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Randolph Academy Union Free School District – Financial Management (2015M-248)
… written policies and procedures to help guide the tuition billing and collection process. The District received … Adopt written policies and procedures for tuition billing and collection. Continue to work with SED to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mDansville Central School District – Separation Payments (2016M-102)
… District is located in the Towns of Conesus, Groveland, North Dansville, Ossian, Sparta, Springwater and West Sparta …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/dansville-central-school-district-separation-payments-2016m-102Cazenovia Central School District – Financial Condition (2015M-327)
… million from reserves to help fund expenditures in the face of its financial challenges the past four years. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327Hoosic Valley Central School District – Financial Management (2014M-6)
… Purpose of Audit The purpose of our audit was to review the District’s financial … in the Towns of Schaghticoke and Pittstown in Rensselaer County and the Towns of Cambridge and Easton in Washington County. It operates two schools with approximately 1,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Candor Central School District – School Lunch Operations (2015M-173)
… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students are nutritious and prepared in the most economical and productive manner for the period July 1, 2013 through March 16, 2015. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andHammond Central School District – Payroll (2016M-398)
… in St. Lawrence County and the Town of Alexandria in Jefferson County. The District, which operates one school … recorded. The head custodian did not maintain time records for his custodial, transportation supervisor or bus … before payment. Correct the leave and compensatory time records. Ensure that the head custodian maintains detailed …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Penfield Central School District – Financial Management (2015M-162)
… School District is located in the Towns of Penfield, Brighton, Perinton and Pittsford in Monroe County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/30/penfield-central-school-district-financial-management-2015m-162Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … is located in the Towns of Brutus and Sennett in Cayuga County and the Towns of Camillus, Elbridge, Lysander, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementPayroll Improvement Project Bulletin No. PIP-007
… including processing Form AC3346 (Direct Deposit Conversion Election), using locked queries to track employee … any questions that may arise related to direct deposit conversion. Affected Employees Employees with two or more … employee will have only one Direct Deposit record upon conversion to v 9.2. For employees with multiple jobs, all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsState Agencies Bulletin No. 835.1
… CSEA agreement expires on March 31, 2011. Effective Date(s): The revised method of calculating salaries for … level (using the hiring rate) to which such salary can be assigned on the CSEA salary schedule in effect on the … level (using the hiring rate) to which such salary can be assigned on the CSEA salary schedule. Apply the appropriate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/8351-new-promotion-method-calculating-salaries-employees-upon-movement-civilState Agencies Bulletin No. 2062
… is to provide agency instructions for submitting new Time Entry overtime and Pre-shift Briefing earnings codes to … (Administration), a single adjustment will be entered into Time Entry using the Adjustment Code ARO (Adj Retro Raise for … (Administration), a single adjustment will be entered into Time Entry using the Adjustment Code ARC (Adj Retro Raise for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2062-changes-calculation-overtime-and-pre-shift-briefing-eligible-employeesOpinion 2003-7
… in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility … costs related to a capital improvement at a town park …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 90-34
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Recipients (emergency rescue and first aid squads) GENERAL MUNICIPAL LAW, §209-b(1); INSURANCE LAW, §§9104, 9105: An emergency rescue and first … fire department is not entitled to receive foreign fire insurance tax moneys unless authorized by a special law. You …
https://www.osc.ny.gov/legal-opinions/opinion-90-34Opinion 98-7
… of Probable Usefulness (replacement of fire chiefs' cars); (acquisition of traffic signal control system) FIRE … and Equipment (capital reserve fund to replace chiefs' cars) -- Appropriations and Expenditures (replacement of chiefs' cars and acquisition of traffic signal control system) -- …
https://www.osc.ny.gov/legal-opinions/opinion-98-7State Comptroller DiNapoli Releases Municipal Audits
… $24,239 that they should have. Fairview Fire District – Payroll and Leave Accruals (Dutchess County) District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, … the board did not provide adequate oversight, segregate payroll duties or develop compensating controls or develop …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… properly audited and approved, adequately supported and for valid district purposes. The claims auditor did not audit … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli: Costs Will Climb for Municipal Landfills
… monitoring and maintenance required to prevent waste and contaminants from seeping into groundwater. "Owning … public authorities own and operate various types of solid waste management facilities, including transfer stations, … of Environmental Conservation (DEC), there are 2,745 solid waste facilities active in New York, of which at least 768 …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-costs-will-climb-municipal-landfillsState Comptroller DiNapoli Releases Municipal and School Audits
… District officials contracted with 18 of these vendors, for a total cost of $656,579, of which $146,825 related to … or unused services. The district lacked a formal procedure for identifying and reporting potential conflicts of interest … without favoritism. Specifically, officials responsible for purchasing did not advertise in the district’s official …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsDiNapoli Announces State Contract & Payment Actions for January 2014
… more than 1.5 million payments worth more than $10 billion in January 2014. His office also rejected 191 contract … contract for the sale of Harriet Tubman Residential Center in Cayuga County to CNY Realty Development Co. LLC. Approved … Approved a $1.6 million contract to purchase 590 acres in the towns of Shandakan and Hardenburgh from the Nature …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-state-contract-payment-actions-january-2014