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Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… the internal controls over cafeteria financial operations for the period July 1, 2012 through February 6, 2014. … students and 107 employees. The District’s appropriations for the 2013-14 fiscal year total $11.5 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andHammondsport Central School District – Multiyear Planning (2024M-54)
Determine whether Hammondsport Central School District District officials established comprehensive multiyear financial and capital plans
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54State Agencies Bulletin No. 1856
… or reissued will be turned over to the Office of Unclaimed Funds in April 2021. Outreach to employees with uncashed … 2020 W-2 (Wage and Tax Statement). Processing Rules for Returning Checks In accordance with the instructions for … AC-230s must be submitted as soon as possible for direct deposit stops previously submitted by the agency. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1856-schedule-submitting-2020-year-end-returned-checksComptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Afton Hose Company Emergency Squad , Town of Hampton , Town of Hopewell … is being spent appropriately and effectively.” Afton Hose Company Emergency Squad – Internal Controls Over Financial Operations (Chenango County) The company’s constitution and bylaws, which dictate the manner …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides … is eligible for benefits. If they are, DOL will send you a notice of entitlement and potential charges. You’ll have an opportunity to comment and specify the circumstances …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsEnforcement of Local Law 144 – Automated Employment Decision Tools
… The audit covered the period from July 2023 through June 2025. About the Program Companies are increasingly using … AEDT complaint process is ineffective in ensuring that all complaints related to non-compliance with LL144 are routed to … as posting bias audits. Despite receiving only two AEDT complaints during the audit’s scope, DCWP did not investigate …
https://www.osc.ny.gov/state-agencies/audits/2025/12/02/enforcement-local-law-144-automated-employment-decision-toolsState Comptroller DiNapoli Releases Municipal & School Audits
… officials from all five towns (East Hampton, Riverhead, Shelter Island, Southampton, and Southold) ensured …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsSalamanca City School District – Financial Management and Payroll (2017M-138)
… Background The Salamanca City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, Napoli and Salamanca in Cattaraugus County. The District is governed by an elected seven-member Board of Education. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Northeastern Clinton Central School District – Payroll (2016M-76)
… Purpose of Audit The purpose of our audit was to assess the District’s payroll procedures for the period … a payroll policy that included oversight procedures to mitigate the risks associated with outsourcing payroll, … all. The Superintendent did not compare payroll registers to source documents when certifying payrolls. Three employees …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… balance sheet accounts were not properly maintained due to carrying over unsupported balances for interfund activity, … if the Supervisor presented his accounting records to the Board and the Board conducted the required annual … inaccuracies in the accounting records and develop plans to address uncollectable receivables. File delinquent AFRs …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25East Meadow Union Free School – Overtime (2022M-118)
… and found that: Department employees were paid $194,514 for overtime worked up to 20 days without supervisory approval. District officials paid $31,486 for 605 hours of overtime worked without supervisory … the amount owed by the District annually to the State, for its share of the cost of the employees’ retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118City of Olean Housing Authority – Board Oversight (2016M-93)
… Purpose of Audit The purpose of our audit was to evaluate Board oversight of certain financial activities for the period July 1, 2013 … City of Olean Housing Authority Board Oversight 2016M93 …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Town of Butternuts – Disbursements (2021M-62)
… of the disbursement process. Key Findings The Board did not provide adequate oversight of the disbursement … allowing a third-party vendor direct access to the Town’s bank account that, at times, had more than $500,000 on deposit. In …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Reimbursement of Social Services Costs (2013MS-3)
… Counties: Franklin [pdf] , Genesee [pdf] , Greene [pdf] , Montgomery [pdf] , Ontario [pdf] , Sullivan [pdf] , Tioga … interdepartmental service costs (costs incurred by other county departments for the benefit of the DSS) that are … monitor claims submitted against the Plan to ensure the county’s reimbursement is maximized and submit supplemental …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3Schuyler County – Court and Trust Funds (2021-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2018 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for … have established appropriate controls to safeguard and account for court and trust funds for the period January …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Other Bulletin No. 19
To inform the State University Construction Fund of OSCs automatic processing of the April 2014 SCF CSEA Salary Increase and provide instructions for payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-19-april-2014-state-university-construction-fund-scf-civilState Comptroller DiNapoli Releases Municipal & School Audits
… fund balance increased from $4.4 million in 2021-22 to $31.3 million in 2023-24 and unassigned fund balance as a … year’s appropriations increasing from 1.7% in 2021-22 to 9.2% in 2023-24, exceeding the 4% statuory limit. The … budget relies on nonrecurring funding of $20.7 million to finance operating expenditures and relies on approximately …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 2011-1
… special act establishing the IDA in question contains no express authority for the IDA to hire individuals to staff … As such, an IDA "lacks powers not granted to it by express or necessarily implicated legislative delegation" ( … Comp No. 99-4, at 6; 1991 Ops St Comp No. 91-32, at 91). Express Powers Article 18-A provides for IDAs to fulfill …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1XII.4.B Certification of Vouchers – XII. Expenditures
… the Comptroller. OSC defines the terms Agency Head and Voucher Authorizer, as follows: Agency Head – The individual … are just, true and correct and, therefore, appropriate to pay. Voucher Authorizers can be identified through their … AP Approver 3, Agency AP Mass Approver, and TE Approver 2. Policy Each agency should have proper internal controls …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersDivision of Housing and Community Renewal Bulletin No. DH-100
… of OSC’s automatic processing of the April 2019 DC37 2% Salary Increase and provide instructions for payments not … between the State of New York and DC-37, provides for a salary increase of two percent (2.00%) for fiscal year 2019-2020 and includes the 2019 RRSU Salary Schedule . Effective Date(s) The April 2019 DC37 2% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-100-april-2019-district-council-37-dc37-2-salary-increase