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Letchworth Central School District – Financial Management (2013M-332)
… Wethersfield in Wyoming County. The District is governed by an elected nine-member Board of Education. The District’s … officials consistently over-estimated expenditures by a total of $8.3 million. These budgeting practices … reduce the tax levy, the Board over-estimated expenditures by an average of $1.7 million annually, thus negating any …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
audit school west hempstead
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountSharon Springs Central School District – Fund Balance Management (2022M-100)
Determine whether the Sharon Springs Central School District District Board of Education Board and officials effectively managed fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100XI.18.A Executive Law Article 15-A- Participation by Minority Group Members and Women with Respect to State Contracts – XI. Procurement and Contract Management
… an Office (now Division) of Minority and Women's Business Development (DMWBD) to promote employment and business … Us. New York State Division of Minority and Women Business Development. Web. Copyright 2010. … of an Office now Division of Minority and Womens Business Development to promote employment and business opportunities …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18a-executive-law-article-15-participation-minority-group-members-and-women-respect-stateTown of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… taking additional steps to increase physical accessibility for the 103 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… accessible ramps with handrails at the proper height and length. 19 components at the Veterans of Foreign Wars Hall (VFW Hall), which is owned by the Town and used for election polling, such as accessible parking spaces with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Town of Hurley – Transfer Station Collections (2024M-132)
… The amount of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount transported and invoiced by the hauling company, which equates to the Town of Hurley … the amounts recorded in the transfer station records by $14,600. Additionally, the Town Board (Board) and Town …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… action. Appendix C includes our comments on issues raised in the District’s response letter. … Determine whether Island …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringTown of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… report – pdf] Audit Objective Determine whether the Town of Pound Ridge (Town) Board (Board) procured goods and … The Board also did not always properly audit claims before approving them for payment. When a thorough and … policy requirements and conduct a thorough audit of all claims prior to approval for payment. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150State Agencies Bulletin No. 1014
… Number (ITIN) or do not have an F-1, J-1, M-1 or Q-1 visa Effective Date(s) Immediately Background In accordance … and as long as the employee is a F-1, J-1, M-1 or Q-1 visa holder. But, if the employee does not provide the employer with a valid SSN or ITIN or holds any other visa type, a withholding rate of 30% is required PayServ has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsState Agencies Bulletin No. 1378
… and Emergency Services instructions for processing the 2013 and 2014 PEF OFPC Uniform Maintenance Allowance. … for a Uniform Maintenance Allowance. Effective Date(s) The 2013 and 2014 PEF OFPC Uniform Maintenance Allowance may be … Bargaining Unit 05 on 04/01/13 are eligible to receive the 2013 PEF OFPC Uniform Maintenance Allowance and employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1378-2013-and-2014-uniform-maintenance-allowance-employees-fire-protectionState Agencies Bulletin No. 1352
… must also insert additional location pay rows, as required by the employee’s Job record, including factor change rows, … Position updates for positions in SUNY and UCS can be done by agency. Invalid Location Pay – If the employee is NOT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1352-new-control-d-report-npay799-location-pay-exceptions-reportCUNY Bulletin No. CU-323
… review the attached informational chart for specific information on the use of the new and existing Action/Reason …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-323-new-actionreason-codes-and-additional-pay-earn-codes-cunySUNY Bulletin No. SU-160
… and who work regularly scheduled shifts in a hospital or clinic and are assigned to specific areas are eligible for … of one-half day’s pay at the rate of time and a half, or compensation for actual time worked at the rate of time … The current monetary amounts due an employee may differ from those in these bulletins. Agencies may also refer to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-160-standbyon-call-pay-and-recall-pay-suny-uupMonitoring of Select Programs (Follow-Up)
… Objective To assess the extent of implementation of the five … aim to provide support and/or services to older adults who need assistance to maintain their independence at home. … 2023-24 budget appropriation, $23 million is for Unmet Need. The objective of our initial audit, issued January 21, …
https://www.osc.ny.gov/state-agencies/audits/2023/07/12/monitoring-select-programs-followDiNapoli Releases Municipal Audits
… The significant revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, auditors … should be reviewed. Auditors noted the mayor submitted the 2025-26 proposed budget to the council on May 6, 2025, or 35 … allocation methods. The city’s proposed budget includes a tax levy of $6,378,809, which is within the legal limit. … …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsCase Management (Follow-Up)
… ended June 30, 2024. For City fiscal year ended June 30, 2025, DFTA contracted with 20 providers servicing 21 case … totaling over $48 million. As of City fiscal year 2025, case management providers are reimbursed based on a … According to DFTA officials, as of February 2025, there were 338 people on the case management and 475 on …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followDiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… how federal aid is used and to inform future conversations about budget priorities. Funds received and spent through …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsState Comptroller DiNapoli Releases Municipal & School Audits
… and as a result, payments were made prior to audit, for unsupported claims and for inappropriate purposes. Of the 98 claims totaling … and 39 shared and service accounts. Copiague Union Free School District – Information Technology (Suffolk …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1Division of Housing and Community Renewal Bulletin No. DH-139
… Renewal of OSC’s automatic processing of the April 2025 increases to Location Pay and to provide instructions … and DC37, provides for increases to Location Pay for April 2025. Effective Dates: The increases to Location Pay and … effective date and check date: Pay Cycle/Pay Period Type 2025 Effective Dates Check Dates Administration 1 Lag …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-139-april-2025-increases-location-pay-eligible-employees