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Falconer Central School District – Financial Management (2016M-146)
… Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, Gerry and Poland in Chautauqua County. The District, which operates three … legal limit annually. The District retained $5.7 million in a debt reserve and overfunded the employee benefit accrued …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… Audit Objective Determine whether West Hempstead Union Free School District (District) officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountBarker Central School District – Payroll (2023M-19)
… Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Seven … or collective bargaining agreements (CBAs), resulting in erroneous compensation calculations totaling $3,131. One employee was paid $2,948 for overtime despite language in the individual’s employment agreement which suggests the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Sharon Springs Central School District – Fund Balance Management (2022M-100)
… fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided … fund balance that exceeds the statutory limit results in tax levies being higher than necessary. Key … to comply with the statutory limit and use excess funds in a manner that benefits District taxpayers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Pavilion Central School District – Claims Audit (2024M-108)
… million for payment. We identified more than one concern with numerous claims. 152 claims totaling more than $1 … have documentation to demonstrate that officials complied with the Board-adopted purchasing policy that required the … claims audit process. District officials generally agreed with our findings and recommendations and indicated they will …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… complete report – pdf] Audit Objective Determine whether City of Yonkers (City) officials ensured Yonkers City School District …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolVillage of Lake George – Records and Reports (2024M-82)
… Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable … balances did not agree with general ledger cash balances for 19 of the 28 bank reconciliations we prepared. The Board …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Town of Alden – Town Clerk/Tax Collector (2024M-106)
… accumulated unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have been … The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and County and 47 percent of school real property tax receipts were not date stamped when they were received. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… acquisition cost of $16,931 and 48 information technology (IT) assets could not be located. The acquisition costs for the 48 IT assets were not recorded or available. See Appendix A for …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringSUNY Bulletin No. SU-360.1
… employees who received a payment in the 07/30/2025 check. Retirement and Deduction Information: The Non-Pensionable … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employeesOversight of the Title Insurance Industry
… Financial Services (DFS) adequately monitors the State’s title insurance industry (Industry). The audit scope covers the period October 3, 2011 through October … 2018 written statement to the Assembly Standing Committee on Insurance. For 2016, DFS reported $11.9 billion in net …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryState Agencies Bulletin No. 1689
… Parks, Recreation and Historic Preservation; Department of Corrections and Community Supervision; and Division of … Police – 017163 Major Park Police – 007958 Department of Corrections and Community Supervision: $1,200 Deputy … $52 Airport Firefighter 3 – 008010 Training and Safety Officer 2 - 015801 Payment Calculation The 2018 M/C Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1689-2018-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 89-60
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … a municipality (General Municipal Law, §800[2]). Since it appears that the home inspections in this instance would … in his private capacity and prospective home owners, and it appears that the town would not be a party to those …
https://www.osc.ny.gov/legal-opinions/opinion-89-60DiNapoli Announces State Contract and Payment Actions for August 2014
… for August 2014: Major Contracts Approved Office of Court Administration $251 million to New York City to … Division of Criminal Justice Services $6.3 million to the Legal Aid Society for Aid to Defense for impoverished New … to various labor organizations. Office of Indigent Legal Services $637,000 in grants to five upstate counties …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-state-contract-and-payment-actions-august-2014State Agencies Bulletin No. 1873
… Uniform Cleaning and Maintenance Allowance is supplemental taxable income, will be included in the employee’s taxable gross subject to employment and income taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Metropolitan Transportation Authority (MTA) New York City Transit: New Customer-Focused Subway Metrics (2018-S-72) … For two key performance measures – mean distance between failures and ridership – auditors identified …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… to physical health. While instruction is the cornerstone for promoting students’ mental health, a holistic, … would also include mental health awareness training for school staff and ready access to in-school mental health supports and services for all students. A prior audit report, issued in August …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-auditsState Police Bulletin No. SP-228
… The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing and provide … Laws of 2019 implements the 2018-2023 Agreement between New York State and the Police Benevolent Association and provides …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-228-april-2022-implementation-location-pay-certain-counties-and-increasesOversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department (Department) is taking to … that schools are implementing it. However, the Department does not require school districts to submit any documentation …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsState Agencies Bulletin No. 1955
… Uniform Cleaning and Maintenance Allowance is supplemental taxable income, will be included in the employee’s taxable gross subject to employment and income taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1955-2021-uniform-cleaning-and-maintenance-allowance-employees-designated