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State Comptroller DiNapoli Releases Municipal & School Audits
… certain grades on state exams but the cards were given to 19 teachers and support staff based on student grades. In … were not adequately segregated, and she was able to make purchases, prepare checks, sign checks with a board … $1,100 in gift cards. On July 2, 2025, she pleaded guilty to disorderly conduct and repaid the school. Greenburgh …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Schonowe Volunteer Fire Company, Inc. – Audit Follow-Up (Schenectady County) A previous audit, Schonowe Volunteer Fire …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… do not have assurance that all collections received for ticket sales were deposited, or that the Clerk or Deputy … addition, the Board did not require the Clerk to prepare monthly bank reconciliations and accountability analyses, … released in July 2014 1 had similar findings related to monthly bank reconciliations and accountability analyses not …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92State Comptroller DiNapoli Releases Municipal & School Audits
… officials did not maintain a long-term capital plan for vehicles or plan for future financial operations, the board’s ability to … In addition, the board did not use competitive bidding for the purchase of an off-road utility vehicle for …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… funds received and disbursed during the month or balance sheet reports. The treasurer also did not file annual …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… at 21 school districts that had 26,099 enrolled students for the 2023-24 school year properly identified, reported or … by officials, and 418 could not be matched to a district test result because records were not available and district … service providers. Officials also did not update and test IT contingency planning and backup procedures or provide …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… needed remediation to reduce lead exposure in all potable water outlets as required by state law and Department of Health regulations. Auditors determined 63 of the 146 water outlets identified that students, staff and the public … for water outlets identified as exceeding the lead action level. City of Yonkers – Budget Review (Westchester County) …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… About 675 local authorities operate in New York state and … sewer, solid waste authorities and housing authorities. About 279 local authorities are private not-for-profits most … About 675 local authorities operate in New York state and …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyTown of Alden – Town Clerk/Tax Collector (2024M-106)
… collections. Key Findings The Clerk did not properly record, deposit, remit or report collections. As a result, … taxpayers. The Clerk also did not: Always date stamp real property tax receipts – 66 percent of Town and County and 47 percent of school real property tax receipts were not date stamped when they were …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Town of Saugerties – Claims Auditing (2024M-144)
… Board (Board) properly audited claims and authorized credit card purchases. Key Findings The Board did not properly audit claims or authorize credit card purchases. We reviewed 50 claims totaling $2.1 million and 50 credit card purchases totaling $28,815. We determined that …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144State Comptroller DiNapoli Releases Municipal & School Audits
… the treasurer has not filed the 2023 Annual Financial Report required by state law and the board did not conduct an …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 89-43
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Treasurer (change from elective to appointive) TOWN LAW, §§174(2), 176(2-a): A fire district may change the office of fire district treasurer from an elective to an appointive … Whether the elective office of fire district treasurer may be abolished and replaced by an …
https://www.osc.ny.gov/legal-opinions/opinion-89-43Caucus 2025: Important Information for New Yorkers
… 2024) Missing School: New York’s Stubbornly High Rates of Chronic Absenteeism (October 2024) Children & Families New … New York (October 2023) Mental Health: Inpatient Service Capacity (March 2024) Moving in the Wrong Direction: Traffic … (July 2024) Where Do New Yorkers Work? (October 2024) A Profile of Agriculture in New York State (November 2024) …
https://www.osc.ny.gov/reports/caucus2025State Agencies Bulletin No. 516
… Purpose To explain the procedures for processing the Work Related Clothing Allowance and the Uniform … To explain the procedures for processing the Work Related Clothing Allowance and the Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/516-csea-2003-and-2004-work-related-clothing-allowances-bargaining-units-03CUNY Bulletin No. CU-289
… of Agreement (MOA) between the City University of New York (CUNY) and NYSNA which calls for retroactive General …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-289-retroactive-cuny-salary-and-other-increases-employeesState Agencies Bulletin No. 1143
… Purpose To inform agencies of new earnings codes and procedures for processing the 2012-2013 CSEA Deficit Reduction Plan. … and pay period end date for each pay type. New Earnings Codes OSC has created new earnings codes to process the CSEA … To inform agencies of new earnings codes and procedures for processing the 20122013 CSEA Deficit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1143-2012-2013-deficit-reduction-plan-employees-represented-civil-serviceState Agencies Bulletin No. 1142
… an eligible bargaining unit as defined above on the last day of the above pay period. Employee has an Employee Status … of Active, Leave with Pay or Leave of Absence on the last day of the above pay period. Employee was not in an … up as follows: Earnings Code: D4P Effective Date: First day the employee is in an eligible bargaining unit with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1142-2012-2013-deficit-reduction-plan-employees-represented-public-employeesState Agencies Bulletin No. 1135
… Purpose To inform agencies of new earnings codes and procedures for processing the … within the purview of the agreement between the State of New York and the Police Benevolent Association of New York State, Inc. Effective Date(s) The 2011-2012 APSU … To inform agencies of new earnings codes and procedures for processing the 20112012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1135-2011-2012-deficit-reduction-plan-employees-agency-police-services-unitState Agencies Bulletin No. 1131
… Holiday Day/Date Availability Lincoln's Birthday Sunday, February 12, 2012 Unavailable Presidents’ Day Monday, … November 6, 2012 7:00 a.m. - 6:00 p.m. Veteran’s Day Sunday, November 11, 2012 Unavailable Veterans’ Day …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1131-availability-payroll-applications-payserv-ps-query-control-dState Agencies Bulletin No. 741
… request action. EmplID is incorrect. On the Personal Data panel of the employee’s record, the agency must click on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedure