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Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… foster students receiving educational services and bill their school districts for those services. The District did not bill and collect about $237,000 in reimbursement for … to school districts of origin in a timely manner. Bill or rebill the appropriate school districts for services …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… District reimbursed an ineligible employee for $4,726 in daycare expenses. Key Recommendations Use surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedLiberty Central School District – Budget Review (B4-14-6)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … funds as of June 30, 2002. Local Finance Law requires all local governments that have been authorized to issue … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Village of Walton – Bio-Digester Capital Plan (2016M-378)
… was to determine if Village officials adequately planned for the wastewater treatment facility’s bio-digester capital project for the period June 1, 2015 through August 16, 2016. … General, water and sewer fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $4.8 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… 1, 2012 through February 4, 2014. Background The Genesee Valley Central School District is located in Allegany County … Genesee Valley Central School District Reserve Accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraVillage of Suffern – Budget Review (B8-15-13)
Village of Suffern Budget Review B81513
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13CUNY Bulletin No. CU-421
… tax credit and of the Office of the State Comptroller’s (OSC) approach to update affected employee records. … Employees hired under the HIRE Act Effective Date(s) Institution paychecks dated January 13, 2011 Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire … and checks received totaling $21,181 were not deposited in a timely manner. Company officials did not approve 114 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mSUNY Bulletin No. SU-177
… on the portion of employer paid Social Security taxes for qualified employees during employment between 3/19/10 and … 12/31/10. (Please refer to Payroll Bulletin Number SU-174 for additional information) The HIRE Act expires on 12/31/10; therefore, the Social Security tax for employers resumes effective 1/1/2011 and employee records …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actPayroll Improvement Project Bulletin No. PIP-008
… , an updated AC2772 Direct Deposit form, and a new locked query for direct deposit review will be covered in … Related to the Reserve EMPLID Process in the 9.2 Upgrade . New EmplIDs may not be reserved from March 5 through March … that was reserved and not assigned before cutover began, a new EmplID will be assigned and returned in the feedback …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-008-what-changing-payserv-version-92Payroll Improvement Project Bulletin No. PIP-008.1
… 9.2 with an expected Go Live date of February 15, 2021. In order to reduce customizations, improve processing, and … will have the opportunity to see these changes firsthand in December 2020 during Agency Testing and Training to become familiar with them in advance of the upgraded system going live. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0081-what-changing-payserv-version-92XII.5.F Payment Dates and Terms Overview – XII. Expenditures
… result in a delay in posting the returned payment. For full guidance on processing ROA adjustment vouchers, see …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5f-payment-dates-and-terms-overviewState Agencies Bulletin No. 1992
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsContinuing Crisis: Drug Overdose Deaths in New York
… has grown substantially worse. In 2021, the number of deaths surged to nearly 107,000 nationally and more than … core of this crisis is a shocking rise in opioid-related deaths, which grew by almost 300 percent between 2010 and 2020 to comprise 85 percent of all drug overdose deaths in New York in 2020. In recent years, the increase has …
https://www.osc.ny.gov/reports/continuing-crisis-drug-overdose-deaths-new-yorkNew York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… and domestic partner rights, and so much more. “I send my condolences to Irene and his family, and may they take …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohueAndes Central School District - Cafeteria Operations (2019M-26)
… Determine whether District officials properly managed cafeteria operations. Key Findings School lunch fund … Delaware County school districts. Internal controls over cafeteria cash receipts could be improved. Key … written procedures for collecting and accounting for cafeteria cash receipts. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Village of Avon - Board Oversights and Professional Services (2018M-30)
… obtained proposals and executed and monitored contracts for professional services. Key Findings The Treasurer … authorized the use of capital reserve funds for non-capital expenditures. Professional service contracts … contracts are not monitored. Key Recommendations Account for capital reserves and all operating expenditures in …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Frontier Central School District - Procurement of Professional Services (2018M-98)
… and applicable statutory requirements and whether payments for such services were for proper District purposes. Key Findings The Board did not … District officials developed adequate written procedures for procuring professional services. The District selected …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mAlbany Parking Authority – Cash Collections (2016M-181)
… 1, 2015 through January 31, 2016. Background The Albany Parking Authority is located in the City of Albany in Albany … construct, operate and maintain locations in the City for parking and storing of motor vehicles. The operating budget … procedures to ensure that all cash collections for parking are accounted for and deposited intact and in a …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Village of Newark Valley – Capital Planning (2016M-289)
… by an elected Board of Trustees, which is composed of a Mayor and four Trustees. Budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289