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Southwestern Central School District – Claims Processing (2016M-356)
… was to review the District’s claims processing function for the period July 1, 2014 through July 11, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $26.6 million. Key Finding Except for minor discrepancies that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/southwestern-central-school-district-claims-processing-2016m-356Oceanside Union Free School District – Professional Services (2016M-281)
… audit was to examine the District’s procurement procedures for obtaining professional services for the period July 1, 2014 through April 19, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $147.2 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)
… if controls over financial activity were adequate for the period January 1, 2013 through August 31, 2014. … is governed by a five-member Board of Directors. Expenses for 2013 were approximately $10,374. Key Findings The Board … that sufficient and appropriate supporting documentation for all receipts and disbursements is maintained and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activityLima Public Library – Procurement (2017M-295)
… Library officials procured goods and services economically for the period January 1, 2016 through December 20, 2017. … approximately 4,300 residents. Budgeted appropriations for 2017 totaled approximately $160,000. Key Finding The … should adopt a procurement policy to provide guidance for officials and employees for the procurement of goods and …
https://www.osc.ny.gov/local-government/audits/library/2018/03/30/lima-public-library-procurement-2017m-295Oneida Housing Authority – Tenant Rents (2014M-306)
… Audit The purpose of our audit was to examine tenant rents for the period April 1, 2013 through July 31, 2014. … housing authority created to provide low-rent housing for qualified individuals in the City of Oneida. The … operates three complexes with a total of 240 units for rent. The operating budget for the 2014-15 fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Schodack Valley Fire District – Cash Disbursements (2016M-98)
… were adequately supported, properly authorized and for valid District purposes for the period January 1, 2015 through December 30, 2015. … Board of Fire Commissioners. Budgeted appropriations for 2016 total $183,837. Key Finding The Board implemented …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Etna Volunteer Fire Department - Procurement (2019M-48)
… did not document their efforts to obtain competition for purchases. The Board did not establish policies or procedures for the procurement of goods and services. Certain officers … officials seek, and maintain documentation of, competition for purchases. Adopt policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48Local Government Financial Data Release Dates
… Annual financial data tables for each class of local government are made available … 30 These data sets are updated on a quarterly basis for 5 years after the original release date. Data for individual local governments and school districts is …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-release-datesState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… fraud in the future. I thank County Executive Jen Metzger for referring this matter to my office and assuring the … Attorney Emmanuel Nneji, and the New York State Police for their work and assistance throughout our inquiry.” “It … findings. I thank Comptroller Tom DiNapoli and his team for their assistance in helping us to bring closure to this …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickOpinion 2006-1
… Town Law §120, certification of the payroll or other claim for compensation of town officers and employees is a … such employee has not yet completed the final day of work for that period. You suggest that payment prior to the … shall be in lieu of all fees, charges or compensation for all services rendered to the town or any district or …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 2001-12
… LIBRARIES -- Library Trustees (authority to provide for defense and indemnification of library employees) -- … of library board and governing board of sponsor to provide for defense and indemnification of library employees) PUBLIC … PUBLIC OFFICERS LAW §18: There are two alternatives for conferring the benefits of section 18 of the Public …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12DiNapoli: Wall Street Bonuses Edge Up in 2014
… in New York City's security industry rose by 2 percent to $172,860 in 2014, according to an estimate released today by New York State Comptroller … jobs since 2011. "The cost of legal settlements related to the 2008 financial crisis continues to be a drag on Wall …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014XI.12.B Contract Assignments – XI. Procurement and Contract Management
… under a contract and that their consent is required for certain transfers. State Finance Law, Article 9, Section … agencies may waive prior written consent when the reason for the transfer is due to a reorganization, merger or … under the contract, including the responsibility for contract performance and right to payment, to another …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsControls and Management of the Unemployment Insurance System
… in March 2020, created temporary programs that allowed for enhanced UI benefits for those affected by COVID-19. The COVID-19 pandemic and the … Collectively, these factors not only increased the demand for as well as the amount of UI benefits but also increased …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemState Agencies Bulletin No. 1949
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall … 12:00 am on 10/01/2021 and before 11:59 pm on 12/31/2021. For any shift that begins at or after 12:00 am on 01/01/2022, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1949-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1949.1
… This bulletin is superseded by Payroll Bulletin No. 1949.3 . Purpose The purpose of this … overtime rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate … is .00120: OCFS Facilities - Deptid 25000 Brookwood Secure Center for Youth Goshen Secure Center MacCormick Secure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1952.1
… with an Action/Reason code of Paid Leave of Absence/MLS) on both the Ratification Date of 07/27/2021 and the payment … payment amount. The percent average is then multiplied by $500 to determine the payment amount. The applicable work … number of hours worked during these pay periods is divided by 75 or 80 hours, as applicable. Agencies must average …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedWestern Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… minutes and verify whether there was Board approval for certain contracts. See Appendix D for additional information. Understanding the Audit Area An … controls such as adopting policies, monitoring for compliance and performing detailed reviews of financial …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementState Comptroller DiNapoli Releases School Audits
… Specifically, officials did not use competition for 18 purchases totaling $543,474 out of a sample of 21 … purpose or both. Officials did not use a purchase order for 23 purchases totaling $92,220 out of 24 tested totaling … the purchase, approving the invoice and signing checks for payment. Sullivan West Central School District – Lead …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… manage user accounts or implement key IT controls. For example, unused accounts assigned to some former employees remained active for at least seven years. Officials did not adopt a breach … required by law, and did not adopt an IT contingency plan for unexpected disruptions or disasters. Officials also did …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1