Search
Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science Charter School is … Ensure that all proceedings are properly documented in the minutes and all such records maintained by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… bank accounts. Key Findings The Company’s accounting records were not properly maintained and bank reconciliations … Maintain accurate, complete and up-to-date accounting records and perform monthly bank reconciliations for all …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mState Agencies Bulletin No. 2020
… 2019 which implemented the 2016-2023 Agreement between the State of New York and the NYS Correctional Officers and Police Benevolent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonUnified Court System Bulletin No. UCS-224
… of 2009 and are not eligible for this increase. Effective Date(s) The April 2016 UCS Salary Increase (Bargaining Units … and Unrepresented employees with a Pay Basis Code of ANN who are in a graded position (Grade 501-538) Represented employees with a Pay Basis Code of ANN or HRY (Grade 560) Control-D Report Available Prior to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-224-april-2016-state-new-york-unified-court-system-ucs-salarySelected Wage Investigation Procedures
… including conducting outreach to claimants about case status and recovered wages. Our audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresCost-Saving Ideas: Managing Your Travel and Conference Expenses
… Follow Reimbursement Guidelines Consider adopting federal lodging, meal, and mileage guidelines as your maximum rates … on the General Services Administration website . Lodging rates and reimbursement Tell employees to ask for the … approved in advance. Examples of exceptions include when lodging is unavailable at or below the maximum rate, or if a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-your-travel-and-conference-expensesState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0Albany Community Charter School – Financial Operations (2013M-185)
… Audit The purpose of our audit was to evaluate the process for selecting and negotiating the related financial terms for the building space needed for school operations and the effectiveness of the School’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185State Comptroller DiNapoli Releases Audits
… Renewal, administers the Rural Rental Assistance Program in partnership with the United States Department of … for low-income elderly and family tenants residing in multi-family properties in rural areas of the state. Overall, auditors determined …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-335.1
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2024 UCS Salary Increases and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3351-april-2024-state-new-york-unified-court-system-ucs-salaryRamapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… 2011, to January 14, 2013. Background The Ramapo Central School District is located in the Town of Ramapo, in Rockland … much higher than the statutory 4 percent limit allowed for school districts. The District circumvented the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… 2013. Background The Carthage-Wilna Fire District, located in Jefferson County, is a district corporation of the State, … the Board, the annual financial report is filed with OSC in a timely manner, and the Secretary-Treasurer’s records are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. New York City Department of Sanitation (DSNY) and New York … coordination, and record keeping, impair DSNY’s ability to address ongoing cleanliness problems on New York City streets …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… purchasing did not advertise in the district’s official newspaper, as required by law, for nine CIP contracts … would have required it. North Amityville Fire Company, Inc. – Audit Follow-Up (Suffolk County) The purpose of the …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsAudits of Local Governments: The Audit Process
… State Comptroller (OSC) audits of local governments and school districts. A small number of OSC audits of local governments and school districts are mandated by law, including audits of … or recent legislation requiring periodic audits of school districts and BOCES by OSC. Entrance Conference: The …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processWyandanch Union Free School District – Budget Review (B24-7-2)
… 2024-25 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … 30, 2019. Under Local Finance Law Section 10.10(d), when a school district is authorized by a special or general law to … each year, starting with the fiscal year during which the school district is authorized to issue the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Gowanda Central School District – Financial Management (2024M-104)
… $1.9 million and did not use funds held in six reserves with balances totaling $10 million. Recommendations The … management. District officials generally disagreed with our findings and recommendations. Appendix B includes …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104State Agencies Bulletin No. 2086
… on and after January 1, 2023, the Comptroller shall cause, in accordance with the rules and regulations promulgated … a state employee’s net salary to be deposited directly in a bank for any purpose to an account in the name of such employee, and into which such employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2086-updated-direct-deposit-guidanceOpinion 89-36
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- Capital Reserve Funds … reconstruct or acquire a type of capital improvement. In both cases, compliance with the permissive referendum … such minimum period of maturity . [emphasis added] Thus, in the event the authority to issue obligations for a capital …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Town of Somerset – Budgeting for Sales Tax (2016M-419)
… Purpose of Audit The purpose of our audit was to review the Town's allocation of sales tax for the period January 1, 2015 … 18, 2016. Background The Town of Somerset is located in Niagara County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419