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West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… and supporting documentation of separation payments for the period July 1, 2012 through April 12, 2016. … The West Irondequoit Central School District is located in the Town of Irondequoit, Monroe County. The District, … Board of Education. The District’s reported expenditures for the 2015-16 fiscal year totaled approximately $68.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andCentral Islip Union Free School District – Financial Management (2013M-380)
… estimates for revenues and expenditures based on all information available at the time the budget is developed. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Town of Shandaken – Payroll (2013M-201)
… 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population of about 3,100. The … $5,538 that she was not authorized to receive and paid her husband, a Highway Department employee, $1,800 that he was … contribution rates were miscalculated, resulting in employees paying incorrect amounts for their healthcare …
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 … resolutions or maintain accurate leave records and, as a result, paid nine employees for unused sick and vacation … do so. The Treasurer did not prepare bank reconciliations in a timely manner. The Treasurer did not file 2012-14 annual …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… overnight assignments away from their official station for at least 30 percent of the work year. In addition, Business Units may advance funds to an employee for a specific travel event. Process and Document … timely submission of Expense Reports, and procedures for ensuring an employee does not leave the Business Unit’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceState Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… Thomas P. DiNapoli issued the following statement today regarding the approval of the settlement of the derivative lawsuit the New York State Common Retirement Fund (Fund) and … Under settlement approved today by the Delaware Chancery Court, Boeing will adopt enhanced safety and oversight …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… moneys are to be used in accordance with rules prescribed by the Comptroller which include, but are not limited to: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewVillage of Washingtonville – Financial Condition (2013M-346)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition … update the plans to ensure that its decisions are based on the most accurate and up-to-date financial information. … …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346State Agencies Bulletin No. 145
… and displayed by the system. The adjustment will show in the employee's Time Entry record with the Earn Code "RCN". … Date will be the Contract End Date. If the employee was in more than one department during the contract period being adjusted, the adjustment will show in the employee's Time Entry record for the department the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/145-new-earnings-code-rcn-retroactive-contract-pay-adjustmentVillage of Liberty – Financial Condition (2013M-109)
… The Village of Liberty is located in Sullivan County and has a population of 4,392. The Village is governed by an … and capital assets. Key Recommendations Ensure that her records are accurate for the Board to use as a sound … for use. Make the necessary adjustments to the levy each year, within the real property tax cap limit, to offset the …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Clifton … , Middle Country Public Library and Otsego County . “In today’s fiscal climate, budget transparency and … $909,000. … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Clifton …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… time worked or to submit leave requests for taking time off, and the Council did not approve all leave drawdown … not track their time worked or charge leave accruals when off, and sold excess hours totaling $5,800 and $4,900, …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161State Comptroller DiNapoli Releases School District Audits
… County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to … support the students' eligibility to receive textbooks. In addition, the district did not have systems in place to account for textbooks purchased for and loaned to …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Big Flats – Financial Management (2013M-170)
… January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population … to accumulate money for a future purpose. … Town of Big Flats Financial Management 2013M170 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… totaling $19,179. Document whether claims were audited prior to funds being disbursed. Monitor telephone and … In August 2023, the Assistant Clerk was arrested on the charges of grand larceny in the third degree and corrupting … and supporting documentation and transmit an order to pay claims. Ensure that claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134State Agencies Bulletin No. 2050
… multifactor authentication (MFA) functionality for New York State Payroll Online (NYSPO). Affected Employees … to NYSPO. Agencies may direct staff to instructions for setting up MFA in NYSPO. The instructions are included in … who may have questions or require assistance in using MFA for NYSPO. Questions Questions regarding this bulletin may be …
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)
… report - pdf] Audit Objective Determine whether the Town of Owego (Town) Board (Board) properly planned, authorized … Because the Board did not have a thorough understanding of the Project’s overall scope and cost prior to the … findings in our report. Appendix B includes our comments on issues Town officials raised in their response. … …
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 misappropriations. In addition, officials did … segregate the duties of, or review the work performed for, collecting, recording and depositing of collections. …
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)
… established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through December 31, 2024. … and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made pursuant to court orders …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Opinion 89-35
… of powers of town supervisor) MUNICIPAL FUNDS -- Deposits and Investments (authority to make temporary investments) … TOWN LAW, §§20(3)(b), 29, 34, 124, 125; MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), 10(1)(ii)(d)(3), 23(2)(f); … the town may accomplish such a transfer pursuant to its home rule powers. Municipal Home Rule Law, §10(1)(ii)(a)(1) …
https://www.osc.ny.gov/legal-opinions/opinion-89-35