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State Comptroller DiNapoli Releases Municipal & School Audits
… that annually overestimated appropriations by an average of $1.3 million (9%) per year, or a cumulative total of approximately $6.4 million. The majority of the … did not match the amount disbursed on the canceled check image. In addition, auditors reviewed 123 disbursements …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… controls and guidance from the Department of Health (DOH) for a state program intended to help municipalities replace lead drinking water service lines. The audit found millions of dollars in state … guidance could help ensure any additional funds allocated for this purpose will be more effectively deployed.” …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementResponse Planning for Unexpected Events
… activated; however, we found that the EMTF was notified of only one event. There were also no procedures for two events …
https://www.osc.ny.gov/state-agencies/audits/2021/06/28/response-planning-unexpected-eventsOversight of Nurse Hiring and Retention
… care services to more than 1 million New Yorkers annually. For the fiscal year ended June 30, 2017, Health and Hospitals … nursing staff and manages agreements with staffing agencies on behalf of Health and Hospitals. These staffing … check requirements for nurses are met prior to their hiring. Ensure facilities maintain complete, readily …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionOversight of Chemical Dependence Residential Services
… Addiction Services and Supports (OASAS) properly monitored residential services to ensure conditions are safe and secure … and recovery. OASAS oversees Chemical Dependence Residential Services delivered by certified providers, including Community Residential (CR) and Supportive Living (SL) services. A CR …
https://www.osc.ny.gov/state-agencies/audits/2021/12/03/oversight-chemical-dependence-residential-servicesGreenburgh Central School District – Tax Certiorari Reserve (2023M-163)
… certiorari reserve fund and maintained it at a reasonable level. Key Findings The Board of Education (Board) properly … certiorari reserve fund and maintained it at a reasonable level. However, District officials did not develop procedures … certiorari reserve fund and maintained it at a reasonable level …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163Town of Berne – Board Oversight (2021M-77)
… Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit. The Board did not: … before payment was made, or annually audit the records of all officials who received and disbursed funds, as required. … adequate monthly financial reports to the Board, that all bank reconciliations are prepared timely, accurately, and …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… Key Findings Because the TCIDA does not employ any staff, they hired the Tompkins County Area Development … process. Therefore, the Board could not be certain if TCAD staff submitted all IDA projects for its approval and projects could have been given IDA benefits without its knowledge. Although, three businesses …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardVillage of Richmondville – Disbursements (2012M-178)
Village of Richmondville Disbursements 2012M178
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… excluding transfers totaling $43,500 made between Company bank accounts. Key Findings The Company’s accounting records were not properly maintained and bank reconciliations were not prepared. Duplicate … and up-to-date accounting records and perform monthly bank reconciliations for all Company bank accounts. Ensure …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mCUNY Bulletin No. CU-386
… Admin (016855) and Prof/Asst Admin (016839) are eligible only for an increase to the base salary. Employees whose … Recruitment/Retention Initiative (RRI) monies are eligible only for an increase to the base salary of their position. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-386-salary-increases-employees-represented-professional-staffCUNY Bulletin No. CU-308
… "miscellaneous earnings" Affected Employees CUNY employees in the titles of Oiler (CUNY), Stationary Engineer (CUNY) and … 6/5/07. The new rates and other information are contained in a memorandum from Carmelo Batista, Jr. dated 7/10/07. … the last date to be adjusted. Earnings Code: Enter AJR . Amount: Enter the total amount of the adjustment. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-308-retroactive-rate-increases-employees-titles-oiler-cunyCUNY Bulletin No. CU-306
… agencies with information for the manual processing of the general salary increase and other miscellaneous … and hourly employees in Bargaining Unit TE with a title of Staff Nurse, Staff Nurse (hourly) or Nurse Practitioner … Background Pursuant to the 2003-2007 Memorandum of Agreement between the City University of New York (CUNY) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-306-salary-and-other-increases-employees-represented-new-yorkDiNapoli Releases February State Cash Report
… totaled just under $131.5 billion through the end of February, approximately $3.6 billion, or 2.8 percent higher, … grants and capital projects. The General Fund ended February with a balance of $12 billion, $160.8 million lower …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-releases-february-state-cash-reportCUNY Bulletin No. CU-268
… earnings." Affected Employees CUNY employees in the title of Elevator Mechanic Background The rate … 2006. The new rates and other information are contained in a memorandum from Carmelo Batista, Jr. dated July 13, … the last date to be adjusted. Earnings Code: Enter AJR . Amount: Enter the total amount of the adjustment. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-268-retroactive-salary-rate-increases-elevator-mechanicsCUNY Bulletin No. CU-266
… Purpose To explain the agency procedures for reporting rate increases and adjustments for "miscellaneous earnings." Affected Employees CUNY … following requests regardless of the employee’s status: For all rate increases, request a Pay Change with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-266-retroactive-salary-rate-increases-cement-masonsVillage of Monticello – Board Oversight (2013M-226)
… in management and oversight of Village operations and model an appropriate leadership model. Audit and approve all claims prior to payment, and …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Background Checks at Municipal Youth Programs (2012-MS-5)
… youth participating in municipally sponsored youth programs for the period January 1, 2010, to May 18, 2012. … who have contact with children in camps, childcare programs, and therapeutic programs. However, this does not cover all of the youth … Background Checks at Municipal Youth Programs 2012MS5 …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… disbursements (including payroll) were made, that all moneys received were properly deposited, or that all transactions were properly recorded and reported. There … to ensure that the Board reviews, audits and approves all claims against the Village. Ensure that all salaries paid …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… Purpose of Audit The purpose of our audit was to review the Center’s financial activity and to assess the Board’s oversight of the Center for the period of January 1, 2011, to March 31, 2013. … she did not properly account for funds associated with the Center’s operations. The day before the former Director …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246