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SUNY Bulletin No. SU-334
… provide agency instructions for processing the Recruitment and Retention Payments. Affected Employees Employees in the … Student Employees Union, provides for recruitment and retention payments. Each doctoral degree granting campus … is allocated a portion of the Doctoral Program Recruitment and Retention Enhancement Fund based on the number of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-334-suny-recruitment-and-retention-payments-gsnu-employeesLyons Central School District – Payroll 2022M-71
… paid accurately. As a result: Two employees were paid rates inconsistent with Board authorized rates or collective bargaining agreements (CBAs), resulting …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Irvington Union Free School District – Fixed Assets (2022M-89)
… of without Board authorization. The assets included kitchen appliances, exercise equipment and a floor cleaning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Little Flower Union Free School District – Fixed Assets (2022M-78)
… are lost and unaccounted for. These assets include nine desktop and 17 laptop computers. The fixed asset policy was … findings in our report. Appendix B includes our comments on issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Village of Hancock – Insurance Withholdings (2022M-108)
… whether the Village of Hancock (Village) officials ensured insurance premium contributions were accurately calculated … Key Findings Village officials did not ensure that insurance premium contributions were accurately calculated and collected. Employee insurance contributions were not calculated correctly and the …
https://www.osc.ny.gov/local-government/audits/village/2022/10/28/village-hancock-insurance-withholdings-2022m-108State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Merrick Union Free School … District – Financial Management (Nassau County) The board and district officials did not properly manage fund balance and reserves. Although the board and district officials …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsXI-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 … a preferred source, centralized contract, or discretionary purchase, the requisitioner should select the Use Procurement … address on the requisition carries over to the purchase order. If there is more than one ordering address maintained …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesState Comptroller DiNapoli Releases Municipal & School Audits
… financial and capital plans. Their budgeting practice of consistently appropriating $1.4 million in fund balance … over three fiscal years is, in effect, a reservation of fund balance that is not allowed by statute and a circumvention of the 4% surplus fund statutory limit. As a result, district …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… $5.6 million which may impair the district’s ability to continue to provide fire protection and emergency services. The board … approximately $171,000 were approved by department heads after the claims were paid, five paid claims ($6,800) were …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… seven employees’ separation payments were overpaid by a total of $3,770 and three other employees’ separation payments were underpaid a total of $157. Lindenhurst Union Free School District – … did not follow county policies. Although prior approval is required by the county’s purchase card policy, 238 online …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Northeastern Clinton Central School District – Transportation State Aid (Clinton County) District officials did not accurately apply for all … students classified as homeless. Town of Summit – Town Clerk (Schoharie County) Although fees were properly …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… on time. However, they were not adequately supported or recorded. This increased risk that collections are not properly recorded or could be lost, stolen or misappropriated without detection. For example, the amount …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Saugerties – Claims Auditing (2024M-144)
… deliberate audit of any claims before payment or authorize all credit card purchases. As a result: 15 purchases …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Town of Alden – Town Clerk/Tax Collector (2024M-106)
… report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly recorded, … a school district or refunded to taxpayers. Most of the unremitted funds or $84,757 should have been returned … taxpayers who overpaid their taxes; only a limited number of taxpayers received their refund since 2021. Retaining the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106State Comptroller DiNapoli Releases Municipal & School Audits
… also did not develop a written vehicle and equipment replacement plan, and three board members did not know when these items needed to be replaced or their estimated replacement costs. Although the district had a capital … the board chair’s original estimated vehicle and equipment replacement needs indicated the district would need $2.7 …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… Determine whether Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services (BOCES) officials … purchasing agent was unfamiliar with the requirements of, and did not comply with, BOCES’ capital asset policies … approximately $133,000 and identified one or more pieces of required information was incorrect or missing from BOCES’ …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalCheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… School District (District) claims were properly audited and approved prior to payment. Key Findings Claims totaling … percent of the claims processed) were not properly audited and approved prior to payment. As a result, there was an … that improper or unsupported payments could have been made and may not have been detected and corrected. Specifically: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76State Comptroller DiNapoli Releases Municipal & School Audits
… for open personnel positions, which may not be prudent, as it leaves personnel services appropriations with insufficient … for personnel services are likely underestimated by as much as $3.7 million. In addition, budgeted funding for … underestimated by at least $982,269. The proposed budget does not include a contingency appropriation in the general …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… by an act of the state Legislature for the city to issue debt to liquidate the deficits. Village of North Haven …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0