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State Comptroller DiNapoli Releases Municipal & School Audits
… the following local government audits were issued. Town of Lake Luzerne – Procurement (Warren County) The board did not enforce the provisions of the town’s procurement policy, and as a result, town … procuring goods and services totaling $561,829, or 48%, of the purchases reviewed. Because officials did not always …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 726
… Purpose To provide agencies with information and procedures regarding … Non-Statutory employees represented by CSEA who moved to graded positions since April 1, 2003 or will move in the future Background Pursuant to Chapter 103 of the Laws of 2005 which amends Civil Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/726-implementation-new-method-calculating-salaries-employees-upon-movementCUNY Bulletin No. CU-329
… inform agencies of the procedures to process nonresident alien scholarships in PayServ. Affected Employees CUNY nonresident alien students who receive scholarships Background A … informs agencies of the procedures to process nonresident alien scholarships in PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-329-payment-and-reporting-cuny-nonresident-alien-scholarshipsState Agencies Bulletin No. 1975
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the December 2021 minimum wage increases for hourly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1975-december-2021-increase-minimum-wageX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… AND POLICIES All vendors providing goods/materials or services to New York State must be registered in the Statewide Vendor File. This Subsection provides the … Address What is the vendor providing? Goods/Materials, Services, or Both Is the vendor required to have a US TIN? …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationPayroll Improvement Project Bulletin No. PIP-015
… Purpose The purpose of this bulletin is to inform agencies of changes to the direct deposit business process in PayServ … Deposit Record Changes Requiring Modifications to Employee Elections for additional information. The AC 2772 has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-015-direct-deposit-updated-business-process-and-ac-2772Opinion 2003-7
… or statutory amendments that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and … costs and feasibility studies) TOWN LAW §277(4): Moneys, in lieu of land for park, playground and other recreational …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Child Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… of the state’s census tracts were child care deserts in 2023, with at least three children under the age of five per … in the rest of the state. Providers cite relatively low pay as a significant hurdle to attracting and retaining … of losses in capacity. Capacity began to grow again in 2022 and by 2024 exceeded 2019 levels by 2.7%. At the …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsManagement of the Student-School Matching Algorithm
… Public Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching … admissions processes at NYCPS, which includes management of the algorithm. The algorithm uses preferences to match … Public Schools NYCPS adequately managed selected aspects of the admissions process and the studentschool matching …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmSUNY Bulletin No. SU-312
… OSC Actions Automatic Restoration of Contract Pay After payroll has been processed for Pay Period 11L, OSC will … semesters for employees who, as of 08/19/2021, have: A Payroll Status of Active, Leave With Pay, or Leave of … row. Automatic Restoration of Additional Pay Once payroll is processed for Pay Period 11L, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-312-2021-restoration-contract-pay-and-additional-pay-suny-21pVillage of Ossining – Parking Ticket Collections (2017M-259)
… Village of Ossining Parking Ticket Collections 2017M259 …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Lake Placid Central School District – Transportation State Aid (2023M-95)
… Central School District (District) officials applied for all applicable transportation State aid for new bus acquisitions. Key Findings District officials did not apply for all applicable transportation State aid for new bus …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… processes for monitoring projects. Recapture provisions do not include specific requirements for recourse and plans … implementation or potential penalties for projects that do not meet their goals. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… complete or accurate to ensure that assets were accounted for and protected from loss, theft, misuse and obsolescence. We selected 94 capital assets purchased for $247,918 and identified one or more exceptions for 49 capital assets purchased for $115,351 (two capital …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103City of Newburgh – Budget Review (B6-15-24)
… the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61524 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… and other relevant information. Village officials do not have written procedures for reconciling the water …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityState Agencies Bulletin No. 1946
… of the agency address to be displayed on Employee Form W-2 for Tax Year 2021. Effective Dates This bulletin is effective … Actions Agencies must verify the agency return address for all Department ID(s) associated with their agency as … submit corrections prior to November 19, 2021 . Requests for a gency name and address corrections may be directed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxProblem Gambling Treatment Program (Follow-Up)
… Objective To assess the extent of implementation of the two … problem gambling services; developing and ensuring access to prevention, treatment, and recovery services; developing … Our initial audit report, issued February 5, 2019, sought to determine whether OASAS had sufficient treatment programs …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followTown of Eastchester – Parking Ticket Collections (2012M-246)
… for parking violations. Key Findings The Court’s parking ticket collection rate exceeded 85 percent during fiscal … August 28, 2012, they still remained on the unpaid parking ticket record. Town officials stated that parking ticket revenue is not included in the budget as a revenue …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Purpose of Audit The purpose of our audit was to assess internal controls over … located in Washington County and is governed by the Board of Education which comprises five elected members. The … The student treasurers’ records were lacking one or more of the following items: profit and loss statements, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroom