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Fillmore Central School District – Reserve Funds (2016M-386)
… of Audit The purpose of our audit was to evaluate the District’s reservation of fund balance for the period July 1, 2013 through September 12, 2016. Background The Fillmore Central School District is located in the Towns of Allen, Birdsall, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/fillmore-central-school-district-reserve-funds-2016m-386Hampton Bays Union Free School District – Claims Processing (2013M-333)
… fund claims totaling $17,972,830. District officials have established adequate controls over the claims processing … vendor. For example, the District paid a vendor $17,960 on September 7, 2012, for special education services; the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… audit of the Treasurer’s financial reports. Board minutes do not contain a resolution listing employee wages and …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Children’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Children’s Education Services, Inc. (CES) on its Consolidated Fiscal Reports (CFR) were properly … Cost Manual (RCM). We audited the costs that CES reported on its CFR for the fiscal year ended June 30, 2015. About the … rates set by SED. The reimbursement rates are based on financial information, including costs, that CES reports …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualCayuga County – Court and Trust Funds (2024-C&T-5)
… of our review was to determine whether County officials have established appropriate controls to safeguard and … filed to ensure payment for contracted services rendered on the property 2 When the whereabouts of any person entitled … of our review was to determine whether County officials have established appropriate controls to safeguard and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Cooperstown Central School District – Financial Management (2024M-65)
… Improperly held $500,000 in a debt reserve that should have been returned to the general fund and maintained an … fund reserves through budgetary entries and could have used reserve funds to pay for related expenditures, but … agreed with our recommendations and indicated they have begun to initiate corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Town of Java – Tax Collection Remittance (P1-24-21)
… not remit collections to the Town Supervisor (Supervisor) and Wyoming County (County) Treasurer within the timeframes … 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The Tax Collector … approximately $922,000 to the Supervisor at least weekly and as required by Town Law. The Tax Collector improperly …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-java-tax-collection-remittance-p1-24-21Member & Retiree E-News Archive — 2025
… Pension Payments Get a Pension Income Verification Letter Online July 2025 Retirement Online Tools and Tips Look Up Your Retirement Online User ID Reset Your Password in Retirement Online …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025State Comptroller Thomas P. DiNapoli Statement on Supreme Court Same-Sex Marriage Decision
The US Supreme Courts landmark decision today grants samesex marriages the dignity equality and respect they deserve
https://www.osc.ny.gov/press/releases/2015/06/state-comptroller-thomas-p-dinapoli-statement-supreme-court-same-sex-marriage-decisionXI.15 Overview – XI. Procurement and Contract Management
… Office of the State Comptroller (OSC) as a separate step in advance of submission of the contract(s). This process is … to the Office of the State Comptroller as a separate step in advance of submission of the contracts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi15-overviewCayuga County Water and Sewer Authority – Billings and Collections (2017M-107)
… we determined that the Authority’s billing methodology for sewer services was not legally permissible. Because the …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/20/cayuga-county-water-and-sewer-authority-billings-and-collections-2017mHow to Report Days Worked – Legacy Reporting
… The number of days worked you report for your employees has a direct impact on their retirement benefits. We use days worked to determine service credit, which is the basis for benefit eligibility …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedComptroller DiNapoli Releases School Audits
… and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at … its claims auditing process to ensure that all claims have been audited and approved by the claims auditor before … before working overtime hours, the district does not have adequate procedures in place to ensure overtime is …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0DiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… York City and Buffalo Comptrollers are working together on an audit initiative to help correct problems like those … and only four showers and nine toilets, when it should have had at least 10 showers and 15 toilets; Six family … shelters whose capacity of 20 or more residents should have triggered a requirement for state certification and …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureOpinion 2002-12
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION … agreement is that each municipal corporation must have the authority to perform separately the function that …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION … agreement is that each municipal corporation must have the authority to perform separately the function that …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Payroll Improvement Project Bulletin No. PIP-011
… No. PIP-008 , Changes to Pension Plans for details on those plans. Plan Type and Benefit Plan Conversion Plan … Benefit Plans will assist in identifying employees who have not completed their 366 day vesting period. The ORP … view suspense codes and amounts on Review Paycheck. They do not appear on employee advices or paystubs. Benefit Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92SUNY Bulletin No. SU-314
… earned during the period 09/16/2021 through 01/01/2022. On 01/02/2022, the overtime rate shall revert to the rate in … agreement of the parties. The following SUNY providers have opted to participate in the pilot program and have selected an overtime rate of 2.5 times an employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-314-pilot-program-establishing-temporary-overtime-ratesNY State Comptroller DiNapoli Calls on Corporate America To Address Lack of Diversity, Equity & Inclusion
… a corporate culture that embraces equity and inclusion. Many companies are taking meaningful steps towards achieving … and disability. Last year, the Fund withheld support from 227 incumbent directors at 55 companies that did not … not just in a given year, but over time, by comparing how representation of Black women, for example, has changed …
https://www.osc.ny.gov/press/releases/2021/02/ny-state-comptroller-dinapoli-calls-corporate-america-address-lack-diversity-equity-inclusionState Comptroller DiNapoli Releases Audits
… Audit Initiative): The Arc Franklin-Hamilton d.b.a The Adirondack Arc – Compliance With the Reimbursable Cost Manual (2024-S-32) The Arc Franklin-Hamilton d.b.a. The Adirondack Arc (Adirondack), a not-for-profit special education provider …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-audits