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Compliance With the Clery Act (Follow-Up)
… public make informed decisions when choosing a college for educational or employment purposes. Our initial audit report, … We made two recommendations to the State University of New York (SUNY) to develop strategies to enhance compliance with … Related Audit/Report of Interest State University of New York: Compliance With the Cleary Act ( 2013-S-70 ) …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followFairview Fire District – Financial Operations (2024M-138)
… Key Findings The Board and District officials did not properly manage and oversee the District’s financial … the information used by the Board and District officials to make financial decisions was accurate and complete. We also determined that taxpayers had limited access to financial information to help ensure they could make …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/fairview-fire-district-financial-operations-2024m-138State Agencies Bulletin No. 1310
To inform agencies of OSCs automatic processing of the April 2014 PEF LLS payment and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1310-april-2014-public-employees-federation-pef-longevity-lump-sum-llsDiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… used to price, weigh or measure goods at grocery stores, gas stations and other retail locations to make sure that … said today. “When consumers shop for groceries or buy gas or even mulch, they expect the retailers to be fair and … called on to inspect everything from commercial scales and gas pumps to packaged items at grocery stores. They are …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersCalculating the Maximum Amount Eligible for Amortization or the Graded Payment – Contribution Stabilization Program
… How the NYSLRS actuary calculates an employers maximum …
https://www.osc.ny.gov/retirement/employers/csp/calculating-maximum-amount-eligible-amortization-or-graded-paymentApalachin Fire District – Oversight of Financial Operations (2013M-25)
… and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners consists of … investment, and code of ethics policies, as required by statute. The Board also has ensured that procedures … each claim for payment and indicates their approval by affixing their signatures to the claims, and the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25East Bloomfield Fire District – Financial Operations (2017M-154)
… for the period January 1, 2015 through February 23, 2017. Background The East Bloomfield Fire District is a … Commissioners. General fund budgeted appropriations for 2017 total $354,594. Key Findings The purchasing agent does …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Sodus Central School District – Financial Management (2016M-392)
… The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392West Islip Union Free School District – Payroll (2016M-78)
… The West Islip Union Free School District is located in the Town of Islip in Suffolk County. The District, which operates seven schools with approximately 4,600 students, is governed by an elected seven-member Board of Education. Total payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Henry Johnson Charter School – Financial Operations (2014M-214)
… of our audit was to evaluate the School’s compact contract with a not-for-profit Foundation for the period July 1, 2012 … at the School. Key Recommendations Ensure that contracts with the Foundation are signed prior to the start of the … of the services to be rendered. Ensure that contracts with the Foundation have reasonable fee structures based on …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214Elmira City School District – Financial Condition (2014M-348)
… Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. The District, which is governed by an elected nine-member Board of Education, operates 11 … intent for establishing each reserve fund and the manner in which each reserve will be funded, used and maintained. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… of July 1, 2012 through August 30, 2013. Background The East Quogue Union Free School District, which is governed by … East Quogue Union Free School District Selected Payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andTown of North East – Internal Controls Over Information Technology (2013M-31)
… year was approximately $1 million. Key Findings The Board does not have a written agreement with one of the Town’s IT … and employees on the existence of the policy. The Town does not have a disaster recovery plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Johnstown Public Library – Cash Receipts (2014M-304)
… which serves approximately 17,050 residents in the City and surrounding area. The Library, part of the Mohawk Valley … Cash collections are stored in an unlocked cabinet and various collections were not deposited in a timely manner. The Budget and Finance Committee does not review or audit monthly cash …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304Middle Country Public Library – Treasurer (2015M-291)
… July 1, 2014 through June 30, 2015. Background The Middle Country Public Library is located in the Town of Brookhaven … Middle Country Public Library Treasurer 2015M291 …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Mid-Hudson Library System – Procurement (2016M-261)
… in Dutchess County, which serves 66 regional libraries in Columbia, Dutchess, Greene, Putnam and Ulster counties. The …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261State Agencies Bulletin No. 285
To explain the procedure for the annual review of employees who claim to be exempt from Federal and State withholding
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/285-claiming-exemption-withholding-taxOpinion 88-4
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … trainees) SOCIAL SERVICES LAW, §371; STATE CONSTITUTION, ART VIII, §1: A county may determine that appropriate … eligible for State reimbursement (see Social Services Law, art 5, title 2). February 3, 1988 Suzanne M. Zanella, County …
https://www.osc.ny.gov/legal-opinions/opinion-88-4Comptroller DiNapoli: Schools Must Do More to Limit Access to Sensitive Student Databases
… agreed with the audit, but some provided clarification on their policies and identified improvements they have …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-schools-must-do-more-limit-access-sensitive-student-databasesDiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… out of a total of $10 million. Many of the victims are senior citizens who trusted the defendants with their … out of their hard-earned savings, enriching themselves and living lavish lifestyles. Like most fraudsters, they thought … County DA's Financial Crimes Bureau at (516) 571-2149. Senior Assistant District Attorney Betty Rodriguez of DA …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigation