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College of Staten Island - Examination of Fast Track MK LLC
… if the College conducted an appropriate procurement for the goods provided by Fast Track and submitted an appropriate claim for payment to our Office for those goods. Background The College procured brackets, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcState Agencies Bulletin No. 238
… Purpose To explain OSC and agency procedures when filled positions are abolished or … (employee is on a leave of absence without pay). OSC and Agency Procedures OSC will use the attached … Report will be mailed to agencies with the Auditor and Salary Determination Correction Reports. In the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/238-abolished-and-inactivated-nystep-positionsTown of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… Board’s oversight of the District’s financial operations for the period January 1, 2015 through September 30, 2016. … of Commissioners. The District’s budgeted appropriations for 2016 were approximately $373,000. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40XIII.1 Employee Expense Reimbursement Overview – XIII. Employee Expense Reimbursement
… will be reimbursed through the Travel and Expense module in the Statewide Financial System (SFS). Employee expenses … of Employee Relations (GOER) through a single pay voucher in the Accounts Payable module of the SFS. Refer to the … Units are required to follow the policies outlined in this chapter. When travel questions arise, the traveler …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii1-employee-expense-reimbursement-overviewVillage of Rhinebeck – Water Fees (2013M-311)
… were inadequately segregated, unpaid water bills were not accurately re-levied, water bills were not prepared in accordance with the Village’s local law, and the Board did not approve all customer account adjustments the Clerk made …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Copiague Fire District – Cash Disbursements (2019M-225)
… and cash disbursements were adequately supported and for legitimate District purposes. Key Findings The Board did … paid without an invoice attached to the claims. The checks for 39 payments totaling $141,904 were deposited between one … to those authorized by law and ensure they are presented for audit at the next regular Board meeting. Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225State Comptroller DiNapoli Releases Municipal Audits
… were unaware that employees were accessing websites for nonbusiness purposes because they did not routinely … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Introduction – Improving the Effectiveness of Your Claims Auditing Process
… cannot afford to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … audit and approval of claims. Claims were approved for payment despite not being sufficiently supported. Not all …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionDiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… New York State Comptroller Thomas P. DiNapoli and the New … announced the sentencing of Bonnie S. Robertson, 63, of Pleasant Valley for stealing nearly $42,000 of her deceased …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemChenango Valley Central School District – Budget Review (B4-13-11)
… tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Rockville Centre Union Free School District - School District Website (S9-19-28)
… did not post: The final annual budget and all external CAPs to the website. Budget-to-actual results, all original … the District website: Final annual budget and all external CAPs. Should enhance transparency by: Posting …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Rome City School District – Multiyear Planning (2021M-144)
… to develop the plans, additional information and analysis is needed. For example, officials: Reviewed historical trends … deficits in future fiscal years or assess the impact of the operating deficits on fund balance and reserves. … operational expenses, resulting in a projected budget gap of about $3 million in 2025-26. A comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… - pdf ] Audit Objective Determine whether the County of Otsego Industrial Development Agency (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards). Key Findings … COIDA did not adequately plan for the 2017 acquisition of the Rail Yards. The property was acquired based on a $6 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaTown of Schuyler – Financial Management (2014M-182)
… to evaluate the Town’s financial management for the period January 1 through December 31, 2013. Background The Town of … to govern the level of fund balance to be maintained. As a result, the Town has accumulated excessive fund balance in …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182SUNY Bulletin No. SU-356
… Purpose: The purpose of this bulletin is to notify agencies of a business process change in the … 403(b) Savings Plan are affected. Background: In an effort to streamline the process of starting, stopping, and changing … process with SUNY’s Multi-Vendor Coordinator (MVC) to submit all starts, stops, and contribution changes via …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planTown of Rutland – Water and Sewer Charges (2025M-30)
… water and sewer charges. We identified a total of $8,823 in billing errors that resulted in $4,634 in overcharges to customer accounts and $4,189 in …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30State Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … providers each year rather than issue a formal request for proposal because the providers have a long history with … balance in the unemployment insurance reserve could pay for unemployment insurance costs for more than 27 years. In …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsOpinion 99-8
… §10(1)(ii)(a)(9-a); PUBLIC OFFICERS LAW, §106(3): A town is authorized to adopt a local law that establishes a flat … of Information Law, for copies of the minutes. This is in response to your inquiry concerning the authority for … Article 6; hereinafter "FOIL"). You ask whether the town is authorized to establish a procedure pursuant to which the …
https://www.osc.ny.gov/legal-opinions/opinion-99-8State Comptroller DiNapoli Releases School Audits
… process. North Syracuse Central School District – Payroll Access and Certification (Onondaga County) The … user access and transaction rights on the computerized payroll system based on job responsibilities, which … the segregation of duties and could permit improper payroll changes. Six individuals had access to functions in …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsGlossary
… Property”). Account A record of financial transactions for individuals, such as with banks, brokerages, utility … must group the individual items into one aggregate amount for each property type. Audit An examination and verification … to the NYS Office of Unclaimed Funds requesting payment for monies being held by the New York State Comptroller. …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossary