Search
Canaseraga Central School District - Financial Management (2019M-104)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Alfred-Almond Central School District - Financial Management (2019M-131)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/06/alfred-almond-central-school-district-financial-management-2019m-131Town of Broadalbin – Leave Accruals (2014M-88)
… to monitor leave accruals of highway department employees for the period January 1, 2012 through December 31, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 for the general and highway funds totaled approximately $1.4 … to monitor leave accruals of highway department employees for the period January 1 20 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Town of Otsego – Financial Condition (2013M-307)
… that properly allocate sales tax revenues in accordance with statutory requirements. Reduce the amount of surplus …
https://www.osc.ny.gov/local-government/audits/town/2014/08/20/town-otsego-financial-condition-2013m-307Village of Port Chester - Dual Employment (2018M-91)
… some of our findings but indicated they have taken or plan to take corrective action. Appendix B contains our comments …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… treasurers and advisors failed to maintain pre-numbered tickets and receipts, statement of profit and loss forms, and … Key Recommendations Ensure pre-numbered receipts and tickets are issued for all ECA fund events, and issue …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… complete report - pdf] Audit Objective Determine whether Company officials ensured that financial activities were … was safeguarded. Key Findings The Board did not ensure Company claims were audited on a monthly basis as required by … deemed interests in contracts totaling $91,106 with the Company. Company officials did not ensure collections …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mGenesee Valley Central School District - Financial Management (2019M-231)
… fund policy was not comprehensive and three reserves with balances totaling $1.3 million were generally not being … to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds in a manner … including plans for the use of reserves in accordance with applicable statutes. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Assessment of Costs to Administer the Workers’ Compensation Program for the State Fiscal Year Ended March 31, 2024
… To ascertain the total expenses that Workers Compensation Board Board incurred in administering the Workers Compensation Program Program for the State Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/assessment-costs-administer-workers-compensation-program-state-fiscal-year-ended-march-31Access Requirements for Retirement Online Pages and Notifications – When Employees Retire
… Credits page and the Salary Explanation page in Retirement Online , you must have one of the following security roles: Payroll Personnel Employer Reporting Submitter Employer … for by Payroll Services processing. To receive Retirement Online notifications , you must have either: The Personnel …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/access-requirements-retirement-online-pages-and-notificationsState Agencies Bulletin No. 1675
… determines that the employee has recently changed his or her name and has not yet obtained a new card from the SSA, … on the NPAY752 with this reason, obtain a copy of the death certificate and enter the termination with an Action of … the termination reason is “Deceased” the employee’s status becomes “Deceased” effective the day before the Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1675-verification-employees-social-security-number-ssn-and-name-be-reportedFar Rockaway Pre-School Executive Director Sentenced to Jail Time for Theft of Education Funds Intended for Special Needs Students
… Queens District Attorney Richard A. Brown and New York State Comptroller Thomas P. DiNapoli today … disabilities, has been sentenced to six months in prison and probation after repaying $650,000 in restitution. The … Queens District Attorney Richard A Brown and State Comptroller Thomas P DiNapoli announced that …
https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-specialState Agencies Bulletin No. 1604
… determines that the employee has recently changed his or her name and has not yet obtained a new card from the SSA, … on the NPAY752 with this reason, obtain a copy of the death certificate and enter the termination with reason of … the termination reason is “Deceased” the employee’s status becomes “Deceased” effective the day before the Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1604-verification-employees-social-security-number-ssn-and-name-be-reportedState Comptroller DiNapoli Releases School Audits
… Board of Cooperative Educational Services , Raquette Lake Union Free School District and the Western Suffolk … calculating bills for three students. As a result, two home districts were underbilled by $5,078 and one home district was overbilled by $638. Putnam Northern …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsWall Street Profits for 2014 May Not Reach 2013 Level
… have agreed to pay an estimated $130 billion in settlement costs. The securities industry, however, does not break out settlement costs from other noncompensation expenses in its … expects to receive an estimated $4.5 billion in industry settlement payments; New York City’s share of national …
https://www.osc.ny.gov/press/releases/2014/10/wall-street-profits-2014-may-not-reach-2013-levelSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… if the Empire State Development Corporation’s (ESD) Department of Economic Development properly certified and … the period May 1, 2008 to April 30, 2014. Background The Department of Economic Development’s (DED) Division of … determine if the Empire State Development Corporations ESD Department of Economic Development properly certified and …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programState Agencies Bulletin No. 271
… and advise agencies of view access to the Retro Pay Review and Update panel, Retro Pay Summary panel, and the Workers' Compensation Data panel. … security classes that have access to paycheck data. Retro Pay Review and Update panel This panel will provide the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/271-agency-access-view-retroactive-payment-panels-and-workers-compensationDiNapoli: Recent Federal Actions Will Have Significant Impact on Higher Education in NY
… the potential impact of federal actions that are outlined in State Comptroller Thomas DiNapoli’s comprehensive report. … these challenges, we are working to support everyone in our community and are grateful to our government partners … (IHE) in New York and elsewhere. One example is the cancelling of over 1,800 grants by the National Institutes of …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-recent-federal-actions-will-have-significant-impact-higher-education-nyOpinion 2005-2
… Law §§9104[a][4]; 9105[d][2][E]; see also 1989 Opns St Comp No. 89-53, p 120). Sections 9104 and 9105 provide … or company (see, e.g., 2000 Opns St Comp No. 2000-6, p 16; 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp … , 52 AD2d 349, 383 NYS2d 918; see also Opn No. 2000-6, supra ; but see MacIsaac v City of Poughkeepsie , 158 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-2005-2Thousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
… of computers and other costly information technology (IT) equipment being unaccounted for, and the agency destroys … its operations.” ITS was created in 2012 to centralize IT services for state executive agencies. In addition to overseeing the state’s IT services and purchasing and maintaining equipment for …
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-security