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Comptroller DiNapoli Releases School District Audits
… change orders. In addition, monthly financial reporting to the board did not include an itemization of all project … As a result, officials could not demonstrate the need to retain approximately $2.1 million in four reserves. … undetected errors totaling approximately $3,900. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Town of Danby – Audit Follow-Up (2022M-127-F)
… the Town of Danby’s (Town’s) progress, as of August 2025, in implementing our recommendations in the audit report Town of Danby – Claims Processing and Procurement (2022M-127), released in December 2022. The audit determined that: The Town … assess the Town of Danbys Towns progress as of August 2025 in implementing our recommendations in the audit report Town …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… not adopted written financial policies and procedures over cash receipts and disbursements and did not provide adequate … in safeguarding Company assets, such as policies for cash receipts and disbursements and fundraising … the claims approved for payment, including claims numbers and dollar amounts. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… and reported and that Company moneys are safeguarded for the period June 1, 2011 through October 21, 2013. … Corporation (Company). The Company provides services for the Village of Warsaw in Wyoming County and fire … checks being issued. Not all Company funds were accounted for or in the custody of the Treasurer as required by the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialSUNY Bulletin No. SU-129
… processing of the automatic increase: NHRP704 Mass Salary Payment Report This report identifies all employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-129-october-1-2006-3-salary-increase-employees-graduateCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… required code of ethics. The by-laws do not address all areas of financial operations and contain contradictory … complete, current and accurate financial records for all Department activity, complete and document bank … detailed monthly and annual financial reports. Ensure that all disbursements are properly supported with appropriate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialUnion Fire Company #2 Inc. – Financial Operations (2012M-205)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … $7,500 of non-check bank withdrawals that occurred during our audit period. Key Recommendations Update the Constitution … The purpose of our audit was to evaluate internal controls over the Companys …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Rescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… 24, 2013. Background The Rescue Fire Company is located in the City of North Tonawanda, in Niagara County. The Board of Directors consists of the … members routinely paid for bar-related purchases with undeposited cash generated from bar sales. We compared bar …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… There was a lack of segregation between those who use the credit cards and those who oversee compliance with the District’s credit card policy, and we identified questionable credit card purchases totaling $5,446 including gift cards …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashDiNapoli: Audit Reveals Questionable Financial Decisions, Lack of Transparency in Hempstead School District
… concerns. This includes the current superintendent Susan Johnson receiving biweekly paychecks that were $7,000 to … than four months. On Nov. 1, 2012, the board appointed Johnson as interim superintendent and set her pro-rated … to $2,307 per pay period. Instead, the district paid Johnson $13,333 biweekly, or $11,026 more per paycheck than …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-questionable-financial-decisions-lack-transparency-hempstead-school-districtState Comptroller DiNapoli Releases Audits
… department’s program has rapidly expanded opportunities for industrial hemp production in the state. However, the … of growers in the program and tested plant THC levels for only 58 percent of the growers during 2018. Incomplete … Department of Health (DOH): Oversight of Obesity and Diabetes Prevention Programs (Follow-Up) (2019-F-43) An audit …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0Other Bulletin No. 80
… agencies of OSC’s automatic processing of the January 2025 minimum wage increases for hourly employees and provide … annual salary is below the annualized equivalent of the minimum wage for their work location. Affected Employees: … Chapter 56 of the Laws of 2023 increased New York State’s minimum wage for those employees in non-governmental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-80-january-2025-increase-minimum-wage-state-universityState Agencies Bulletin No. 1836
… new Time Entry Earns codes to be used to report and track overtime worked due to the COVID-19 health crisis. … Bulletin H-0501 (Revised) issued 04/10/2020, agencies must track expenditures of overtime worked related to COVID-19 … the following Earns codes in PayServ to enable agencies to track overtime related to COVID-19 preparation and response …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1836-reporting-overtime-related-covid-19SUNY Bulletin No. SU-386
… Chapter 56 of the Laws of 2023 increased New York State’s minimum wage for those employees in non-governmental … The Director of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid using … (DOB) Bulletin G-1046 , issued 12/24/2025, excludes the State University of New York (SUNY) since they maintain their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-386-january-2026-increase-minimum-wage-employees-stateOther Bulletin No. 86
… Purpose: The purpose of this bulletin is to inform State University Construction Fund (SCF) of OSC’s automatic processing of the January 2026 minimum wage increases for hourly … The purpose of this bulletin is to inform State University Construction Fund SCF of OSCs automatic processing of the January 2026 minimum wage …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-86-january-2026-increase-minimum-wage-state-universityState Agencies Bulletin No. 1630
… Purpose To provide agency instructions for new double time and straight time earnings codes to be used for … Civil Service Employees Association (CSEA), provides for Double Time rate changes for Direct Care employees in OPWDD and OMH beginning effective 8/8/2017. New Double Time Rates Effective as Follows: Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1630-new-double-time-overtime-earnings-codes-eligible-civil-serviceState Agencies Bulletin No. 2011
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s upcoming automatic processing and provide guidance on processing payments not automatically processed. Affected Employees: All … Employees in Bargaining Unit 01 and Bargaining Unit 21 who have a Payroll Status of Active, Leave With Pay or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payCUNY Bulletin No. CU-772
… who are now deceased should be submitted as a stop payment request with a reason of Exchange in PayServ. The … Reversal and Exchange mailbox at the same time as the stop payment request. If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-772-cuny-dc37-custodial-supervisor-step-implementationDiNapoli: Thruway Authority Owed More Than $275 Million in Unpaid Tolls and Fees
… two employees assigned to the program. Rejected License Plate Images Auditors also found fault with the Thruway’s … million in tolls last year based on the number of license plate images that were rejected for reasons, such as being …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-thruway-authority-owed-more-275-million-unpaid-tolls-and-feesState Comptroller DiNapoli Releases Audits
… should have been remitted to DOH. Department of Health: Eye Care Provider and Family Inappropriately Enroll as … report issued in March 2016 found the owner of a Medicaid eye care provider inappropriately enrolled as Medicaid …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-audits