Search
Comptroller DiNapoli Releases School Audits
… surpluses because the board overestimated expenditures when developing budgets. The district has not established a … aside in each reserve, how each reserve will be funded or when reserve funds are to be used. Cherry Valley-Springfield Central School District – School Lunch Operations (Otsego County) The district is serving …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-auditsInspecting Highway Bridges and Repairing Defects (Follow-Up)
… Highway Bridges and Repairing Defects (Report 2012-S-33). Background In our initial audit report, which was issued …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-followNew Lebanon Central School District – Network User Accounts (2021M-30)
Determine whether New Lebanon Central School District District officials established adequate internal controls over network user accounts to prevent unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30State Comptroller DiNapoli Releases School Audits
… (Nassau County) The district does not have a comprehensive payroll policy or written overtime procedures. Auditors …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0Accounts Payable Advisory No. 71
… to Federal Reporting Guidance : The Internal Revenue Service (IRS) revised Form 1099-MISC effective for the 2020 … The Internal Revenue Service IRS revised Form 1099MISC effective for the 2020 tax …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingOpinion 92-46
… §103: The purchase of kitchen utensils, furniture, books and sports equipment to be used at a village youth center … by a village of kitchen utensils, furniture, books and sports equipment to be used at a village youth center … contracts involving an expenditure of more than $10,000, and all contracts for public work involving an expenditure of …
https://www.osc.ny.gov/legal-opinions/opinion-92-46Employer E-News Archive — 2025
… Members Identifying and Refunding Improper Withholdings Set Up Your Enhanced Reporting Transition Plan Today More … One Page Late Reports Can Negatively Affect Your Employees Set Up Your Enhanced Reporting Transition Plan Today More … Make Sure New Members Designate Beneficiaries Online Set Up Your Enhanced Reporting Transition Plan Today More …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025Employer E-News Archive — 2024
… Stabilization Programs: 4/1 Deadline to Withdraw for 2025 Set Up Your Enhanced Reporting Transition Plan Today …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2024Employer E-News Archive — 2026
… subscribe to E-News for Members & Retirees . March 2026 Important: Submit Your March Report by 4/7 View and … 3/31 Time is Up to Switch to Enhanced Reporting February 2026 New in Retirement Online Accrued Payments and Leave … Time is Up to Switch to Enhanced Reporting January 2026 New Elected & Appointed Officials Must Submit an ROA …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2026Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the Town’s various cash … detailed policies and procedures for its budget process to ensure the development of the most accurate and realistic … actual revenues and expenditures Audit all claims prior to payment, except where allowed by statute and/or resolution …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307DiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… all state-mandated physical education (PE) requirements for students. Of the 10 school districts examined, nine did … of PE to students in grades K-4, and seven did not do so for grade 5. Auditors did find that all 10 districts met the requirements for students in grades 9-12, nine districts met grade 6 …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesCUNY Bulletin No. CU-641
… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings … rates effective 01/01/2018, and 07/01/2018. The revised rate chart and additional information are contained in the … increases, 01/01/2018, are eligible for the retroactive rate increases. Agency Actions Reporting the Rate Increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-641-cuny-retroactive-salary-rate-increases-plumbers-supervisorMetropolitan Transportation Authority – New York City Transit: Operational Training and Medical Assessments of Train Crews (2016-S-26)
To determine whether the Metropolitan Transportation Authority’s New York City Transit established and implemented training and retraining programs for...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s26.pdfNYS Comptroller DiNapoli: Wall Street Profits and Bonuses Up Sharply in 2017
… financial crisis in 2007, while the rest of the private sector in the city has grown by 23 percent. Although smaller, … industry accounted for less than 5 percent of the private sector jobs in the city in 2016, but it generated more than … state's 145,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/03/nys-comptroller-dinapoli-wall-street-profits-and-bonuses-sharply-2017Ulster County Probation Department – Restitution Payments (S9-20-8)
… Objective Determine whether the Ulster County (County) Probation Department (Department) officials enforced … Determine whether the Ulster County County Probation Department Department officials enforced …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8Town of Southold – Sexual Harassment Prevention Training (S9-23-10)
… elected officials, and include five of the 16 individuals in our testing that did not complete the annual SHP Training. …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-southold-sexual-harassment-prevention-training-s9-23-10DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… Town Clerk Michelle Sheppard resigned her two public jobs and agreed to pay $4,303 in restitution for dodging her … Town Clerk Michelle Sheppard resigned her two public jobs and agreed to pay $4303 in restitution for dodging her …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsTown of Arietta – Budgeting (2016M-308)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … for the general fund and $820,000 (33 percent) for the highway fund. None of the appropriated fund balance was used … in the appropriation of fund balance that is not needed to finance operations. Develop comprehensive financial and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308United HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… was owned and operated by William Davis, a licensed pharmacist. Pursuant to allegations of improper billing …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyTown of Marbletown – Financial and Capital Planning (2017M-234)
… and capital needs, including the replacement of vehicles and equipment, infrastructure or the aging highway … resources are available to provide funding for replacing vehicles, equipment and infrastructure. Develop a fund …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234