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West Valley Central School District – Financial Management (2013M-178)

… the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June 4, 2013. Background … seven elected members. The District’s expenditures for the 2012-13 fiscal year were approximately $7.6 million. … District officials could not demonstrate a planned need for more than $1.7 million of the reserves. Officials did not …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178

Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)

… written procedures that define who is responsible for managing and monitoring building access accounts. … Although we determined that the District had a process for granting access and adding information into the Building Access System (BAS) for employees during the hiring process, including background …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-and

What is a Defined Benefit Plan?

… by many private employers. Perhaps the greatest benefit is that, once you meet the minimum age and service requirements established by your retirement plan, you will receive a monthly pension payment … may pay a set amount; or they may “match” all or part of what an employee contributes. Investments Contributions from …

https://www.osc.ny.gov/retirement/members/defined-benefit-plan

Opinion 89-31

… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … of elected officials in the absence of express statutory or constitutional authority. You ask whether the voters of a … would be removed from office before the end of his or her term of office by vote at a referendum to be taken …

https://www.osc.ny.gov/legal-opinions/opinion-89-31

State Comptroller DiNapoli Releases Municipal & School Audits

… increasing to as much as $54,423 during the audit period; or effectively monitor budget-to-actual results as officials … also did not develop long-term financial and capital plans or a fund balance policy or obtain an independent audit of the district’s 2021 and …

https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits

Environment, Energy and Agriculture – 2021 Financial Condition Report

… organic compounds are precursors of ground level ozone, or smog. Sulfur dioxide is a precursor of particulate … between 10 and 20; and 6.0 percent experienced 20 or more. Cayuga Lake, in the Finger Lakes region, had the … assessed river and stream miles in the state are impaired or suffer minor impacts or threats. Nearly 31 percent of …

https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agriculture

State Agencies Bulletin No. 1837

… in the event the employee is subject to a mandatory or precautionary quarantine related to COVID-19, is … symptoms of COVID-19 and is seeking medical diagnosis, or is caring for an individual who has been affected by … FEPSLA leave as either 2 weeks individual paid sick leave OR 2 weeks paid leave for childcare, as described below. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1837-new-paid-leave-action-reason-codes-and-earnings-code-related-covid-19

XI.11.F Contract Monitoring – XI. Procurement and Contract Management

… is intended to aid State agency managers in establishing or enhancing the agency’s contract monitoring process. State … be championed by a high-level manager capable of directing or influencing the activities carried out in multiple areas, … and receiving, whether centralized in a receiving unit or decentralized with the end users. Effective contract …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoring

Unified Court System Bulletin No. UCS-324

… is to inform agencies of OSC’s automatic processing of the 2023 Judicial Longevity Payment (JLP) and to provide … sum payment based upon total number of years spent at a salary at the maximum of the salary grade. Consistent with … Is in an eligible bargaining unit on 04/01/2023; and Has a Payroll Status of Active, Leave With Pay or Leave of Absence …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-payment

DiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls

… the license plates captured on camera cannot be traced or are not legible. The audit, which covered a period from …

https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tolls

DiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery

… Coronavirus State and Local Fiscal Recovery Funds (SLFRF) for states, local and tribal governments with resources to … The U.S. Treasury Department has praised recipients for recovery strategies that prioritize urgent needs but has … investments have already begun and there is still time for recipients who have not already spent all of their funds …

https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recovery

Opinion 2000-9

… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … connotes the total consideration paid to an officer or employee for his or her services, including salary or wages and authorized …

https://www.osc.ny.gov/legal-opinions/opinion-2000-9

DiNapoli: Cyberattack Complaints in New York Rise 53%

… sectors would also aid in identifying new attack-vectors or exploits before they become widespread, and for … issues. The audits focused on breakdowns or gaps in fundamental cybersecurity components. The most … Often the audit recommendations can be implemented at no or low cost to local governments or school districts. Reports …

https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percent

Comptroller DiNapoli Releases School Audits

… federal, state and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] . Depew Union Free School … issuing triplicate receipts, recording the date and form of payment, or conducting an independent review of …

https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits

State Comptroller DiNapoli Releases Audits

… 90 days’ advance notice of a mass layoff, relocation, or employment loss, with some exceptions. Covered employers … of Health’s (DOH) claim extraction procedures, inaccurate or incomplete claim information submitted by managed care …

https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-audits

Improper Medicaid Payments to Eye Care Providers (Follow-Up)

… and to protect Medicaid recipients from receiving care or services from providers who are not qualified. The initial …

https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-follow

Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor

… and itemization are provided and that payment is for proper district purposes. The auditor must report … decide not to hire, the board must assume responsibility for auditing all district claims itself. Who qualifies Candidates for the position must should have or be able to obtain …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditor

City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)

… internal controls over procurement and cash receipts for the period January 1, 2011, through January 31, 2013. … The Board of Public Utilities (BPU) did not seek bids for purchases from six vendors who were paid $387,763 and the City did not seek bids for purchases from one vendor who was paid $65,864. BPU …

https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72