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Monticello Central School District – Budgeting (2014M-97)
… The Monticello Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson in Sullivan County. The District is governed by an elected … with historical or actual needs of the District, resulting in an unnecessary burden on taxpayers. Unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Akron Central School District – Controls Over Compensatory Time (2014M-24)
… Background The Akron Central School District is located in the Towns of Alden, Clarence and Newstead in Erie County, the Towns of Lockport and Royalton in Niagara County and the Towns of Alabama and Pembroke in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Town of Oppenheim – Town Clerk Operations (2014M-248)
… purpose of our audit was to examine the Clerk’s operations for the period January 1, 2013 through March 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 total approximately $1.3 million. Key Findings The … of the Clerk’s financial duties and did not provide for an annual audit of the Clerk’s records. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248CUNY Bulletin No. CU-576
… To notify agencies of additional PSC dues and agency shop fees that may be taken for certain CUNY PSC employees. … units CB, GA, and T8 that did not pay dues or agency shop fees in the paycheck dated September 1, 2016 Background … the payroll system does not take union dues or agency shop fees because the check is confirmed before the effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-576-professional-staff-congress-psc-additional-duesDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… “Any theft of public funds represents a fundamental breach of public trust,” D.A. Cacace said. “That breach is amplified when the allegations concern an …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesDiNapoli: NYSLRS Announces Employer Contribution Rates for 2025-26
… contribution rates will increase from 15.2% to 16.5% of payroll for the Employees’ Retirement System (ERS) and from 31.2% to 33.7% of payroll for the Police and Fire Retirement System (PFRS). NYSLRS is made up of these two systems, which pay service and disability …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-nyslrs-announces-employer-contribution-rates-2025-26DiNapoli Releases Bond Calendar for Second Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned sale of obligations for the state, New York City, and their major public … Thomas P DiNapoli today announced a tentative schedule for the planned sale of obligations for the state New York …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-releases-bond-calendar-second-quarterOversight of Study Abroad Programs
… York (SUNY) has efficient and effective oversight of its study abroad programs throughout its campuses. The audit … January 2018 through June 2025. About the Program SUNY Study Abroad Programs (SAPs) include exchange, non-exchange, … and supports the campuses in coordinating and promoting study abroad throughout the system. SUNY SAPs operate in a …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsReporting of Billboard Income
… on the Real Property Income Expense Statements filed with NYC Dept of Fin …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… the funds were properly monitored to prevent fraud, waste, and abuse. Our audit covered the period April 30, 2009 … authorized purposes and to mitigate instances of fraud, waste, and abuse. In addition, the expenditure of all funds … Recommendations Monitor project sites to ensure that only workers for prime contractors and preauthorized …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsYeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… $2,950,518 in reported costs that did not comply with the Manual’s requirements and recommend such costs be … on Yeled’s CFRs and to Yeled’s reimbursement rates. Work with Yeled officials to help ensure their compliance with Manual provisions. To Yeled: Ensure that costs reported …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualSt. Mary’s Hospital for Children, Inc. – Compliance With the Reimbursable Cost Manual
… by St. Mary’s Hospital for Children, Inc. (St. Mary’s) on its Consolidated Fiscal Reports (CFRs) were reasonable, … education program, and sufficiently documented under the State Education Department’s (SED) guidelines, including the … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on St. Mary’s CFR for the calendar year …
https://www.osc.ny.gov/state-agencies/audits/2022/11/09/st-marys-hospital-children-inc-compliance-reimbursable-cost-manualHandicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Handicapped Children’s Association of Southern New York, Inc. (HCA) on its Consolidated Fiscal … program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … ages 3 and 4, at four different locations. For the purpose of this report, this program is referred to as the SED …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualDiNapoli Announces $200 Million Commitment for Opportunistic Investments
… State Comptroller Thomas P. DiNapoli announced today that the New York State Common Retirement Fund (Fund) has allocated $200 million to Pine Street Alternative Asset Management for opportunistic … through its Emerging Manager Program. DiNapoli made the announcement during his address to attendees at the …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-200-million-commitment-opportunistic-investmentsState Comptroller DiNapoli Releases Municipal Audits
… of Town of Chazy , Village of Freeville , Village of Silver Creek , Town of Windsor and the City of Yonkers . "In … the accrual and use of vacation and sick time. Village of Silver Creek – Capital Projects (Chautauqua County) The board … audits of Town of Chazy Village of Freeville Village of Silver Creek Town of Windsor and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: State Pension Fund Value $206.9 Billion
… New York State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund (Fund) earned an estimated 11.35 percent return on investments in the state fiscal year that ended on March … State Comptroller Thomas P DiNapoli today announced that the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionState Agencies Bulletin No. 836
… Entry codes and procedures for the payment of Pre-Shift Briefing for eligible employees. Affected Employees Employees … program has been established in recognition of pre-shift briefing for certain eligible CSEA employees of the Office of … employees) for each day that the employees assemble for briefing prior to the commencement of duties. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/836-pre-shift-briefing-certain-employees-represented-csea-office-childrenTown of Wethersfield – Capital Project (2025M-46)
… and manage the Highway Department (Department) building capital project? Audit Period January 1, 2020 – March 5, 2025 … 1, 2007 to review Board meeting minutes related to the capital project. Understanding the Audit Area The Board is responsible for the oversight and management of capital projects, including ensuring they are properly …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Eastport Fire District – Procurement (2025M-50)
… that services are procured in the most economical way, in the best interests of the taxpayers. In addition, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… adequately supported? Audit Period June 1, 2023 – June 24, 2025 Understanding the Audit Area Payroll payments, including regular salaries … for all six of the Village’s full-time employees and one part-time employee. As a result, in certain …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123