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State Comptroller DiNapoli Releases School District Audits
… Non-emergency overtime was also not generally preapproved in writing. In addition, officials did not maintain documentation to … accounts to prevent unauthorized use, access and/or loss. In addition to sensitive information technology (IT) control …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… audit found NYSOFA fell short on delivering those funds when more senior citizens likely needed them. Of the … documentation to support the allocation of Unmet Need funds among the AAAs and promote transparency; Periodically …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsOversight of Select High-Technology Projects
… covered the period January 1, 2013 through April 30, 2019. About the Program ESD is the chief agency responsible for the …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsState Agencies Bulletin No. 1875
State Agencies Bulletin No 1875
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1875-2020-uniform-maintenance-allowance-employees-division-military-andAbout Filing the Resolution – Reporting Elected and Appointed Officials
… to Top … Elected and Appointed Officials Get answers about Regulation 3154 from the New York Codes Rules and …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-filing-resolutionOpinion 88-72
… or statutory amendments that bear on the issues discussed in the opinion. SEWER DISTRICTS -- Establishment (of town … a town sewer district within the county district. This is in reply to your inquiry regarding the formation of a town … a town sewer district that would connect with facilities in a nearby city. You ask whether it is permissible for the …
https://www.osc.ny.gov/legal-opinions/opinion-88-72State Agencies Bulletin No. 2229
… Pay Mid-Hudson. Affected Employees: Seasonal employees in Administrative Services Unit (BU02), Operational Services … Scientific, and Technical Services Unit (BU05) and in a seasonal position designated Management Confidential … effective for payments processed with an effective date in Fiscal Year 2024-2025. Eligibility Criteria: Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2229-fiscal-year-2024-2025-increase-seasonal-location-pay-and-seasonalDepartment of Transportation Bulletin No. DOT-45
… Questions regarding taxes may be directed to the Tax and Compliance mailbox. … The purpose of this bulletin is to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-45-fiscal-year-2024-2025-shift-lump-sum-payment-winter-maintenanceState Comptroller DiNapoli Releases Municipal & School Audits
… and deposited rental fees, issued refunds and disbursed funds for rental hall purchases and operating expenses. He … the timeframes established by state law. As a result, funds were not provided to finance town and county operations …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsSecurity Delivery Instructions
… via ACATS, alternate electronic methods such as DTC Free Delivery, DRS or DWAC may be authorized by OUF and/or …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsChamplain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… operate youth development programs for children residing in these municipalities. The governing boards of the three … day-to-day program administration. Program expenditures in 2015 were approximately $29,500. Key Findings Current … establishing the Program. Nonresident swim program fees in 2015 were not remitted to the bookkeeper for deposit, and …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Wayne County – Financial Management (2012M-249)
… to August 31, 2012. Background Wayne County is located in Central New York, covers approximately 600 square miles, … $10 million as of December 31, 2011, with no plans in place for the use of these balances. Key Recommendations … use and reduce the unexpended surplus fund balance in the general fund. Adopt policies and establish procedures …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Wellsville Central School District – Financial Management (2017M-159)
… the 2016-17 fiscal year totaled approximately $29 million. Key Findings Although the Board appropriated fund balance … from the retirement contribution reserve as budgeted. Key Recommendations Ensure that budgets include realistic …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… fund budget totaled $49,050 for the 2013 fiscal year. Key Findings The Board generally does not provide adequate … not adopt an annual budget in accordance with Town Law. Key Recommendations Adopt procurement and code of ethics …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mComptroller DiNapoli Releases Municipal Audits
… audits of the Allegany Engine Company , Columbia County and the Town of Tuxedo . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Tax Cap Nears Two Percent for 2018
… tax levy increases to the lesser of the rate of inflation or 2 percent with some exceptions, including a provision that …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Town of Owego – Shared Services Facility Capital Project (2022M-42)
… 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-42Town of Shandaken – Payroll (2013M-201)
… salaries and hourly wage rates to ensure that they match Board-approved amounts, before pay checks are …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… The Town of Hempstead Sanitary District No. 1 is located in the Town of Hempstead, Nassau County. The District, which … do so. The Treasurer did not prepare bank reconciliations in a timely manner. The Treasurer did not file 2012-14 annual … with OSC, and 2012-13 financial records were not audited in a timely manner. Key Recommendations Enforce the CBA’s …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Village of Islandia – Overtime (2023M-121)
… in overtime that was not properly approved or supported by the employees’ timecards. During the audit period: …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121