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Town of Covert – Financial Management and Justice Court (2015M-180)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and … January 1, 2014 through May 20, 2015. Background The Town of Covert is located in Seneca County and has a population of …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180CUNY Bulletin No. CU-294
… 3/29/07 Contract Provisions and Eligibility Criteria An $800 retroactive Ratification Bonus payment is to be paid to … months multiplied by the factor (.4379), not to exceed $800. For those employees on a Paid Leave of Absence, the … of hours multiplied by the factor (.4379), not to exceed $800. Refer to Carmelo Batista’s memo dated December 12, 2006, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-294-ratification-bonus-payment-employees-represented-new-yorkGrand Island Central School District – Network Access and Application User Permissions (2022M-120)
… District (District) officials adequately secured access to the network and properly managed user permissions in financial and student information applications. Key … access to the network or properly manage user permissions in financial and student information applications. In …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
… the City of New York (Rules) were limited in scope and did not encourage Linden Plaza officials to make purchases at competitive prices. The Rules did not require competitive bidding for contracts less than … four were partially implemented and two were not implemented. Key Recommendation Officials are given 30 …
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followCaucus 2025: Important Information for New Yorkers
… Learn more about State Comptroller DiNapoli's office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, … & Higher Education "Nation's Report Card" Underscores New York's Need for Academic Recovery (March 2023) Economic …
https://www.osc.ny.gov/reports/caucus2025-0Caucus 2025: Important Information for New Yorkers
… Learn more about State Comptroller DiNapoli's office and view recent reports on issues that affect New Yorkers. 2024 Year in Review Fiscal Responsibility, … & Higher Education "Nation's Report Card" Underscores New York's Need for Academic Recovery (March 2023) Economic …
https://www.osc.ny.gov/reports/caucus2025Coxsackie-Athens Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-21)
… resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE … by September 15, as required. Such training should address recognition of the warning signs, whom to turn to for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/coxsackie-athens-central-school-district-mental-health-training-componentCanandaigua City School District – Mental Health Training Component of the New York SAVE Act (S9-21-25)
… resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE … by September 15, as required. Such training should address recognition of the warning signs, whom to turn to for …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/canandaigua-city-school-district-mental-health-training-component-newVillage of Penn Yan – Procurement (2024M-152)
… – pdf] Audit Objective Determine whether Village of Penn Yan (Village) officials ensured Water Treatment Plant … in accordance with Village policy and in the best interest of ratepayers. Key Findings Village officials did not … or made purchases that were not in the best interest of ratepayers. For example, of the 195 WTP purchases totaling …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Restrictions on Consecutive Hours of Work for Nurses (Follow-Up)
To determine the extent of implementation of the five recommendations included in our initial audit report Restrictions on Consecutive Hours of Work for Nurses
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/restrictions-consecutive-hours-work-nurses-followExamples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental … 1,655,366 1,076,376 13,175,487 9,362,405 9,623,472 34,893,106 Total liabilities and fund balances $9,408,550 … separate reconciliation .) … Examples from GASB Statement 34 Sample City Balance Sheet Governmental Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. … contracted accounting firm. An incorrect formula was used to calculate State aid attributable to special education students, resulting in one district of …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingMedicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, Medicaid Overpayments for … $1,309,960. Of the two prior audit recommendations, both have been implemented. Other Related Audit/Report of Interest …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followContract Advisory No. 21
… the EE1 Upgrade to SFS 9.2 and Correcting Off-Contract Payments Guidance: The Office of the State Comptroller, in conjunction with the Statewide Financial System (SFS), …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015State Agencies Bulletin No. 1700
… from $18,500 to $19,000. An additional deferment is available to employees age 50 and over. These employees can … The Deferred Compensation “Retirement Catch-Up” provision, available to employees in each of the last three years prior … of $38,000 for calendar year 2019. Employees are not eligible to choose both the “Retirement Catch-Up” and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1700-deferred-compensation-maximum-contribution-limits-calendar-year-2019DiNapoli: Former Hannibal Fire Chief and Father Arrested
… Attorney Anthony J. DiMartino, Jr., and the New York State Police today announced the arrest of former Hannibal Fire … important because they ensure the public’s trust in our not-for-profit and volunteer agencies.” New York State Police …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-hannibal-fire-chief-and-father-arrestedCity of Syracuse – Water System Cybersecurity (2019M-173)
… implemented information technology (IT) security controls to safeguard water system operations against unauthorized … Key Findings Network and local user accounts were not properly managed. Officials did not establish a process … on water system cybersecurity threats. The City did not have service level agreements (SLAs) with its IT vendors. In …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. … School did not: Correctly calculate State aid attributable to students receiving special education services. As a … (SED) guidelines. Use the correct number of school days to calculate tuition for 85 students who attended the School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99State Comptroller DiNapoli Statement on the Governor's 2025 State of the State Address
… statement today regarding Gov. Kathy Hochul's State of the State Address: "Today, Gov. Hochul outlined her new … help New Yorkers address affordability and improve quality of life in our state. “Many of New York's families are feeling squeezed by the high cost …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-state-state-addressTown of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… of District boundaries, ad valorem assessments were not levied on all properties within the District. We found that some meters were broken and had not been operating or repaired since March 2011. The Board did not establish procedures to provide guidance to the clerk or …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186