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Buffalo City School District - Charter School Tuition Billing (2019M-122)
… officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key Findings … amounts was used. As a result, the District overpaid for charter school tuition by $1 million (18 percent of PECA … officials did not adopt written policies or procedures for charter school tuition billing. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Roxbury Central School District - Health Insurance Buyouts (2019M-89)
… Objective Determine whether District payments for health insurance buyouts were cost-effective, supported by … agreements and correctly calculated. Key Findings Health insurance buyouts may have saved taxpayers approximately … audit period. Three employees received $34,738 in health insurance buyouts that they may not have been entitled to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
Determine whether the Board ensured that credit card and travel expenditures were adequately supported and for legitimate purposes
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Department of Transportation Bulletin No. DOT-35
… 2019 Shift Lump Sum Payment. Affected Employees Employees in the CSEA Operational Service Unit – BU03 in the Department of Transportation are affected. Background … The 2019 Shift Lump Sum Payment should be processed in Administration Pay Period 17L, paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-35-2019-shift-lump-sum-payment-winter-maintenance-seasonSUNY Bulletin No. SU-288
… Employees Members of United University Professions (UUP) in bargaining unit 08 are affected. Effective Date(s) … for enrollments, cancellations, and/or changes in a weekly file. Agency update access is not available for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-288-new-voluntary-pet-insurance-deduction-code-490-employeesState Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… build for the future. “The state’s economy continues to be in a stronger position, which has fueled revenue growth for the state and put New York on solid financial footing. There are cautionary signs in the global marketplace that should be watched closely. …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… and maintained an inventory of textbooks loaned to nonpublic school students. Key Findings The District did not have adequate systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to eligible students. … for and maintained an inventory of textbooks loaned to nonpublic school students …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolRochester City School District – Budget Review (B20-2-5)
… [read complete report - pdf] Purpose of Budget Review The objective of this review was to provide an independent evaluation of the Rochester City School District’s (District) proposed … Provide an independent evaluation of the Rochester City School Districts District proposed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5SUNY Bulletin No. SU-296
… Agencies must cancel tax sheltered annuities, federated funds, maintenance (taxable and non-taxable) and union …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-296-2020-suny-summer-sessions-payments-1CUNY Bulletin No. CU-663
… University of New York (CUNY) campus security titles and nursing titles who meet the eligibility criteria are … security titles and the December 2019 annual payment for nursing titles. Effective Date(s) Effective as of Institution … from June 1 to November 30 $227.00 Employees in the CUNY nursing titles listed below are entitled to the December 2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-663-cuny-december-2019-uniform-allowance-paymentCopenhagen Central School District - Procurement (2019M-238)
… whether District officials sought competition for the purchase of goods and services not subject to competitive … did not seek competition for services from five of the six professional service providers reviewed. These providers were paid $457,700 during the audit period. Key Recommendations Obtain written and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/copenhagen-central-school-district-procurement-2019m-238State Agencies Bulletin No. 1819
… Purpose The purpose of this bulletin is to inform agencies of the content information for the 2019 Form 1042-S. Affected Employees All Nonresident … that are subject to withholding, even if no amount is deducted and withheld from the payment because of a Treaty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1819-form-1042-s-foreign-persons-us-source-income-subject-withholdingCity of Dunkirk – Budget Review (B25-1-8)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to provide an independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 … The purpose of our review was to provide an independent evaluation of the Citys proposed budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8State Agencies Bulletin No. 2418
… Purpose: The purpose of this bulletin is to inform agencies of the content information for the 2025 Form 1042-S. Affected Employees: All … that are subject to withholding, even if no amount is deducted and withheld from the payment because of a Treaty … The purpose of this bulletin is to inform agencies of the content information for the 2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2418-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingDiNapoli: MTA Needs to Improve Efforts to do Business with Minority- and Women-Owned Businesses
… Transportation Authority (MTA) set annual goals for minority- and women-owned business enterprise (MWBE) … than the target set in statute and did not give rationale for the lower target, according to an audit released today … and authorities are supposed to establish annual goals for MWBE participation in their contracts, make a good-faith …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-needs-improve-efforts-do-business-minority-and-women-owned-businessesDiNapoli: Ithaca Woman Charged With Stealing Nearly $70,000 in Pension Payments
… and the New York State Police announced the arraignment of Sharon Collins, 73, of Ithaca, New York yesterday for allegedly stealing $69,481 … deceased husband. “Sharon Collins allegedly took advantage of her husband’s death to try to cheat the pension system,” …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-ithaca-woman-charged-stealing-nearly-70000-pension-paymentsComptroller DiNapoli and A.G. Schneiderman Announce Conviction of Atlanta, Ga Resident in Pension Fraud Case
… cheating it. When we identify fraud, we actively work with law enforcement to hold perpetrators like Mr. Cook … over that time period. He was indicted for the theft by an Albany County grand jury in April of 2015, and has been … being prosecuted by Assistant Attorney General Benjamin S. Clark of the Criminal Enforcement and Financial Crimes …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-atlanta-ga-resident-pension-fraud-caseDiNapoli: State Clean Energy Fund Makes Progress on Developing Solar Capacity, But Energy Efficiency Lags
… CEF spent $3.4 billion through 2023 and has achieved 45% of its total efficiency goals. “The Clean Energy Fund has … Commission (PSC) to promote the use and development of clean energy resources, is administered by the New York … from ratepayers include: Market Development which consists of initiatives focused on generating energy savings and other …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-state-clean-energy-fund-makes-progress-developing-solar-capacity-energy-efficiency-lagsDiNapoli: Former Hoosick Falls Police Chief Charged With Stealing From Rescue Squad
… funds to purchase over a thousand dollars in tires for his personal vehicle, State Comptroller Thomas P. DiNapoli, … found that Hudson, 40, purchased four tires for a personal vehicle using $1241.36 in rescue squad funds. … vehicle and were instead taken by Hudson for use on his personal vehicle. Hudson, of Troy, was placed on …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-hoosick-falls-police-chief-charged-stealing-rescue-squadTown of Bethlehem – Information Technology (2025M-25)
… [read complete report – pdf] Audit Objective Did Town of Bethlehem (Town) officials adequately secure and protect … files for the Police Department. The Town’s Management of Information Services (MIS) Department consists of the MIS Director and two employees: the Information …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25