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State Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not invest in accordance with statutory requirements. As a result, district … but did not ensure the district’s investments complied with the policy’s list of eligible investments. In addition, … for the village’s accounting software that she paid for with her personal credit card. The village should not …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… and remit all collections to the appropriate parties in a timely and accurate manner. As a result of the audit and … with public records, and she agreed to pay $21,296 in restitution before sentencing. In August 2020, the former clerk was sentenced to five years …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Auditors identified 181 accounts for students no longer in the district, six accounts for two former employees, two … (Nassau County) The treasurer did not perform his duties in accordance with statutes. Instead, the village clerk … clerk and board members, despite there being no authority in village law for them to sign checks. In addition, the …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… was either not posted or comprehensive, resulting in a lack of transparency. Officials did not post external … did not establish non-resident tuition (NRT) rates in the best interest of school district taxpayers. The board … non-student user account access to the district’s network. In addition to sensitive IT control weaknesses, auditors …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… penalties in 2017 by $8,654. New Hyde Park Fire District – Payroll (Nassau County) The board did not segregate payroll duties or properly certify payrolls. In addition, the board did not implement policies and procedures over payroll. For example, direct supervisors did not review or …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Lockport – Fuel Inventory (Niagara County) The … errors occurred and the potential for inappropriate use of town fuel to occur and go undetected was significant. Town of … inventory is depleted. Town of Lockport – Building Permit Fee Collections (Niagara County) The inspector did not …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-734
… 2022 PSC $1,500 General Salary Increase for employees in the Lecturer Title Series, and to provide instructions for … automatically. Affected Employees: Annual PSC employees in Bargaining Units CB, PC or T8 who meet the eligibility … Title Series is effective 04/01/2022 and will be processed in Institution Pay Period 27C, paycheck dated 04/07/2022. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalDiNapoli Releases Budget Review for City of Buffalo
… budget shortfalls, and now that money is gone and there’s no extra cushion left to help balance the proposed 2026-27 … projected spending for the 2025-26 fiscal year. A real property tax increase of $46.1 million is included in the proposed …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-releases-budget-review-city-buffaloTown of Butternuts – Transparency of Fiscal Activities (S9-25-24)
… We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2019. Understanding the Audit Area To help promote transparency, a town board should conduct a …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/29/town-butternuts-transparency-fiscal-activities-s9-25-24XI-A.2 Purchase Requisitions – XI-A. Purchasing
… with a Contract Type Requisition, Initiate a request to purchase goods or services from a Preferred Source vendor or … a preferred source, centralized contract, or discretionary purchase, the requisitioner should select the Use Procurement … ordering address on the requisition carries over to the purchase order. If there is more than one ordering address …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesOpinion 95-32
… by this Office pursuant to chapter 708 of the Laws of 1992. Chapter 708 of the Laws of 1992 enacted a new section 10 and amended section 11 of the … Law, §10[3][a]). Section 44 of chapter 708 of the Laws of 1992 requires the State Comptroller to provide model security …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Oversight of Language Access Services
… hospitals’ services as well as reasonable accommodation for all patients who require language assistance or who … for fiscal years 2023 and 2024 had it negotiated or used vendors with lower per-minute contract rates. Key … the most cost-effective LAS vendors are selected, based on negotiation or using vendors with lower per-minute …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-servicesState Comptroller DiNapoli Releases School District Audits
… City School District – Information Technology Equipment Inventory (Genesee County) District officials did not … annual physical inventory. Officials could not locate 229 staff computers and 62 tablets and paid approximately $17,000 … to help ensure proper safeguarding. Fourteen of the 20 district-owned MCDs auditors examined contained …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… Office of Children and Family Services (OCFS), through its Division of Juvenile Justice and Opportunities for Youth … in salary expenses with insufficient documentation. Division of Homeland Security and Emergency Services - … deployment of consultants. Despite this requirement, the Division could not produce these plans, and the auditors …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsOpinion 96-15
… -- Expenses (judgment arising from his or her actions) ZONING AND PLANNING -- Expenses (judgment arising from zoning and … area of the town (1987 Opns St Comp No. 87-37, p 59; 1980 Opns St Comp No. 80-334, p 98; see also …
https://www.osc.ny.gov/legal-opinions/opinion-96-15Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… is provided generally through preparation of an abstract of audited claims. An abstract is a listing of all claims audited and approved for payment. Minimum requirements for an abstract generally include the claim number, name of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingState Agencies Bulletin No. 2370
… Purpose: The purpose of this bulletin is to provide processing instructions to agencies for entering … are affected. Background: Pursuant to the Memorandum of Agreement dated 07/09/2025 between DOCCS and the New York … The purpose of this bulletin is to provide processing instructions to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2370-new-sign-bonus-eligible-employees-department-corrections-and-communitySUNY Bulletin No. SU-379
… and CAL positions as of 09/01/2025 are eligible. OSC Actions: Automatic Restoration of Contract Pay After payroll … History) effective 09/01/2025 and enter the following statement in the Status Reason block: “Please change the hire … the employee into a 21P position and enter the following statement in the Status Reason block: “Please change the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-379-2025-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-331
… and CAL positions as of 09/01/2022 are eligible. OSC Actions Automatic Restoration of Contract Pay After payroll … History) effective 09/01/2022 and enter the following statement in the Status Reason block: “Please change the hire … the employee into a 21P position and enter the following statement in the Status Reason block: “Please change the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-331-2022-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-364
… OSC Actions: Automatic Restoration of Contract Pay After payroll has been processed for Pay Period 11L, OSC will … semesters for employees who, as of 08/15/2024, have: A Payroll Status of Active, Leave With Pay, or Leave of … the employee. Automatic Restoration of Additional Pay Once payroll is processed for Pay Period 11L, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-364-2024-restoration-contract-pay-and-additional-pay-suny-21p