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Comptroller DiNapoli Releases School District Audits
… to ensure that cash receipts were properly accounted for due to internal control weaknesses. Hamburg Central … technology (IT) cybersecurity awareness training for individuals who used district IT assets. In addition, … Auditors analyzed the budget-to-actual expenditures for 2013-14 through 2017-18 and found that the board and …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli announced today the following school audits have been issued
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1Homeless Outreach Program at the Metro-North Railroad
… (New Haven and Fairfield). The presence of the homeless at Metro-North stations is a growing concern for Metro-North …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroadState Comptroller DiNapoli Releases State Audits
… Compliance with the Reimbursable Cost Manual (2015-S-63) For the three fiscal years ended June 30, 2014, auditors … costs that did not comply with the state requirements for reimbursement and recommend such costs be disallowed. … service costs. Department of Health (DOH): Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … manner. Neither justice properly pursued collections for those cases where defendants failed to appear in court. … on the town's average dismissal rate and average fines for adjudicated VTL cases, auditors estimate these …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsV.3.E Programs – V. Chart of Accounts (COA) Governance
… captures related activities that cross organizations and are intended to accomplish a similar set of recognizable … Program is considered a statewide ChartField, and as such has been configured under the SHARE SetID, which … supports the ability to suballocate, transfer, interchange and apportion appropriations within and between agencies. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3e-programsMontauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… of a fire district’s budget. The Board is responsible for establishing and approving all salaries and hourly wages … The District’s 13 ALS employees use a combination of sign-in sheets and a biometric timeclock (finger reader) to help ensure that they are properly compensated for all the time worked. In 2023, the District’s payroll for …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153State Agencies Bulletin No. 2312
… Purpose: The purpose of this bulletin is to inform all agencies of the upcoming rollover of the chart of accounts strings mapped to the position pools …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2312-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionDiNapoli: Executive Budget Reduces Out-Year Gaps, Diminishes Independent Oversight
… in clean water projects while increasing funding for education, health care and other programs," DiNapoli … dollars in total. These funds are critical to help pay for essential investments in human services, transportation, … expenditures in the coming year by more than $1.2 billion. Increases school aid by $961 million, or 3.9 percent, on a …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-executive-budget-reduces-out-year-gaps-diminishes-independent-oversightOther Bulletin No. 24
… If the employee’s Payroll Status is equal to Active, Leave With Pay or Leave of Absence on any record number , the Earnings field is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-24-repayment-state-university-construction-fund-scf-civilState Agencies Bulletin No. 1376
… 428 Dependent Care 433 Total Unemployment Ins Owed 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency GARNSH Garnishments HIATRG Regular After …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1376-repayment-agency-police-services-unit-apsu-deficit-reduction-plan-drpState Agencies Bulletin No. 1921
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the new … (APSU), BU31 (see Payroll Bulletin No. 1920 ). Therefore, a change to the calculation of Pre-Shift Briefing is necessary. Per guidance from DOB and GOER, Pre-Shift Briefing will be calculated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingDiNapoli Releases Report on SFY 2024-25 Financial Plan
… is needed to align projected state spending with revenues and address factors that challenge the state’s finances, economic competitiveness, and ability to offer services effectively over the long term. … of the Budget anticipated, reduced outyear budget gaps and allowed for increasing rainy day reserves,” DiNapoli …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planOversight of Registered Apprenticeship Programs
… services to its customers—the workers and businesses in New York State. As part of fulfilling its mission, DOL oversees …
https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programsTown of Stratford – Supervisor’s Records (2013M-11)
Town of Stratford Supervisors Records 2013M11
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Village of Painted Post – Board Oversight (2017M-92)
… was to examine the Board’s oversight of Village activities for the period July 1, 2015 through October 24, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year for the general, water and sewer funds totaled approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The board did not properly authorize salaries and benefits for all town officers and employees. Wage rates paid to town … town court recorder in 2013 with no board approval of her salary or record of hours worked. Village of Greenwich – …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-1Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… and $183,000 for the sewer fund. Key Finding The Board has not adequately monitored the financial condition of the water and sewer funds. Adequate financial reports were not provided to the Board on a monthly basis. Therefore, the Board has not ensured that adequate cash balances are available to fund …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Albion – Water and Sewer Rents (2013M-108)
… over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background … four Trustees and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal … controls over the billing, collection and accounting for water and sewer rents. The Board did not properly …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… should be recorded to the account code which best accounts for the type of receipt. See Chapter IV, Section 3.B – … account code(s). Correction of cash receipt posting errors For transactions involving federal funds, the following … on the GLJE must always be “GLR”. The only exception being for SUNY Direct Lending grants for 2014-15 and prior which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfers