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Cheektowaga Central School District - Capital Project Management (2022M-90)
… School District (District) Board of Education (Board) and District officials provided sufficient oversight and managed the District’s Union East Elementary School … in a transparent manner. Key Findings The Board and District officials did not manage the Project in a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90State Agencies Bulletin No. 2041
… and 2022-2023 and includes the April 1, 2021 M/C Salary Schedule , April 1, 2022 M/C Salary Schedule , April 1, 2021 Salary Schedule for Superintendents of a Correctional Facility , and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2041-april-2021-and-2022-managementconfidential-mc-retroactive-salaryFinancial Toolkit for Local Officials
… Local government and school district leaders are faced with …
https://www.osc.ny.gov/local-government/financial-toolkitState Agencies Bulletin No. 2343
… bulletin is to provide the Division of Homeland Security and Emergency Services instructions for processing the 2024-2025 PEF Office of Fire Prevention and Control (OFPC) Uniform Maintenance Allowance. Affected … series in the OFPC at the Division of Homeland Security and Emergency Services who meet the eligibility criteria are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2343-2024-2025-uniform-maintenance-allowance-employees-fire-protectionUnified Court System Bulletin No. UCS-356
… Blazer Allowance Payment will be processed in a separate check dated 06/18/2025. There is no direct deposit for these … of eligible titles); and Have a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason … paycheck stub. This payment will be made in a separate check regardless of when it is paid. The separate check will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-356-june-2025-uniform-and-equipment-uniform-allowance-andWantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… controls over user accounts for the financial application to help prevent inappropriate access and use. Key Findings … controls over user accounts for the financial application to help prevent inappropriate access and use. We determined … do not have reasonable assurance that they would be able to prevent or detect inappropriate changes to financial data, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessUnified Court System Bulletin No. UCS-358
… Blazer Allowance Payment will be processed in a separate check dated 12/17/2025. There is no direct deposit for these … of eligible titles); and Have a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason … paycheck stub. This payment will be made in a separate check regardless of when it is paid. The separate check will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-358-december-2025-uniform-and-equipment-uniform-allowance-andTown of Wethersfield – Capital Project (2025M-46)
… Did the Town of Wethersfield (Town) Board (Board) properly plan for and manage the Highway Department (Department) … 25 acres of land. Audit Summary The Board did not properly plan for or manage the Department building capital project. … did not: Develop and adopt a written multiyear capital plan. Create and follow a capital project budget. Because the …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46New York State Comptroller Thomas P. DiNapoli Statement on the Murders of Three Israeli Students
… families of the young victims. “There cannot be true peace in the Middle East until the citizens of Israel no longer …
https://www.osc.ny.gov/press/releases/2014/07/new-york-state-comptroller-thomas-p-dinapoli-statement-murders-three-israeli-studentsDiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… mode; Mold growing in residents’ rooms at 8 shelters; Trash piled in a children’s play area at one shelter; Repairs … does not track the number of uncertified shelters, which can include hotel and motel rooms used by counties on an as needed basis. During 2014, local …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureState Comptroller DiNapoli: Former Corrections Officer Used Fake Pay Stubs to Seek $237,000 Mortgage Loan
… A former New York state corrections officer and his wife were arrested Friday … and Citizens Bank, according to an investigation by State Comptroller Thomas P. DiNapoli, the New York State Police and the New York State Department of Corrections … A former New York state corrections officer and his wife were arrested for …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-former-corrections-officer-used-fake-pay-stubs-seek-237000-mortgage-loanComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendant For Stealing Over $148k in NYS Pension Benefits
… Kanas was arrested on a warrant by the city of Tamarac Road Patrol and Broward County Sherriff’s in Florida. After … and Comptroller DiNapoli thank the city of Tamarac Road Patrol and Broward County Sheriff’s in Florida for their …
https://www.osc.ny.gov/press/releases/2016/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendant-stealing-over-148k-nys-pensionPermanent COLA
… enact a law providing an annual cost-of-living adjustment (COLA) for retirees. A COLA payment is a change, based on the cost of living index, … it occurs. Once you become eligible and receive your first COLA payment, subsequent COLA adjustments will continue …
https://www.osc.ny.gov/retirement/publications/permanent-colaGlen Aubrey Fire Company – Board Oversight (2022M-139)
… financial transactions. Charge service fees and interest for late payments associated with the lease agreement. Key … Company officials disagreed with certain findings in our report but indicated they plan to initiate corrective … B includes our comments on issues Company officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Lansing Central School District – Procurement (2021M-213)
… [read complete report - pdf] Audit Objective Determine whether Lansing Central School … goods and services economically and in a manner that is in the best interests of taxpayers. Policies and procedures were inadequate and did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213George Junior Republic Union Free School District – Website Transparency (2021M-212)
… either not posted or comprehensive, resulting in a lack of transparency. This limits the community and other …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyVillage of Suffern – Budget Review (B21-6-2)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the … for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key … The purpose of our budget review was to provide an independent evaluation of the …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Wyandanch Union Free School District – Budget Review (B21-7-1)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2021-22 budget. Background The Wyandanch … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1City of Newburgh – Budget Review (B21-6-13)
… based on revenue estimates for parking violation fines, sanitation user fees, sewer usage and sale of metered water. … Review the revenue estimate for parking violation fines, sanitation user fees, sewer usage, and sale of metered water …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13City of Lockport - Budget Review (B19-1-7)
… accumulated deficits in the City’s general, refuse, water and sewer funds as of December 31, 2013. The Act requires the … State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … matters described in this letter, the significant revenue and expenditure projections in the proposed budget appear …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7