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East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… employees received proper wages and overtime payments in accordance with contract terms and if leave was properly … $9,100 occurred with manual leave accrual entries. In addition, five employees had 21 time sheets lacking proper … record taking a lunch break on 297 of 315 days, resulting in overtime or extra pay. Errors occurred in the leave …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mComptroller DiNapoli Releases Municipal Audits
… Village of Sharon Springs as well as an audit of inmate hospital costs in Chautauqua, Clinton, Erie, Jefferson, … with the water billed to customers. Reducing the Cost of Hospital Services to County Inmates Counties can improve … related group rates on 75 percent of the inpatient hospital claims. For access to state and local government …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… costs and also additional charges to place a fixed asset in its intended location and condition for use (i.e., freight … legal claims directly attributable to asset acquisition). In the case of land, ancillary costs should also be included, … and leveling), and the demolition of unwanted structures. In addition, costs of buildings and improvements other than …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsDiNapoli: Tax Cap Set at 2% in 2023
… fiscal year, according to data released today by State Comptroller Thomas P. DiNapoli. This figure affects … calendarbased fiscal year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023The New York State Dedicated Highway and Bridge Trust Fund: At a Crossroads
The creation of the Dedicated Highway and Bridge Trust Fund in 1991 reflected a recognition that critical transportation infrastructure should be funded on a consistent, reliable basis by investing resources today for the long-term good of the State.
https://www.osc.ny.gov/files/reports/pdf/new-york-state-dedicated-highway-and-bridge-trust-fund-crossroads.pdfCollege of Plattsburgh – Selected Employee Travel Expenses
… citizenship, and ethical life based on a strong foundation in the liberal arts. The College spent $2,867,155 on travel … focused their audit efforts on the highest cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three-year period, as well as …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesFranklin Square Union Free School District – Website Transparency (2025M-93)
… financial and administrative information to the public in a transparent manner by making information easily … related corrective action plans (CAP) addressing findings in the management letters for fiscal years ending June 30, … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Internal Controls Over Selected Financial Operations
… allows DMNA to be reimbursed by NGB for expenses it incurs in operations and training of the State Army and Air National Guard. Key Findings Weaknesses in DMNA’s handling of reimbursement requests to NGB resulted in nearly $1.27 million in lost reimbursements. DMNA did not …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… or school district operations plays an important role in deciding whether or not the appointment of a claims … as such guidance is consistent with legal requirements. In order to keep the claims auditing function as independent … head that may have placed or approved the purchase in question. The claims auditor should attend training …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorComptroller DiNapoli Releases Municipal Audits
… of Oneonta Fire District and the Warsaw Fire Department . “In today’s fiscal climate, budget transparency and … village board authorized the payment of more than $2,300 in gasoline purchases using fuel credit cards without … to document these transactions or identify the purchaser. In addition, village officials did not maintain diesel fuel …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… office completed audits of Town of Canandaigua , Greece Public Library , Industrial Development Agency Board … College , Village of Ravena and the Westchester County Sewer Districts . "In today's fiscal climate, budget … policies to sufficiently protect its IT assets. Greece Public Library – Information Technology (Monroe County) …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsOpinion 90-31
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC MEETINGS AND HEARINGS -- Voting … Law, §353-a authorizes, inter alia , two or more towns in the same or adjoining counties, jointly, to acquire real … is empowered to acquire necessary real property in the name of the towns jointly, and as their joint agent, to have …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Accountability for Traffic Ticket Surcharges
… accurately assessed, collected, accounted for, and reported all traffic ticket surcharge revenue received through its Traffic … 1, 2012 through July 31, 2014. Background New York State Vehicle and Traffic Law authorizes cities with a population … Department accurately assessed collected accounted for and reported all traffic ticket surcharge reve …
https://www.osc.ny.gov/state-agencies/audits/2015/08/10/accountability-traffic-ticket-surchargesState Agencies Bulletin No. 1911
… to COVID-19 vaccine activities. To facilitate tracking in the NYS Payroll System (PayServ), new Earnings Codes have been created. The tracking of these expenditures in PayServ is separate from tracking employee time and … per hour for all employees earning less than this amount in their regular position. All other employees will receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortMenands Union Free School District – Information Technology (2021M-78)
… loss and although the District paid IT vendors $106,460 for IT services, officials did not have clear contract …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Opinion 2007-2
… Law §4-138 and County Law §361-a, however, provide in part that: [t]he board of elections in each county, outside … which was added by chapter 180 and provides, in pertinent part, that: [a]ll expenses of such board of elections shall … York State Assembly Memorandum in Support of Legislation re: A. 8931/S. 5822). Similarly, the Senate sponsor of that …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… and after a thorough review. Avoiding $11.3 million in interest and financing costs over 30 years by obtaining a … to contractors to recover some of the $3.1 million in additional costs that were due to Project delays. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… in the City of Buffalo, Erie County, and is governed by an elected nine-member Board of Education. The District … monitor or review the number of work tickets completed by an IT vendor’s technical support specialists. Key … supervisory personnel monitor the work performed by IT vendors to ensure that the work meets contractual …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerOversight of Select High-Technology Projects
… development programs and has approved billions of dollars in investments since 2013 intended to stimulate job creation and economic growth in high-tech industries across the State. The majority of … equipping of high-tech facilities for private companies. In some instances, the private companies then operate and …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsComptroller DiNapoli and A.G. Underwood Announce Guilty Plea of Queens Pharmacy Owner for $1.5 Million Medicaid Fraud Scheme
… Court, Queens County admitting to defrauding the State’s Medicaid program out of $1.5 million. The case was … as part of the Attorney General and State Comptroller’s Joint Task Force on Public Integrity. "Arkady Goldin billed … investigation were supported by Assistant Attorney General Lisa Wallace and Bureau Chief Brent Meltzer of the Attorney …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-ag-underwood-announce-guilty-plea-queens-pharmacy-owner-15-million-medicaid