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Buffalo Collegiate Charter School – Credit Cards (2022M-69)
… charges were properly approved, adequately supported, and for School purposes. Key Findings Credit card charges were … officials could not demonstrate that all charges were for School purposes. We reviewed 170 credit card charges … (Treasurer) did not adequately review credit card charges in a timely manner. The Treasurer reviewed credit card …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Village of Akron – Selected Financial Activities (2016M-133)
… 22, 2015. Background The Village of Akron is located in the Town of Newstead in Erie County. The Village, which has a population of … on accurate meter readings and Board-approved rates and in a timely manner. Ensure that all financial activity is …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Internal Control
… Laws, Rules & Regulations Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International Standards for the Professional Practice of Internal Auditing The …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlMadison County – Consumer Protections: Accuracy of Weights and Measures (S9-24-8)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … did not develop and implement procedures for periodic price accuracy testing. Key Recommendations Perform required … and AML. Develop and implement procedures for periodic price accuracy testing. County officials disagreed with …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/madison-county-consumer-protections-accuracy-weights-and-measures-s9-24-8State Agencies Bulletin No. 2249
… employees are members of NYSCOPBA, Inc. and are currently in, or were previously in, Bargaining Units (BU) 01 and 21 at any time since April … BU 21). Background: NYSCOPBA membership dues for employees in BU 01 (Code 291) and BU 21 (Code 491) will increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2249-new-york-state-correctional-officers-and-police-benevolent-associationDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… P. DiNapoli today announced that the estimated value of the New York State Common Retirement Fund (Fund) was … is built on long-term sustainable investments that can weather the market’s ups and downs, and is one of the reasons we remain one of the nation’s strongest public pension funds.” The Fund's estimated value was $267.7 billion …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterTown of Allen – Town Clerk Collections (2024M-120)
… Findings The Clerk did not always record fees accurately or deposit them in a timely manner, but fees were properly … real property taxes to the Supervisor on a weekly basis or provide a monthly report of amounts collected, as … did not maintain suitable records to allow us or the Town Board (Board) to determine whether all …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Wyandanch Union Free School District – Budget Review (B25-7-3)
… report – pdf] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of … 2025-26 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. … review did not have any recommendations. … The purpose of our budget review was to provide an independent evaluation of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3About NYSLRS
… (Fund), which was valued at $273.1 billion as of March 31, 2025. 1 The Fund supports the benefits of current and future …
https://www.osc.ny.gov/retirement/about-nyslrsComptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Cazenovia Central School District – Information Technology (Madison … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsDiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… L. Nappier on behalf of the Connecticut Retirement Plans and Trust Funds, and investment group As You Sow has been withdrawn. … will continue to engage with our portfolio companies to reach similar agreements. Companies are enhancing long-term …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyState Agencies Bulletin No. 1688
… Uniform Maintenance Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence … Basis Code of ANN, HRY or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1688-2018-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 1609
… Uniform Maintenance Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence … Basis Code of ANN, HRY or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1609-2017-uniform-maintenance-allowance-employees-division-military-andWage Subsidy and Transitional Employment Programs
… to maintain supporting documentation, including payroll records, time sheets, paystubs, or canceled checks, …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsOversight of Complaint Activity
… utilities. In addition, the Commission oversees the siting of major utility infrastructure, ensures the safety of natural gas and liquid petroleum pipelines, and provides … industry and telecommunications service. The Department of Public Service (Department) is the operating agency for …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activityDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… spending, the state's 150,000 contracts, billions in state payments and public authority data. Visit the Reading Room …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesSUNY Bulletin No. SU-243
… Pay Basis Code = ANN, CYF, 21P, CYP, CAL, BIW, HRY, FEE Payroll Status = Active or Leave With Pay In addition, … gross and will be reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice The Earnings … YSD, ZSD) and the amount paid will be displayed on the Payroll Register. The Earnings Description SUNY UUP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-243-2016-discretionary-award-psnu-employees-represented-unitedMedicaid Program – Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician
… the patient’s progress and response to treatment; notation of all medications prescribed, including dosage and regimen; and a description of any diagnostic tests and the results of such tests. In addition, the patient record should include …
https://www.osc.ny.gov/state-agencies/audits/2015/09/18/medicaid-program-questionable-payments-practitioner-services-and-pharmacy-claims-pertainingState Comptroller DiNapoli Releases Municipal & School Audits
… Training (Nassau County) SHP training was not provided to all employees or any board members. Of the 120 total … did not return forfeited funds totaling $25,701 to the district, as required. Because officials did not … adequately manage user account access to the network. As a result, BOCES had an increased risk that the network could …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases State Audits
… in the Home Office Advance Account, with an authorized balance of $25,000, has declined from approximately $57,000 … example, Finance's Court Assets Tracking System reported a balance of $296.7 million, while the bank and investment firm that held the money had a balance of $299.1 million. Finance stated that the difference …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-state-audits