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Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0Forensic Audit of Dual Employment Approvals and Conflicts
… 24-hour period. Accordingly, they were potentially putting public transportation users at risk. In addition, MTA …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsSUNY Bulletin No. SU-343
… Purpose: The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the position pools …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-343-new-york-state-payroll-system-payserv-suny-fiscal-year-endCUNY Bulletin No. CU-765
… Purpose: The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart of … to the position pools in PayServ. Affected Employees: All CUNY employee records will be affected. Background: In … that will not roll-over to the 2023-24 Budget Reference. All changes to 2022-23 (Budget Year 2022) position pool chart …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-765-new-york-state-payroll-system-payserv-cuny-fiscal-year-endTravel Card Transactions
… charges. When travel card charges remain unreconciled for more than 30 days, there is an increased risk of … card charges that remained unreconciled by 46 employees for 31 to 618 days. As a result, DED Finance Office managers … managers did not consistently hold employees accountable for unreconciled charges.Subsequent to our Office’s initial …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsOvertime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… there is a high level of transparency and accountability in the spending of its funds on these projects. Key Findings In certain instances, the LIRR did not efficiently manage its … auditors by stating that an employee was working when, in fact, he was not at work. We identified three employees …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations … but are not eligible for IB-Dual should be disenrolled from MMC and HARP and moved to Medicaid fee-for-service (FFS) … to address the unresolved issues discussed in this follow-up within 30 days of the report’s issuance. … To assess the …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/excessive-premium-payments-dual-eligible-recipients-enrolled-mainstream-managed-care-andOpinion 89-14
… be a charge against the appropriate city, town, village or school district. We expressed the view in 1982 Opns St Comp …
https://www.osc.ny.gov/legal-opinions/opinion-89-14State Comptroller DiNapoli Releases Audits
… announced today the following audits have been issued. Department of Corrections and Community Supervision: Oversight of …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsCUNY Bulletin No. CU-829
… fiscal year ending 2024-25 and the fiscal year beginning 2025-26, the PayServ chart of accounts must be updated to reflect the 2025-26 budget references where appropriations and … Effective Dates: Institution paychecks dated July 10, 2025 OSC Actions: OSC Payroll will begin June Lapsing and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-829-new-york-state-payroll-system-payserv-cuny-fiscal-year-endSUNY Bulletin No. SU-371
… fiscal year ending 2024-25 and the fiscal year beginning 2025-26, the PayServ chart of accounts must be updated to reflect the 2025-26 budget references where appropriations and … Effective Dates: Administration paychecks dated July 2, 2025, and Institution paychecks dated July 10, 2025 OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-371-new-york-state-payroll-system-payserv-suny-fiscal-year-endOpinion 90-28
… or disqualify himself, a "conflict of interest" existed when the board member participated in a decision on the … has privately performed work (see 1984 Opns Atty Gen No. I 84-3; see also Cahn , supra ). Therefore, in our opinion, a …
https://www.osc.ny.gov/legal-opinions/opinion-90-28Opinion 92-23
… the approval of the town board and after complying with public hearing requirements, may enter into a lease to permit … or the most beneficial terms and conditions in the public interest. This is in reply to your letter asking … above require the approval of the town board? (3) Would a public hearing be necessary for the lease described above if …
https://www.osc.ny.gov/legal-opinions/opinion-92-23Lists
… Local Governments 2024 Data (updated April 2025) Munis in Stress [ pdf ] Not Filed and Inconclusive [ pdf ] Summary … School Districts 2024 Data (updated January 2025) Schools in Stress [ pdf ] Not Filed and Inconclusive [ pdf ] Summary …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsResponding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… different types of findings and recommendations. Our goal is that every audit has a positive effect and that audit findings and recommendations … and recommendations. Our draft audit report tells you what we found based on our audit testing and what we …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansState Comptroller DiNapoli Releases School Audits
… or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Audits
… state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1State Agencies Bulletin No. 931
… each letter and any response from employees for four (4) calendar years in the event of an OSC review and/or IRS … should document and retain this information for four (4) calendar years in the event of an OSC review and/or IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/931-verification-employee-social-security-numbers-and-names-be-reportedState Agencies Bulletin No. 907
… each letter and any response from employees for four (4) calendar years in the event of an OSC review and/or IRS … should document and retain this information for four (4) calendar years in the event of an OSC review and/or IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/907-verification-employee-social-security-numbers-and-names-reported-w-2DiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… Student grades in five school districts were changed from failing to passing without … Arlington, Elmira, Fairport, Freeport and Saratoga Springs school districts. A sixth school district that was audited, … For access to state and local government spending, public authority financial data and information on 50,000 …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changes