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Irvington Union Free School District – Fixed Assets (2022M-89)

… television and television studio equipment. 65 assets had missing, or inaccurate information recorded in the fixed …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89

MetroPlus Health Plan: COVID-19 Enrollment Trends

… MetroPlus Health Plan is a prepaid health services plan and a wholly owned subsidiary of NYC Health + Hospitals (H+H). MetroPlus contracts with H+H and other providers to offer managed care health care … such as Medicaid, Essential Plan, Child Health Plus (CHP) and Medicare Advantage plans, plans for eligible New York …

https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trends

Little Flower Union Free School District – Fixed Assets (2022M-78)

… followed, and there were no procedures to ensure asset tags were affixed to assets. Key Recommendations Establish …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78

Bradford Central School District – Online Banking (2022M-102)

… – pdf] Audit Objective Determine whether the Bradford Central School District (District) officials ensured online … Determine whether the Bradford Central School District District officials ensured online …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102

XI-A.2 Purchase Requisitions – XI-A. Purchasing

… with a Contract Type Requisition, Initiate a request to purchase goods or services from a Preferred Source vendor or … Requisition, or Initiate purchases via the open market for discretionary purchases with a General Type Requisition. … serves as the funding reservation to pre-encumber funds and reduce the agency’s available budget balance. All …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policies

Loan Payroll Deductions – Enhanced Reporting

… your employees: Sign in to Retirement Online . From your Account Homepage, click the “Access Reporting Dashboard” button. …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductions

Town of Adams – Justice Court Operations (2020M-163)

… complete report - pdf ] Audit Objective Determine whether the Town of Adams (Town) Justice Court (Court) funds were … and reported during our audit period. However: None of the Justices prepared monthly accountabilities or bank … account exceeded known liabilities by a total of $1,104. The Board’s annual audit of the Justices’ books and records …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/02/26/town-adams-justice-court-operations-2020m-163

Town of Hancock – Justice Court Operations (2021M-6)

… the Town of Hancock (Town) Justice Court (Court) fines and fees were properly accounted for. Key Finding Fines and fees we tested were properly recorded and deposited intact and in a timely manner. However, monthly … whether the Town of Hancock Town Justice Court Court fines and fees were properly accounted for …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/05/21/town-hancock-justice-court-operations-2021m-6

Andes Joint Fire District – Financial Activities (2020M-158)

… [ read complete report - pdf ] Audit Objective Determine whether the Andes … Comply with New York State Town Law (Town Law) Section 176. Thirty debit card purchases totaling $4,680 were not …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/12/andes-joint-fire-district-financial-activities-2020m-158

SUNY Bulletin No. SU-334

… Actions Prior to processing, agencies must complete a roster identifying employees who will receive a recruitment … and must include the earnings code and payment amount. The roster must be forwarded to SUNY System Administration. A copy of this roster will be provided to OSC in an Excel format. To pay the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-334-suny-recruitment-and-retention-payments-gsnu-employees

XVI.3.A Financial Statements – XVI. Financial Reporting

… have different objectives and use the financial statements for different purposes. Some examples of these users include … the financial statements some knowledge of governmental accounting and financial reporting is necessary. The minimum … is required supplementary information, should focus on the State and include a brief discussion of the basic financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statements

Veterans Day Message from State Comptroller DiNapoli

… On Tuesday, we honor the men and women who have bravely served in our country’s Armed Forces. With crises and conflicts continuing around the world, this Veterans Day … have made on our behalf, putting their lives on the line and leaving family and loved ones behind to protect our …

https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoli

Highland Falls-Fort Montgomery Central School District – Network User Accounts (2021M-145)

… network user accounts, including 22 non-student accounts, 16 generic accounts, and 10 student accounts, were unneeded …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/10/highland-falls-fort-montgomery-central-school-district-network-user

Marlboro Central School District – Information Technology (2021M-33)

… of shared network user accounts. District officials agreed with our recommendations and indicated they are taking …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33

Chenango Forks Central School District – Nonresident Tuition (2020M-69)

… all applicable exceptions. District officials agreed with our recommendations and indicated they would or had …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69

SUNY Bulletin No. SU-294

… Affected Employees Employees in the State University Graduate Student Negotiating Unit (GSNU) – BU28 who meet the … granting campus is allocated a portion of the Doctoral Program Recruitment and Retention Enhancement Fund based on … code and payment amount. The roster must be forwarded to SUNY System Administration. A copy of this roster will be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-294-suny-recruitment-and-retention-payments-gsnu-employees

State Comptroller DiNapoli Releases Municipal & School Audits

… board treasurer as required by school policy Scarborough Fire District – Board Oversight (Westchester County) The … was also 244 days late as of Oct. 31, 2025. Arkport Joint Fire District – Treasurer’s Records and Reports (Steuben County) The current and former treasurers did not record and report district receipts and disbursements …

https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-audits-1

Sullivan West Central School District - Retiree Health Insurance (2019M-196)

… District officials and personnel ensured that health insurance contributions from eligible retirees were properly … sufficient oversight to ensure that retirees’ health insurance contributions were properly billed, collected and … to billing, collecting and depositing retirees’ health insurance contributions. Ensure that sufficient documentation …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/sullivan-west-central-school-district-retiree-health-insurance-2019m-196