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State Comptroller DiNapoli Releases School District Audits
… was lacking. Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. Also, … not record journal entries in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for 2019-20 were recorded during …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsAdequacy of 2021 Budgets - Village of Ossining (S9-21-17)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Village’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the Village’s adopted … New York State. Some local governments have seen little to no impact on their financial operations, while others have seen more significant impacts due to reductions and/or increases to their revenues and/or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… collections. Deposits were not made timely in compliance with Real Property Tax Law and Village policy and appropriate … in place. Require claims to be appropriately documented with an itemized invoice, documentation of receipt of goods, …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Village of Greenwich – Justice Court Operations (2014M-023)
… services including the operation of a Justice Court with an elected Justice and an appointed court clerk. Key … and did not compare the reconciled bank balance with her manual cash records. The Court issues receipts for … accounting system. However, there is a weakness with the system because the receipt number and date can be …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023State Comptroller DiNapoli Releases School District Audits
… exceeded the statutory limit by 32.7 to 42.8 percentage points at the end of the last three fiscal years. Auditors …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1College of Plattsburgh – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. Background New York State's … arts. The College spent $2,867,155 on travel expenses from April 1, 2008 through March 31, 2011. Of that amount, … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesTown of Ballston – Water Fund Financial Operations (2012M-258)
… 31, 2011. Background The Town of Ballston is located in Saratoga County and has a population of approximately … year 2011, the Town reported a fund balance of $520,771 in its water fund. However, upon reviewing the general ledger … of $242,581 of capital project funds that were recorded in District 2. At the end of 2011, the Town recorded a fund …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… 30, 2013. Background The Town of Hopewell is located in Ontario County. The Town is governed by the Town Board, … funds were consistently more than the actual expenditures in each of the fiscal years 2008 through 2012. The highway … deficit unexpended fund balances of approximately $61,000 in 2011 and $10,000 in 2012. Because the Board considered …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231State Agencies Bulletin No. 1858
… the outreach and escheatment of uncashed payroll checks for calendar year 2019. Affected Employees Employees with one … to OSC by employees will be treated as a written request for reissuance of a payroll check. If responses are received … Funds (OUF) in April of 2021. Effective Dates Effective for payroll checks issued between January 1, 2019 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksComptroller DiNapoli Releases Municipal Audits
… District , Fair Haven Volunteer Fire Department , Town of Ira and the Lake View Fire District . “In today’s fiscal … in the department’s bank accounts as required. Town of Ira – Financial Management (Cayuga County) The board has not … Fire District Fair Haven Volunteer Fire Department Town of Ira and the Lake View Fire District …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsTown of Wethersfield – Town Clerk and Highway Operations (2013M-21)
… make deposits and remit moneys to appropriate agencies in a timely manner. Further, the Clerk did not adequately … account for dog licenses issued. The Board did not adopt a procurement policy and the Highway Superintendent did not … Key Recommendations Ensure that all fees collected are recorded accurately and deposited in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-wethersfield-town-clerk-and-highway-operations-2013m-21Herkimer County – Court and Trust Funds (2023-C&T-2)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through September 22, 2023. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders … established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Security Over Critical Systems
… a leading health care provider and academic medical center in Western New York with 573 inpatient beds. It specializes in various services, including oncology, transplantation, … with the University at Buffalo, it plays a vital role in medical research. A core value of the organization is …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/security-over-critical-systemsSUNY Bulletin No. SU-279
… Year Salary Calculation Affected Employees SUNY employees in salary Grade 980 with a Pay Basis Code of CAL and CYF Background In any fiscal year in which February 29th falls, the biweekly salary calculation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-279-leap-year-salary-calculation-fiscal-year-2019-2020-sunyState Agencies Bulletin No. 1760
… who meet the eligibility criteria Background Article 49 of the 2016-2021 ASU Agreement between the State of New York and the Civil Service Employees Association and the Governor’s Office of Employee Relations (GOER) memorandum dated 07/25/2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1760-2019-work-related-clothing-allowance-asu-employees-title-racingMaintenance and Inspection of Event Recorder Units
… Transit is the largest public transportation agency in North America and one of the largest in the world, with 472 … (i.e., Models R142, R142A, R143, R160, and R188) and train locomotives (Model R156), which included ERUs, or … a valuable safety feature that allow for the monitoring of train equipment and technical analysis of incidents/accidents …
https://www.osc.ny.gov/state-agencies/audits/2019/07/18/maintenance-and-inspection-event-recorder-unitsState Agencies Bulletin No. 1674
… for 2018 will occur on November 29, 2018, and will include all reimbursements paid by SFS from November 16, 2018 through …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1674-year-end-procedure-taxable-employee-expense-reimbursementsUnified Court System Bulletin No. UCS-210
… Purpose To provide agency instructions for processing the 2015 Judicial Ratification Bonus. Affected Employees Employees in … and the Communications Workers of America (CWA) provides for a one-time lump sum payment of $1000 (prorated for … To provide agency instructions for processing the 2015 Judicial Ratification Bonus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-210-2015-judicial-ratification-bonus-bargaining-unit-sdComptroller DiNapoli Releases State Audits
… in expenses was incurred during the contract period for work relevant to the contract objectives, and was for … of Oil Spill Funds (2014-S-59) DEC generally collected all fees due the Oil Spill Fund for the facilities tested. … categories to personal services budget categories without obtaining the required prior written approval from UCS. …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits