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Niagara Wheatfield Central School District – Financial Condition (2014M-364)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through September 2, 2014. … 4,200 students. The District’s budgeted appropriations for the 2014-15 fiscal year total approximately $64.6 … borrow several million dollars throughout the audit period for cash flow purposes. As of June 4, 2014, the State owed …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… whether the District implemented the recommendations in our prior audit report, dated March 2013, and whether the … The Wayne Central School District is located in the Towns of Ontario, Macedon, Walworth and Williamson in Wayne County and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseNorth Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… The North Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The District is … The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, signed … Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Andes Central School District – Financial Management (2013M-250)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 to August 6, 2013. Background The … five elected members. The District's budgeted expenditures for 2013-14 fiscal year are $3.8 million. Key Findings … with the Real Property Tax Law statutory limits. Review all reserve balances and transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250East Hampton Housing Authority – Board Oversight (2017M-33)
East Hampton Housing Authority Board Oversight 2017M33
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33Town of Gorham – Budgeting (2023M-181)
… and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax revenues totaling $230,000 were inappropriately recorded in the TW funds instead of the TOV funds, given property …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Livingston County Probation Department – Financial Operations (2016M-404)
Livingston County Probation Department Financial Operations 2016M404
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)
… purpose of our audit was to evaluate the Association’s use and reporting of foreign fire insurance tax moneys for the … North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act of the State … Board of Directors that elects the President, Secretary and Treasurer from the members of the Board. For fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-taxPayroll Improvement Project Bulletin No. PIP-005
… Navigation Crosswalk provides a side by side list of 9.1 vs. 9.2 navigations. Pay Serv 9.2 navigation for common pages …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Opinion 91-55
… taxpayer nor impairs the municipality's credit" (Report, op cit , pp 384-385). In accordance with article VIII, §5(C), …
https://www.osc.ny.gov/legal-opinions/opinion-91-55XI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… Subject to certain exceptions, an assignment, amendment, renewal or extension of a procurement contract or any … awarded or approved by the comptroller, as applicable), renewal or extension of a procurement contract, or any other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actState Agencies Bulletin No. 2348
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2025 M/C Performance Advances and provide … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2025 MC Performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2348-april-2025-managementconfidential-mc-performance-advancesDivision of Housing and Community Renewal Bulletin No. DH-121
… not automatically processed. Affected Employees Employees in the DC 37 RRSU – BU67 with an increment code of 0510, … Eligibility Criteria Employees in graded positions (Grade 001-032) and NS positions (Grade 600), which are … Leave at Half Pay, and Paid COVID Leave), time on Workers’ Compensation Leave, or Unpaid Military Leave. Note: If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-121-october-2022-district-council-37-dc-37-rent-regulationOther Bulletin No. 63
… instructions for processing the April 2022 SCF M/C LLS Payment. Affected Employees Employees designated management … and the Division of the Budget Bulletin D-1144 provide for payment of the 2022-2023 Longevity Payments effective April 2022 as a one-time, lump sum payment in the amount of $1,500, $3,000 or $4,500. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-63-april-2022-state-university-construction-fund-scfState Comptroller DiNapoli Releases Municipal & School Audits
… audit. Bayport-Blue Point Central School District – Lead Testing and Reporting (Suffolk County) District officials did … on the lead levels of the 39 water outlets not sampled for testing, auditors were unable to determine whether officials … it. Of the 470 water outlets the district sampled for testing, 120 (26%) exceeded the lead action level. Auditors …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1992
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsComptroller DiNapoli Releases State Audits
… (DOT): Collection of Special Hauling and Divisible Load Overweight Permit Fees (2014-S-52) Although DOT …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Amenia , Jericho Water District , Town of Poland and the Town of … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of Amenia Jericho Water District Town of Poland and …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… audit included all expenses claimed for the fiscal year 2012-13 and certain expenses for the two fiscal years ended … June 30, 2012. Background Whitestone is a not-for-profit organization that provides a full-day preschool special … neighboring boroughs. For the fiscal year ended June 30, 2013, Whitestone reported approximately $2.3 million in …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualAll Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… (SEIT) to children with disabilities between the ages of three and five. The New York City Department of Education (DoE) paid All Services tuition and fees … year ended June 30, 2011 had not been prepared at the time of our audit. Moreover, All Services had ceased providing …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manual