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State Comptroller DiNapoli Releases Municipal & School Audits
… Board of Cooperative Educational Services (BOCES) – State Aid Although officials properly claimed state aid totaling … (LOSAP) (Dutchess County) The board did not effectively monitor all aspects of the district’s LOSAP. Specifically, … outlets. District officials did not report any laboratory test results for the testing cycle to their local health …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… 23 percent energy reduction until well after the April 1, 2020 deadline. Office of Court Administration: Court … review and approval processes are not standardized across district offices. For the Court Facilities Incentive Aid … for Intraocular Lens Claims Billed by Hospitals (2019-S-31) Auditors reviewed the 3,169 special item intraocular lens …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-259
… Eligibility Criteria Employees in 21P positions as of 08/23/18 and CAL positions as of 09/01/18 OSC Actions Automatic Restoration of Contract Pay After the payroll is processed for Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-259-restoration-contract-pay-and-additional-pay-suny-21pState Agencies Bulletin No. 1025
… OSC will use software, approved by the United States Postal Service (USPS), that allows for swift handling of mail as well as a discounted postal rate. The process sorts mail by zip code and applies a … or invalid addresses. A new Control-D report, DDP003CB Postal Service Charges For Advice Statement Mailing. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1025-direct-mailing-direct-deposit-advice-statementsUnified Court System Bulletin No. UCS-293
… are affected. Background Chapter 164 of the Laws of 2017, as amended by Chapter 288 of the Laws of 2019 and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-293-december-2020-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-291
… with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip), or Leave of … Absence and an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip), or Leave of … Absence and an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip), or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-291-june-2020-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-299
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip) or Leave of … Absence and an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip) or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-299-june-2021-uniform-and-equipment-uniform-allowance-andUnified Court System Bulletin No. UCS-302
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic … with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip), or Leave of … Absence and an Action/Reason code of Leave of Absence/WDL (WC Dis Lv), Leave of Absence/MLS (Mil Stip), or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-302-december-2021-uniform-and-equipment-uniform-allowance-andSUNY Bulletin No. SU-177
… on the portion of employer paid Social Security taxes for qualified employees during employment between 3/19/10 and … 12/31/10. (Please refer to Payroll Bulletin Number SU-174 for additional information) The HIRE Act expires on 12/31/10; therefore, the Social Security tax for employers resumes effective 1/1/2011 and employee records …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actCUNY Bulletin No. CU-421
… have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be inactivated. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actAltona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… our audit was to evaluate the internal controls over the Company’s financial operations for the period January 1, 2014 … March 31, 2016. Background The Altona Volunteer Fire Company, Inc. is located in the Town of Altona in Clinton County. The Company, which provides fire protection services to the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mLump Sum Payments – Enhanced Reporting
… types of payments may be made as a lump sum: Buy back Settlement agreement* Holiday Maintenance (clothing, housing, … Workers’ compensation * If an employee receives a settlement, you must submit the settlement agreement or court documents to NYSLRS for review …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/lump-sum-paymentsNotification of Employee’s Retirement and Required Employer Actions – When Employees Retire
… As of January 21, 2026, NYSLRS is no longer mailing a Retirement Notice letter …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/notification-employees-retirement-and-required-employer-actionsReview of Credit Card Expenses at Finger Lakes DDSO
… worth more than $1 million, gave one vendor an unfair advantage in obtaining the state’s business and overpaid for …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoTown of Hurley – Transfer Station Collections (2024M-132)
… report – pdf] Audit Objective Determine whether transfer station collections were adequately supported, recorded and … a timely manner. Key Findings We determined that transfer station collections were remitted in a timely manner. … of municipal waste collected, as recorded by the transfer station, was 238 tons less than the amount transported and …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Williamsville Central School District – Financial Management (2016M-274)
… Purpose of Audit The purpose of our audit was to review the … schools with approximately 10,000 students, is governed by an elected nine-member Board of Education. Budgeted … self-insurance for dental and other claims, which is not an appropriate use of this type of reserve. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… Background The Oswego City School District is located in the City of Oswego, the Towns of Minetto, Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterKiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… condition and selected employee reimbursement payments for the period July 1, 2014 through March 16, 2016. … attending nonpublic schools. Budgeted appropriations for the 2015-16 fiscal year total approximately $23 million. Key Findings For fiscal years 2011-12 through 2015-16, the Board adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedBuffalo City School District – Special Education and Grant Administration (2017M-73)
… City of Buffalo in Erie County. The District is governed by an elected nine-member Board of Education and operates 56 … were $893.4 million. Key Findings The District bills based on nonresident tuition (NRT) rates calculated by the New York State Department of Education (NYSED), but …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationBelfast Central School District – Procurement (2016M-317)
… the use of RFPs or quotes and obtain the appropriate number of quotes for purchases as required by the procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/belfast-central-school-district-procurement-2016m-317