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Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… authorized non-payroll disbursements. Key Findings Based on our sample of $1.1 million in claims and disbursements … funds. In August 2023, the Assistant Clerk was arrested on the charges of grand larceny in the third degree and … generally agreed with our findings and indicated they have initiated, or plan to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Village of Islandia – Overtime (2023M-121)
… Marshal did not provide any documentation he claimed to have in support of his overtime pay. The Building Inspector … and Village officials did not monitor overtime and relied on the Fire Marshal and Building Inspector to only work … certain findings and recommendations, they indicated they have initiated or would initiate corrective action. Appendix …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… of Audit The objectives of our audit were to review the District’s financial management and examine the District’s … and supporting documentation of separation payments for the period July 1, 2012 through April 12, 2016. Background The West Irondequoit Central School District is located in the Town of Irondequoit, Monroe …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andState Agencies Bulletin No. 2050
… NYSPO users will be required to establish and use MFA at login. New and existing users will not be able to access …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineTown of Owego – Shared Services Facility Capital Project (2022M-42)
… of Owego (Town) Board (Board) properly planned, authorized and monitored the shared services facility capital project … a thorough understanding of the Project’s overall scope and cost prior to the Project’s authorization, the Project is … finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Village of North Haven – Collections (2024M-99)
… and 69 collections totaling $57,426 were not recorded on a timely basis, increasing the risk for errors or … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Yates County – Court and Trust Funds (2025-C&T-1)
… did not include an action ordering the deposit of $6,867 with the Treasurer during 2017. Key Recommendations The … perform an annual reconciliation of court and trust funds with the County Clerk’s and Surrogate’s Court’s records. The …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Unified Court System Bulletin No. UCS-243
… employee’s record will not be updated. Position and Job do not match – if the Position Number equals the NYS Position … available for agency review after the automatic increases have been processed. All reports are sorted by Department ID, … earnings reported in a single entry based on the salary in effect on the Earnings End Date. For employees who had a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-243-april-2016-and-april-2017-salary-increases-salary-admin-planDivision of Housing and Community Renewal Bulletin No. DH-131
… and the Approved Salary Rate field . Position and Job do not match – if the Position Number equals the NYS … available for agency review after the automatic increases have been processed. All reports will be sorted by … earnings reported in a single entry based on the salary in effect on the Earnings End Date. For employees who had a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-131-april-2023-and-april-2024-district-council-37-dc-37State Agencies Bulletin No. 1837.3
… Bulletin 1837. 2 . Purpose The purpose of this bulletin is to provide agencies with payroll processing instructions related to the COVID-19 health crisis and to introduce new Action Reason Codes to place an employee on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… auditors discovered that projects were understaffed on four of the sample projects, with contractors’ scheduled … of workers to finish the project in a timely manner; and do not have the necessary quality control personnel as required by a …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysDiNapoli Finds Schools Falling Short on Emergency Planning
… incidents. My auditors looked at a sample of big and small schools in urban, suburban and rural settings. We found … Department to re-engage the NYS Safe Schools Task Force to make sure our children and school personnel are safe. …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningDiNapoli Says State Opioid Treatment Programs Need Better Coordination
… unnecessary or dangerous opioid prescriptions outside of their treatment programs, according to an audit issued by … care with health care providers. This audit is part of a broader initiative by the State Comptroller's office to … at opioid use across New York state. Auditors, in a series of reports, will be looking to identify at-risk …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordinationDiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… manage or enforce the county’s contract with Tindale Inc. for the operation of the county’s three golf courses, … oversee this contract has cost county taxpayers a bundle and left the courses in poor repair,”DiNapoli said. “Had … but was amended to require Tindale to contribute $300,000 for a substantial clubhouse project at one course, and to …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… Board (Board), the Division works with cemetery officials on a wide range of issues, including the sale of lots, … the State seeks to ensure that not-for-profit cemeteries do not become a burden on their local community. The Division … appeared well maintained, but 38 (54 percent) did not have all the proper information posted for visitors, as …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … auditor was unaware of the district’s informal policy for securing price quotes for purchases under the competitive bidding thresholds. …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Controls Over CUNY Fully Integrated Resources and Services Tool
… Purpose To determine whether the City University of New York (CUNY) adequately controls access to the CUNY Fully … systems with an integrated and flexible state-of-the-art solution. During its early phases, CUNYfirst implementation …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolOpinion 95-11
… on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Compensation (applicability of General … "permanent", "temporary" and "provisional" are not defined for purposes of General Municipal Law. However, the Civil … appointments to a position may be made when the need for such service is important and urgent, and, generally, a …
https://www.osc.ny.gov/legal-opinions/opinion-95-11DiNapoli: State Financial Condition Improving
… condition continues to improve and the state has built on its reserves, but the 2015-16 Enacted State Budget contains broad statutory authority on some spending, according to an analysis released today by … positive side, a timely budget was enacted and reserves have been strengthened. Areas of concern include the adequacy …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingClaims for Deceased Owners and Estates
… What You Should Know To claim lost money belonging to a deceased owner, you need to provide: … until we have reviewed your claim. All items that appear online are at least $20 or one share of stock. How to Prove … Title Letters Less than $50,000 of personal property, no real property. Voluntary Administrator Certificate of …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estates