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Connetquot Central School District - Financial Management (2019M-180)
Determine whether the Board and District officials effectively managed the Districts financial condition
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Response to Human Trafficking
… in 2021 and concluded that “while some survivors find service providers, advocates, or other supports to be …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingAccounts Payable Advisory No. 34
… Updates to SFS Account Codes for the payment and reporting of interest. Guidance : The Internal Revenue Service (IRS) generally requires the annual reporting of interest payments to certain payees totaling $600 or more … Payments Subject to Federal Reporting , OSC’s Bureau of State Expenditures (BSE) will produce Form 1099-INT to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/34-payment-and-reporting-interestDiNapoli: State Tax Revenues $3 Billion Below Last Year
… months of the state fiscal year were $3 billion lower than last year, according to the monthly State Cash Report … of November totaled $4.3 billion, $52.5 million above last year and $806.7 million higher than the projection in … which was $7.8 billion, or 12.2 percent, lower than last year. This is primarily due to higher federal …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-yearMonitoring the Green Innovation Grant Program
… by harvesting and using stormwater. On a regional scale, green infrastructure is the preservation and … such as forests, floodplains, and wetlands. On the local scale, green infrastructure consists of site- and … the end of 2016, the Corporation has awarded $135 million for 167 selected projects representing every region of the …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-programHamilton Central School District – Procurement (2020M-168)
… (District) officials sought competition for the purchase of goods and services not subject to competitive bidding. Key … officials did not always seek competition for the purchase of goods and services not subject to competitive bidding, as … Obtain verbal and written quotes for the purchase of goods and services from 14 vendors totaling $126,907. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… quotes and consider various investment options, in place of basic savings or checking accounts, they may earn more … management, including adopting an investment policy. Audit Summary We determined that the District’s investments were … the District’s bank accounts were competitive. During our 25-month audit period, the District earned $114 in investment …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Oversight of Study Abroad Programs
… policies and procedures for tracking and monitoring campus SAP agreements to ensure they are submitted timely. Work with campuses to ensure SAP agreements approaching expiration are renegotiated timely …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsState Agencies Bulletin No. 2034
… an Automatic Retroactive Adjustment When certain conditions exist in an employee’s record, the automatic … for identifying employees who meet the following conditions and, if necessary, submitting the necessary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2034-april-2019-april-2020-april-2021-and-april-2022-agency-police-servicesAccounts Payable Advisory No. 31
… utility invoices for payment Guidance : It has come to our attention that some Business Units are not separating … processing utility payments. Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.L.2 - … Business Units are advised that any transactions posted in SFS since April 1, 2013 involving commodity and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsHamburg Central School District - Information Technology (2019M-10)
… awareness training. Provide adequate oversight of employee Internet use to ensure it complies with Board …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Gloversville Enlarged School District - Claims Auditing (2019M-244)
… checks were printed before the claims auditor audited and approved claims. Claims for 213 check disbursements totaling $845,215 were not audited and approved prior to payment. Credit card claims, paid by wire transfers, were not audited and approved prior to payment and 38 of 105 credit card charges …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244DiNapoli Releases Analysis of Enacted State Budget
… tackles the tax changes from Washington and gives private-sector workers more options for saving for retirement," … DiNapoli said. "But I am concerned that the budget expands public authority backdoor borrowing and fails to build up … the budget retains more than $500 million in annual revenue by eliminating what would have been an automatic …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetTown of Walton – Incompatible Duties (2016M-309)
… controls over the receipts and disbursements processes for the period January 1, 2015 through July 26, 2016. … as the Supervisor’s bookkeeper. Budgeted appropriations for 2016 total approximately $2 million. Key Findings The … controls over the receipts and disbursements processes for the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Town of Ballston – Water Fund Financial Operations (Saratoga … County) Officials did not provide adequate oversight of water fund operations. As a result, delinquent accounts … not accurately re-levied, and the town did not receive all of the revenue it was entitled to. Officials did not maintain …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1CUNY Bulletin No. CU-555
… Machinist. Affected Employees CUNY employees in the titles of Auto Mechanic and Machinist Background The rate increases … to a Consent Determination filed under Section 220 of the NYS Labor Law on November 9, 2015 between the Comptroller of the City of New York and the Local 246, S.E.I.U., AFL-CIO …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-555-cuny-rate-increases-auto-mechanic-and-machinistUnderstanding the Audit Process
… The State Comptroller evaluates the operations of New York State and New York City agencies … The State Comptroller periodically examines the fiscal affairs of New York State and New York City …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processUnified Court System Bulletin No. UCS-193
… 1 Lag 03/28/13 04/24/13 Background Section 37 of the Judiciary Law provides for the payment of annual increments and additional increments (longevity … employees in the Unified Court System (UCS). Chapter 276 of the Laws of 2008 and the 2007-2010 Agreements between the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-193-april-2013-service-increments-longevity-payments-and-longevityState Agencies Bulletin No. 979
… to eligible PEF employees. The contract also provides for a Performance Advance to an increased Job Rate on the April … monies due to employees whose salaries upon application of a Performance Advance are moving to Job Rate or are currently … Recalculation or Increment Code update who return from a Leave of Absence without Pay (except Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/979-april-2010-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1063
… grade on the 4/1/10 Salary Schedule are eligible for a Performance Advance if the employee: has completed one (1) … in such grade by April 1, 2011; and did not receive a Performance Advance in October 2010; and was rated … Recalculation or Increment Code update who return from a Leave of Absence without Pay (except Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1063-april-2011-performance-advances-graded-and-ns-equated-grade-employees