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Comptroller DiNapoli Releases School District Audits
… and approval. Payments were not sufficiently supported for 16 claims totaling $835,152 that the claims auditor … district did not consistently comply with education law for employee criminal history background checks. Officials … vendors, who disbursed $488,545 during the audit period (for dental plan benefits, administrative fees and utilities), …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … (Wyoming County) Overall, auditors determined that the board could have improved its financial management. The … adequate oversight of the clerk’s activities. Town of New Castle – Recreation Department Cash Receipts (Westchester …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… the trust fund balance presents a serious challenge for the state and businesses struggling to recover from the pandemic. Action is needed to avoid hiking costs for New York businesses and slowing the state’s economic … workforce, causing a historic surge in layoffs and claims for UI benefits. From the fourth quarter of 2019 to the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentDiNapoli: New Yorkers’ Debt on the Rise
… national average debt burden ($55,810), student loan and credit card debt per capita were well above the national … Florida, Texas, Illinois and Pennsylvania) on per capita consumer debt in relation to the average personal income … student loan debt. New York’s delinquency rate of 2.1% for consumer debt also exceeds the national average of 1.9%, but …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseCUNY Bulletin No. CU-747
… following employees are affected: Employees represented by District Council 37 in Bargaining Units CC, CD, SF, SJ, T9, TG, TH, TJ, TK, TL, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-747-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Releases Municipal Audits
… records and reports for fiscal year 2024 in accordance with state law. In addition, although the supervisor prepared and filed the 2024 annual financial report (AFR) with the Comptroller’s Office, as required by state law, the supervisor did not provide the board with complete monthly financial reports. Saranac Fire …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-0Low Income Home Energy Assistance Program – Federal Funding and New York
… The Low Income Home Energy Assistance Program, commonly referred to as HEAP, is designed to assist income eligible households with their heating or utility … for administration. Eligibility and benefits are based on income, household size, the primary heating source of the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programCost-of-Living Adjustment – Special 20- and 25-Year Plans
… year. This cost-of-living adjustment (COLA) — subject to pension caps and limitations — is 50 percent of the previous … or more years; or Any age and have received a disability pension for five or more years. When you die, if you selected a pension payment option that pays a lifetime benefit to your …
https://www.osc.ny.gov/retirement/publications/1517/cost-living-adjustmentLoans – Divorce and Your Benefits
… reductions. Unless the DRO provides the ex-spouse with a share of the pension calculated without reference to any outstanding loans, the ex-spouse’s share will also be reduced. NYSLRS cannot apply a … be able to provide an ex-spouse with their full equitable share of the pension if the reduction for a member’s …
https://www.osc.ny.gov/retirement/members/divorce/loansX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… IDs. Business Units must initiate the registration process for any vendor with which they do business if the vendor is … Each vendor in the Statewide Vendor File is responsible for ensuring the accuracy of its information, including … Customers and Local Customers. Customers are used for billing and tracking receivables in the SFS. Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… between funds in the submodules. Expenditure transfers for agencies that cannot submit APJV transactions online (bulkload). For agencies that have online access to SFS, all … & General Ledger Journal Entries Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersOverview – Travel and Conference Expense Management
… A well thought out travel and conference policy, specifically designed for your operations, … for establishing effective control over travel and conference expenses. One of the purposes of this guide is to … consider when developing or updating your travel and conference policy. Travel policies and procedures adopted by …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewGreenville Fire District – Capital Reserve (2014M-64)
… audit was to examine the District’s funding of its capital reserve for the period of January 1, 2012 through September … Key Findings The District accumulated funds in its capital reserve in excess of the amount originally established as a maximum funding level and the reserve has consistently been funded with amounts exceeding …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/16/greenville-fire-district-capital-reserve-2014m-64Sullivan County Community College – Information Technology (2017M-123)
… Audit The purpose of our audit was to examine IT controls for the period September 1, 2015 through February 27, 2017. … 10-member Board of Trustees. Budgeted IT appropriations for the 2016-17 fiscal year totaled approximately $664,000. … adopt and implement written policies and procedures for the review and removal of inactive and unnecessary user …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Town of Dannemora – Part-Town Activities (2017M-215)
Town of Dannemora PartTown Activities 2017M215
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215Town of Lexington – Town Clerk (2017M-188)
… and reported all money in a timely and accurate manner for the period January 1, 2014 through November 10, 2016. … five-member Town Board. Real property taxes collected for the audit period totaled $4.9 million and fees collected for the audit period totaled $45,654. Key Findings Real …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Yorktown Central School District – Procurement and Claims Processing (2017M-177)
… Purpose of Audit The purpose of our audit was to determine whether the District procured goods and services in accordance with … School District is located in the Towns of Yorktown, New Castle and Cortlandt, in Westchester County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mNewark Housing Authority – Information Technology (2017M-282)
… to adequately safeguard information technology (IT) assets for the period April 1, 2015 through August 22, 2017. … individuals and families. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $3.8 … officials did not ensure that the network accounts for six former personnel had been deactivated. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Fulton Public Library – Cash Receipts and Disbursements (2017M-269)
… internal controls over cash receipts and disbursements for the period July 1, 2015 through May 31, 2017. Background … The Board has not established adequate internal controls for over-the-counter cash receipts and waiving fines. A … has access to the Library’s bank account to withdraw funds for payroll and fees. The Board does not audit claims before …
https://www.osc.ny.gov/local-government/audits/library/2018/03/23/fulton-public-library-cash-receipts-and-disbursements-2017m-269Town of Nichols – Financial Management (2017M-258)
… Board adequately managed the town-wide fund balance levels for the period January 1, 2016 through September 17, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $1 million. Key Findings … Adopt budgets that include realistic estimates for revenues and expenditures. Reduce the amounts of …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258