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State Comptroller DiNapoli Releases Municipal & School Audits
… budget relies on nonrecurring funding of $20.7 million to finance operating expenditures and relies on approximately $5 … sick or personal leave accruals. Upon leaving town employment, two employees received $3,259 in total for 10 … their earned leave accruals. Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (Chenango County) …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsOwego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Apalachin Central School District (District) is located in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which is governed by an … estimates for expenditures and use of fund balance in the annual District budget. Even though the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… out of the ordinary. Even when all required documentation is submitted, remain skeptical, especially of claims that are …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsComptroller DiNapoli Releases Municipal Audits
… Commission , Longwood Public Library and the Upper Mohawk Valley Regional Water Board . “In today’s fiscal climate, … sought competition for banking services. Upper Mohawk Valley Regional Water Board – Water Accountability (Oneida … Commission Longwood Public Library and the Upper Mohawk Valley Regional Water Board …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The District, which is governed by an … credentials used to access online banking and that they log off the bank website in a secured manner. Have written …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationSeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… waiving fines and fees. The Director does not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review the waived … fines and fees. Require that the Director generate a daily cash report from the System and reconcile collections …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102DiNapoli: Former Clerk Treasurer for the Village of Speculator Charged With Larceny
… her family, State Comptroller Thomas P. DiNapoli announced today. Page is charged with using her official position to … Judge Gordon L. Purdy II. She is due back at the Lake Pleasant Town Court on April 28, 2020. New Yorkers can report …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-former-clerk-treasurer-village-speculator-charged-larcenyDiNapoli Announces State Contract & Payment Actions for September 2014
… State Comptroller Thomas P. DiNapoli announced today his … million due to fraud, waste or other improprieties. As the state’s chief financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public … State Comptroller Thomas P DiNapoli announced today his …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-announces-state-contract-payment-actions-september-2014XII.6.M Lien Processing and Financial Reporting for Sole Custody Accounts – XII. Expenditures
… Internal Revenue Service’s (IRS) Form 1099 reporting and filing requirements, as well as lien processing for those … to ensure it complies with lien administration and IRS filing requirements. Business Units have three options to … the due date for reporting to the IRS is March 31st. All filing with the IRS must be done electronically. The IRS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6m-lien-processing-and-financial-reporting-sole-custody-accountsLewis County – Purchase Cards (2024M-41)
… Audit Objective Determine whether Lewis County’s (County) purchase card charges were properly approved, supported and for appropriate purposes. Key Findings We reviewed 366 purchase card charges totaling $229,635 and determined the … Determine whether Lewis Countys County purchase card charges were properly approved supported and …
https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41North Tonawanda City School District – Information Technology (2023M-102)
… officials properly secured user account access to the network and managed user account permissions in financial … network user accounts. Properly manage permissions for 517 user accounts in the student information application by ensuring accounts were locked or disabled when an employee separated from the District. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102North Shore Public Library – Financial Condition (2013M-344)
… condition for the period of July 1, 2012 through June 30, 2013. Background The North Shore Public Library is … Central School District and all of the Rocky Point Union Free School District and serves approximately 28,000 … maintained a capital projects fund with a balance on June 30, 2012 of $266,602 despite having no current or planned …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344XIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… to notify the payee: by first class mail, no less than 90 days prior to the applicable reporting date; April 30 th of … than $1,000. This must be sent to a payee not less than 60 days prior to the applicable reporting date; April 30 th of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentOpinion 97-3
… not been concluded, as evidenced by the issuance of a tax deed, the amount due must be relevied and enforced in …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… employees to earn overtime while they worked from home. However, this is neither specifically authorized nor … for 392 hours of overtime totaling $8,513 while working at home. Key Recommendations Document prior approval and … whether employees may earn overtime when working from home. District officials disagreed with certain aspects of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mDiNapoli Announces New $7 Million Investment in Northern Ireland
… today announced the New York State Common Retirement Fund (Fund) is investing $7 million (£5 million) in Northern … Ireland through the Bank of Ireland Kernel Capital Growth Fund (NI). The fund, managed by Kernel Capital, was … today announced the New York State Common Retirement Fund Fund is investing $7 million £5 million in Northern …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-announces-new-7-million-investment-northern-irelandHigh Falls Water District – Water Fees (2015M-153)
… readings from an electronic meter reader in the water billing system and generates bills without supervisory … not been approved by the Boards and was not charged in the billing quarter that unpaid balances were relevied. The …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153SUNY Bulletin No. SU-256
… Employees Employees designated management or confidential in the State University of New York – BU13 who meet the … A copy of this roster will be provided to OSC in Excel format. To pay the April 2018 State University of … will not be adjusted automatically. Therefore, beginning in Administration Pay Period 4L, agencies must report the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-256-april-2018-state-university-new-york-suny-management-andState Agencies Bulletin No. 2011
… Nassau, Rockland, Suffolk and Westchester Counties earning Location Pay Downstate Adjustment (LOC) and eligible … employees in Orange, Dutchess and Putnam counties earning Location Pay Mid-Hudson Adjustment (LMH) will receive an increase to Location Pay. OSC will systematically process the increase to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2011-april-2022-increase-location-pay-downstate-adjustment-and-location-payUnified Court System Bulletin No. UCS-307
… 86 Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees Association F8 New York … (UCS) and the affected bargaining units (Bargaining Units DR, F8, SR, and SY), provides for an annual Security and Law … Eligibility Criteria: Employees in Bargaining Units 86, 87 DR, F8, SR and SY are eligible for the April 2022 UCS SLED …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-law