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State Comptroller DiNapoli Releases Municipal Audits
… information technology (IT) systems against unauthorized use, access and loss. The board also did not adopt required … because they did not routinely monitor employee Internet use. The IT consultant’s responsibilities were not defined … and two recommendations were not implemented. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Introduction – Improving the Effectiveness of Your Claims Auditing Process
… were printed before claims were audited and approved. Warrants were not signed indicating audit and approval of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionDiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… sentencing of Bonnie S. Robertson, 63, of Pleasant Valley for stealing nearly $42,000 of her deceased mother’s pension … Attorney William Grady and the New York State Police for their work on this case." Robertson failed to notify the …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemChenango Valley Central School District – Budget Review (B4-13-11)
… The District’s proposed budget complies with the property tax levy limit. Key Recommendation Adopt a food service fund …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11Rockville Centre Union Free School District - School District Website (S9-19-28)
… Objective Determine whether the Rockville Centre Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial … Determine whether the Rockville Centre Union Free School District District used its resources to maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Rome City School District – Multiyear Planning (2021M-144)
… complete report - pdf ] Audit Objective Determine whether Rome City School District (District) officials established … Determine whether Rome City School District District officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… Industrial Development Agency (COIDA) adequately planned for the acquisition of the Oneonta Rail Yards property (Rail Yards). Key Findings COIDA did not adequately plan for the 2017 acquisition of the Rail Yards. The property was … development struggles. Key Recommendation Properly plan for property acquisitions. COIDA officials disagreed with …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaTown of Schuyler – Financial Management (2014M-182)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the … The purpose of our audit was to evaluate the Towns financial management for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182SUNY Bulletin No. SU-356
… Purpose: The purpose of this bulletin is to notify agencies of a business process change in the … The purpose of this bulletin is to provide agencies with the Process Change for SUNYs Voluntary 403b Savings Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planTown of Rutland – Water and Sewer Charges (2025M-30)
… report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk (Clerk) properly billed water … bill water and sewer charges. We identified a total of $8,823 in billing errors that resulted in $4,634 in … to customer accounts and $4,189 in undercharges. Of 81 customer account billing adjustments tested for 2022 …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30State Comptroller DiNapoli Releases School Audits
… found $15,105 in overtime payments made to eight employees was paid without pre-approval of the overtime hours worked. … $800,000 and $1 million of fund balance each year that was not used, resulting in an unrestricted fund balance of … for processing or approving separation payments and there was no adequate independent review of the calculations to …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … fund balance was in excess of the statutory limit for all three years examined, ranging from 5 to 9 percent of … Cohoes City School District – Budgeting (Albany County) For the 2012-13 through 2014-15 fiscal years, the district’s …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1153
… the negotiated 2011-2015 agreement between the State of New York and the Public Employees Federation (PEF) and Article 8, Section 131.6 of the Civil Service Law provide for the payment of Performance Advances to eligible PEF employees. Contract …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1153-april-2012-performance-advances-graded-and-ns-equated-grade-employeesDivision of Housing and Community Renewal Bulletin No. DH-46
… employees in Bargaining Unit 67 Background Chapter 49 of the Laws of 2008, Article 8, Section 131.6 and the 2007-2011 negotiated agreement between the State of New York and the Rent Regulation Services Unit provide for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-46-april-2010-performance-advances-graded-and-ns-equatedDivision of Housing and Community Renewal Bulletin No. DH-28
… automatically. Affected Employees Eligible employees in Bargaining Unit 67 Effective Date October 4, 2007 for Pay … position on the 4/1/07 Salary Schedule are eligible for a Performance Advance if the employee: has completed one (1) … must be greater than the Hiring Rate. The resulting salary can exceed the Job Rate of the current grade. Longevity …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-28-october-2007-performance-advances-and-longevityUnified Court System Bulletin No. UCS-320
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Overtime Meal Allowance Increases and provide instructions for payments not processed automatically. Affected Employees … processing of the April 2023 Salary Increase. The report is sorted by Department ID, then alphabetically by employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-320-april-2023-state-new-york-unified-court-system-ucs-salaryXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… create a funds reservation means to set aside or reserve all or a portion of an appropriation for payment of future … met, and accordingly, requires full funds reservation on all procurement contracts submitted for the State … of available program appropriations. In New York State, all appropriations are classified in one of the following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewState Police Bulletin No. SP-156
… Purpose To inform the Division of State Police of OSC’s automatic processing of the 2014 State … To inform the Division of State Police of OSCs automatic processing of the 2014 State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-156-2014-state-police-expertise-payState Agencies Bulletin No. 1642
… of Homeland Security and Emergency Services instructions for processing the 2017-2018 PEF OFPC Uniform Maintenance … of New York and the Public Employees Federation provides for a Uniform Maintenance Allowance. Effective Date(s) The … will be calculated using the Flat Rate method (1.61135% for Yonkers residents and 0.50% for Yonkers non-residents). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1642-2017-2018-uniform-maintenance-allowance-employees-fire-protectionOpinion 89-13
… (purchase of used equipment of another municipality at auction) -- Contracts Requiring Bidding (purchase of used … equipment from another municipality of this State at an auction pursuant to the exception contained in General … of this State may be purchased by a county at an auction without contravening the competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-89-13