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State Agencies Bulletin No. 702
… provide agencies with information and procedures regarding the calculation of affected employees’ salaries. Affected … bargaining units with different raise percentages in the fiscal year in which the movement occurred Effective Date(s) Immediately … provide agencies with information and procedures regarding the calculation of affected employees salaries …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/702-recalculation-salary-when-there-movement-between-bargaining-unitsState Agencies Bulletin No. 287
… soon as possible, but no later than Payroll Period 18-Lag and Payroll Period 19-current for both Institution and Administration. Determining the Value The following rules are in effect for the reporting period: Annual Lease Value Method (ALV) - This method may only be used by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… not: Adequately safeguard highway assets, including scrap metal, which may have resulted in at least $1,700 in scrap metal proceeds being used for inappropriate expenditures. … to the Board when assets are sold and ensure all scrap metal is adequately secured and sales proceeds are recorded …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Ellicottville Central School District - Information Technology (2019M-14)
… officials did not provide IT security awareness training for individuals who used District IT assets. Employees accessed websites for social networking, shopping, travel and other personal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Town of Wawarsing - Recreation Department Records (2019M-20)
… program fees are maintained, and provide the Board with accurate reports. Accounting personnel should reconcile … to Department records and deposits. Officials agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20Binghamton City School District – Information Technology (2019M-147)
… complete report - pdf] Audit Objective Determine whether the Board and District officials adequately safeguarded data … and disable those that are determined to be unnecessary. The Board does not have an adequate contract and separate … (SLA) for information technology (IT) services provided by the Broome Tioga Board of Cooperative Educational Services’ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… did not provide IT security awareness training to staff. Hardware and software inventory records were inaccurate and outdated. In addition, … recovery plan. Provide security awareness training to staff and maintain complete and up-to-date hardware and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… whether Village officials procured goods and services in compliance with the procurement policy. Determine whether … Appendix B includes our comments on issues raised in the Village’s response letter. … whether Village officials procured goods and services in compliance with the procurement policy …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… Determine whether: Goods and services were procured in a manner consistent with the procurement policy. Cash … and approved. The President’s salary and benefits were in accordance with his employment contract. Key Findings … function. The President received approximately $142,000 in monetary benefits over six years that were not clearly …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeAmagansett Union Free School District - Procurement (2018M-206)
… Determine if the District procures goods and services in accordance with its procurement policy. Key Findings 12 … Determine if the District procures goods and services in accordance with its procurement policy …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/28/amagansett-union-free-school-district-procurement-2018m-206Letchworth Central School District - Reserves (2018M-176)
… does not adequately address funding levels resulting in overfunded reserves that are not used. Five reserve funds … necessary and balances are reasonable. Use excess amounts in accordance with statutory requirements and in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Village of Churchville – Financial Management (2025M-128)
… stability, maintain essential services and be transparent with residents and taxpayers. Effective management helps … did not effectively manage fund balance in accordance with its fund balance policy. This resulted in the general … financial management. Village officials generally agreed with our recommendations, and their response is included in …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128State Comptroller DiNapoli Releases Audits
… Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended … State Education Department Commissioner’s Regulations and DOE Chancellor’s Regulations provide additional guidance. For example, the New York City Department of Education’s (DOE) District Safety Team must develop a comprehensive …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Asset Management (2022-S-32) Capital assets include land, buildings, construction in progress, equipment, library …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… to improve monitoring of businesses’ continued eligibility for program benefits. Department of Health – Medicaid Program … care (MLTC) plans, which provide long-term care services for people who are chronically ill or disabled. To be eligible for MLTC enrollment, individuals must be assessed as needing …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… also include mental health awareness training for school staff and ready access to in-school mental health supports … Office of Temporary and Disability Assistance – National Directory of New Hires Data Security (2023-S-43) The Office … As part of managing these programs, OTDA obtains National Directory of New Hires (Directory) data including information …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… of Health (DOH), covers medically necessary prescription and non-prescription drugs. State law directs pharmacies to … expensive drugs containing the same active ingredients, dosage form and strength. A prior audit, issued in December … reported approximately $6.6 million in reimbursable costs for the SED preschool cost-based programs. Auditors …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… of payments made through the contractor responsible for serving vehicles. Further, the contractor data does not include sufficient detail needed for the department to adequately monitor vehicle repairs and … expenses but, rather, relies on each facility or office for accurate reporting. Department of Health - Medicaid …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… (DHS) – Oversight of Contract Expenditures of Institute for Community Living, Inc. (2020-N-4) DHS contracted with the Institute for Community Living to provide a range of services for the homeless. Auditors … that DHS did not effectively monitor its contract to ensure reported costs are allowable, supported, and …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Businesses (2020-N-10) SBS’ Employee Retention Grant (ERG) Program was intended to assist businesses and non-profit …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0