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State Comptroller DiNapoli Releases School District Audits

… have been issued. Clinton-Essex-Warren-Washington Board of Cooperative Education Services (BOCES) – Employee Benefit … reimbursement arrangement (HRA) in a timely manner. As of Dec. 31, 2021, the administrator had not returned $83,068 … available for BOCES’ use. Officials were not aware of the unreturned funds until auditors notified them in …

https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-audits

DiNapoli Releases Municipal Audits

… The board did not properly audit claims or authorize credit card purchases. Auditors reviewed 50 claims, totaling $2.1 … financial oversight training or ensure proper accounting records were maintained. The board did not make certain …

https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-audits

Park Accessibility for People With Disabilities (Follow-Up)

… with a disability in all programs, activities, and services of public entities, such as Parks. The U.S. … also required public entities to develop a Transition Plan detailing any structural changes that would be undertaken to …

https://www.osc.ny.gov/state-agencies/audits/2024/11/25/park-accessibility-people-disabilities-follow

State Comptroller DiNapoli Releases Municipal & School Audits

… audit period were over $118 million. Of the $94.4 million in year-end transfers, $57.6 million went to the district’s reserves. In some circumstances, the year-end transfers totaling $19.1 … the board with complete and accurate information in a timely manner to enable them to monitor the district’s …

https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-audits

State Agencies Bulletin No. 1745

… Plans page in PayServ, as well as transactions to update loan and arrears data in the General Deductions page in … Notify NYSLRS with Inquiries Notifications will be sent by NYSLRS for enrollment of Optional Employees and loan and arrears updates for all members. Notifications will …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1745-payserv-updates-resulting-new-york-state-and-local-retirement-system

SUNY Bulletin No. SU-186

… Class: 4 Benefit Program: 08U Newly Appointed/Casual Services For a newly appointed employee working a Summer Session casual service position, the agency must submit the … health insurance effective 6/7/12. Agencies must cancel tax sheltered annuities, federated funds, maintenance …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-186-procedures-processing-suny-2012-summer-session-payments

State Agencies Bulletin No. 1283

… of hours worked in a fiscal year before the employee was placed on leave. Eligible employees on Military Stipend … of hours worked in a fiscal year before the employee was placed on leave and can receive the payment on the … is based on the work percentage before the employee was placed on leave. Eligible employees on Military Stipend …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1283-2013-uniform-cleaning-and-maintenance-allowance-payment-and-clothing

State Agencies Bulletin No. 1210

… of hours worked in a fiscal year before the employee was placed on leave. Eligible employees on Military Stipend … of hours worked in a fiscal year before the employee was placed on leave and can receive the payment on the … is based on the work percentage before the employee was placed on leave. Eligible employees on Military Stipend …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1210-2012-uniform-cleaning-and-maintenance-allowance-payment-and-clothing

Opinion 90-6

… Social Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and … social services district may not accept a corporate grant for the purpose of providing day care services pursuant to … a corporate grant to furnish, carpet and provide toys for a day care room on the condition that the room be named …

https://www.osc.ny.gov/legal-opinions/opinion-90-6

XII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures

… to ensure documentation supporting payments for Accounts Payable and Land Claims processed in the Statewide Financial … to which scanned documentation attached to an Accounts Payable Voucher meets the auditors’ needs. OSC’s request for … 3 - Record Retention – Travel and Expense . Accounts Payable Vouchers Each agency must ensure the required …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claims

Inventory Controls

… related to ITSM accuracy, as well as missing devices, and a lack of security over equipment and the information stored … unsecured workstations and the unsecured storage of hard drives that potentially contain confidential data. For … 36 pallets of used equipment—including workstations, hard drives, monitors, and keyboards—kept in a shared storage area …

https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controls

State Comptroller DiNapoli Releases Municipal and School Audits

… were missing and could not be located. The inventory list did not include all necessary information to locate and … assets. For example, 358 IT assets on the inventory list totaling $1.7 million did not have a serial number. … as of Dec. 31, 2024, were sufficient to fund more than five years of water, three years of sewer and half of the …

https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-audits

DiNapoli: Medicaid Costs for Diabetes Reach $1.2 Billion

… diagnosed with diabetes received diabetes-related services costing more than $1.2 billion in state fiscal year …  released today by State Comptroller Thomas P. DiNapoli detailing the statewide costs of the disease.  “Millions of … diagnosed with diabetes received diabetesrelated services costing more than $12 billion in state fiscal year …

https://www.osc.ny.gov/press/releases/2015/10/dinapoli-medicaid-costs-diabetes-reach-12-billion

Unified Court System Bulletin No. UCS-101

To notify the Unified Court System of the modified eligibility for Deduction Code 380 AFLAC Voluntary Supplementary Insurance Program

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-101-change-eligibility-aflac-voluntary-supplementary-insurance

Unified Court System Bulletin No. UCS-98

… Purpose To notify the Unified Court System of the modified eligibility for Deduction Code … in Bargaining Unit G9 represented by New York State Court Officers Association Effective Date Paychecks dated … To notify the Unified Court System of the modified eligibility for Deduction Code …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-98-change-eligibility-aflac-voluntary-supplementary-insurance

Village of Depew - Purchasing (2018M-158)

… obtained. Key Recommendations Seek the necessary number of quotes as required by the purchasing policy. Retain evidence of quotes or Village officials’ attempts to obtain quotes …

https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-depew-purchasing-2018m-158

Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)

… and recorded. Key Findings Cash from cafeteria sales was not always deposited. The cafeteria manager did not … to support the sales from the kiosk or vending machines was properly maintained. Key Recommendations Create, adopt …

https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70

Rye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)

… District (District) could achieve cost-savings by offering a health insurance buyout incentive (buyout). Key Findings … (officials) could achieve cost-savings by offering a buyout in lieu of health insurance coverage. Total savings could …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022m

Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)

… service providers. Key Findings District officials did not: Use competitive methods to select 10 of 16 professional service providers who were paid more than $1 million during the audit period. Have written agreements for four professional service …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professional

Overview – Governmental Accounting Standards Board

… regulatory body charged with setting accounting and financial reporting standards for state and local governments. Two GASB standards, Statement No. 67 and Statement No. 68 , outline how pension plan liabilities … Accounting Standards Board GASB setting accounting and financial reporting standards for state and local …

https://www.osc.ny.gov/retirement/employers/gasb/overview