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Southold Union Free School District – Claims Processing (2013M-183)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … Southold Union Free School District is located in the Town of Southold, Suffolk County. The District is governed by the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Wappingers Central School District – Fuel Accountability (2015M-135)
… date, purpose, gallons and employee name and ensure that no individual can order fuel for delivery without approval. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Fillmore Central School District – Reserve Funds (2016M-386)
… one school with approximately 675 students, is governed by an elected five-member Board of Education. Budgeted …
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)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for the period July 1, … processing function that ensure claims are audited in a timely manner and are properly supported. Even though the claims auditor appeared to be properly auditing claims, the purchasing agent did not …
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)
… Village’s procedures over the collection of cash receipts for trash bag sales and the summer recreation program to … and examine the Board’s oversight of Village operations for the period June 1, 2013 through April 14, 2015. … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year were $904,278. Key Findings There …
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
… Objective To determine whether the costs reported by Children’s Education Services, Inc. (CES) on its … CES is reimbursed for these services through rates set by SED. The reimbursement rates are based on financial … $2,509 in other than personal service costs reported by CES on its CFR for the fiscal year ended June 30, 2015 …
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)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … January 1, 2021 through June 30, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
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)
… closer to the statutory limit. Improperly held $500,000 in a debt reserve that should have been returned to the … general fund and maintained an unreasonably high balance in three of the District’s seven reserves. Reported the 2022-23 surplus fund balance was in line with the statutory limit; however, we determined it …
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)
… Tax Collector remitted all collections as required by New York State Town Law (Town Law). Key Findings The Tax Collector …
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
… Sign up to make sure you receive the latest Retirement System member and retiree news. August 2025 … Loans: Borrowing Against Your Contributions Retirees Working After Retirement: Earnings Limit June 2025 10 Things You …
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
… We need to continue the fight to ensure equal protection in the workplace and beyond, but today's victory is truly …
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
… records to the 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)
… period ended over four years ago, we decided not to update and reissue the report. … Cayuga County Water and Sewer Authority Billings and Collections 2017M107 …
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 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/how-report-days-workedComptroller DiNapoli Releases School Audits
… School District . State Comptroller DiNapoli has made it a priority to audit school district and charter school … practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background …
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
… 29 of 32 approved full-time equivalent staff; two single adult shelters had inadequate night shift coverage (one staff … Catholic Charities Men Syracuse Onondaga 112 Webster House Adult Poughkeepsie Dutchess 60 Dorothy Day Expansion Women Syracuse Onondaga 27 City Mission Adult Buffalo Erie 25 Orange County DSS Adult Newburgh Orange …
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 … AND SEWER SYSTEMS -- Contracts (cooperation agreement to combine two village sewer departments) STREETS AND … of a joint service (General Municipal Law §119-o[2][i]). The agreement may be for a maximum term of five years, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12-0Opinion 2002-12
… -- Streets and Highways (combining two village street departments) -- Water (combining two village water … Department (cooperation agreement to combine two village street departments) VILLAGES -- Powers and Duties (municipal … cooperation agreement to combine sewer, water and street departments of the two villages) WATER SUPPLY AND …
https://www.osc.ny.gov/legal-opinions/opinion-2002-12Payroll Improvement Project Bulletin No. PIP-011
… users of changes to the Savings Plans navigation, page, and process in PayServ 9.2. Background The Office of the … as part of the upgrade including changes to the navigation and page for maintaining employees’ enrollment in the … Plan (ORP), the Voluntary Defined Contribution Plan (VDC), and 403(b) plans, as well as changes to Deduction Codes and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-011-changes-savings-plans-payserv-92SUNY Bulletin No. SU-314
… implementation of a pilot program establishing temporary overtime rates for employees in certain titles represented by … in certain titles to establish a temporary overtime rate up to 2.5 times the employee’s regular rate of pay. The … 10/27/2021. Eligibility Criteria Employees who work at one of the specified SUNY providers and have overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-314-pilot-program-establishing-temporary-overtime-rates