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Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… approved. Had officials established procedures to ensure transportation aid applications were accurately filed, the District’s aid may not have been delayed. Key Recommendations Establish procedures … aid applications. Monitor the Business Manager’s work to ensure that she accurately prepares transportation aid …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former City of Rensselaer Department of Public Works Commissioner on Felony Charges For Stealing Scrap Metal Proceeds
… State Comptroller Thomas P. DiNapoli and Attorney General … with two DPW employees to divert $46,000 from the city by pocketing the cash from scrap metals acquired as part of … paid out in cash. In doing so, he could pocket some extra money without the bulk metal even appearing to have been …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-city-rensselaer-department-publicState Agencies Bulletin No. 857
… for the 2008 calendar year through the agency (paid by voucher through the NYS Central Accounting System) and/or … $5,250 are subject to Social Security, Medicare, Federal, State and local taxes. A qualified program may benefit only … any additional Educational Benefits paid to the employee by the agency. The amount exceeding $5,250 is considered the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/857-educational-assistance-benefitsState Agencies Bulletin No. 1034
… for the 2010 calendar year through the agency (paid by voucher through the NYS Central Accounting System) and/or … wages. Amounts in excess or $5,250 are subject to Federal, State, Local, Social Security and Medicare taxes. A qualified … educational assistance benefits paid to the employee by the agency. The amount exceeding $5,250 is considered the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1034-educational-assistance-benefitsState Agencies Bulletin No. 936
… for the 2009 calendar year through the agency (paid by voucher through the NYS Central Accounting System) and/or … wages. Amounts in excess or $5,250 are subject to Federal, State, Local, Social Security and Medicare taxes. A qualified … educational assistance benefits paid to the employee by the agency. The amount exceeding $5,250 is considered the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/936-educational-assistance-benefitsJustice Center Audits
… S.5446 (Carlucci) - Authorizes certain reports relating to reportable incidents involving vulnerable persons to be made available to officers and employees of the state comptroller for the …
https://www.osc.ny.gov/legislation/justice-center-auditsState Agencies Bulletin No. 1997.2
… This bulletin is superseded by Payroll Bulletin No. 1997.3 . Purpose The purpose of this … overtime rate for employees in certain titles represented by C82 working at a DOH facility. Affected Employees … Background The Memorandum of Agreements (MOAs) between the State of New York, DOH, the Civil Service Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19972-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997.1
… This bulletin is superseded by Payroll Bulletin No. 1997.2 . Purpose The purpose of this … overtime rate for employees in certain titles represented by C82 working at a DOH facility. Affected Employees … Background The Memorandum of Agreements (MOAs) between the State of New York, DOH, the Civil Service Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19971-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997.3
… overtime rate for employees in certain titles represented by C82 working at a DOH facility. Affected Employees … Background The Memorandum of Agreements (MOAs) between the State of New York, DOH, the Civil Service Employees … to implementation of the pilot program unless extended by mutual agreement of the parties. The overtime factor used …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19973-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2243.2
… – (indicates if the request failed due to insufficient funds) Date Processed – (date the reversal of funds was successfully recovered) ** Please Note: If an … AC230, includes all instances where OSC is holding funds but no correct AC230 worksheet has been received. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportVillage of Johnson City – Sexual Harassment Prevention Training (S9-23-16)
… (SHP Training). Key Findings SHP Training was not provided to all employees. Of the 20 total individuals we tested (14 … officials generally agreed with our recommendations and have indicated they planned to initiate corrective action. … audit village johnson city …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/08/25/village-johnson-city-sexual-harassment-prevention-training-s9-23-16City of Gloversville – Parking Violation Operations (2016M-231)
… has approximately 15,000 residents. The City is governed by an elected eight-member City Council. General fund … violations. The City does not utilize options such as the State DMV’s Scofflaw Program for collecting parking violation …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-gloversville-parking-violation-operations-2016m-231Unadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… The District’s NRT rates exceeded the New York State Education Department’s (SED’s) maximum allowable rate … a result, the District overcharged seven school districts by a total of $183,250. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationTown of North Castle – Cash Disbursement (2013M-32)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over cash disbursement for the period January 1, 2011, to July 31, 2012. Background The Town of North Castle is … with the exception of bank reconciliations, which have not been prepared since May 2012. Because the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… activity (ECA) clubs and central treasurers safeguarded funds by properly recording and disbursing funds. Key Findings The Board and District officials did not … activity ECA clubs and central treasurers safeguarded funds by properly recording and disbursing funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mWaverly Central School District - Financial Operations (2019M-136)
… 30 claims (11 percent) totaling $73,865 were not approved by the department head and 15 claims (5 percent) totaling $69,670 were not approved by the claims auditor. The senior account clerk’s leave … her sick leave balances exceeded the contractual maximum by 111 days. Key Recommendations Implement internal controls …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/waverly-central-school-district-financial-operations-2019m-136Onondaga County Resource Recovery Agency - Transfer Station and Compost Facility Cash Receipts (2018M-217)
… all employees responsible for cash collection, as required by the Agency’s written procedures. Adequately track garbage … Agency officials should: Improve cash controls by ensuring employees are following the written cash …
https://www.osc.ny.gov/local-government/audits/county/2019/07/19/onondaga-county-resource-recovery-agency-transfer-station-and-compost-facilityNewcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… one school with approximately 100 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127A Review of NYC Capital Project Delivery
The majority of New York City’s capital projects are over their initial budgets and behind schedule, suggesting better monitoring and reporting could lead to adjustments to improve capital project delivery.
https://www.osc.ny.gov/files/reports/pdf/report-1-2025.pdfTown of Keene - Records and Reports (2024M-27)
Determine whether the Town of Keene (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively manage the Town’s financial operations.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/keene-town-2024-27.pdf