Search
Southwestern Central School District – Claims Audit (2025M-34)
… report – pdf] Audit Objective Did the Southwestern Central School District (District) Board of Education’s (Board) appointed … board of education (board) must audit the claims against a school district before they are paid or appoint a claims …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34DiNapoli: New Yorkers’ Debt on the Rise
… the national average, with student loan balances 335% higher than they were in 2003, according to a report released … 2020. We’re seeing debt rise for New Yorkers with student loans, mortgages and credit cards,” DiNapoli said. “Borrowing … improve access for individuals and families to financial education resources, so they are better prepared to build a …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-new-yorkers-debt-riseSection 8 Housing Choice Vouchers – Federal Funding and New York
… The Section 8 Housing Choice Voucher (HCV) program (Assistance … of federal funds each month. Funds to New York City Section 8 HCV grants awarded directly to the City through ALN … In total, HPD plans to spend $708 million on its federal Section 8 programs in FY 2025, and $658 million in FY 2026, …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersPension Funds Break New Ground on Board Diversity
… for election to the board by stating that, “Diversity of race, ethnicity, gender, sexual orientation and gender … revised language now states that the board’s nominating committee will consider “diversity of background and experience which includes gender, race, ethnicity, sexual orientation, gender identity, culture …
https://www.osc.ny.gov/press/releases/2015/04/pension-funds-break-new-ground-board-diversityState Comptroller DiNapoli Releases Municipal & School Audits
… to the court and then delivered to the county treasurer for safekeeping. Auditors identified one action totaling … However, the money had been in the treasurer’s custody for over three years and, therefore, should have been turned … recorded leave time totaling 1,830 hours valued at $38,586 for 20 of 23 eligible employees. An employee was also paid …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal and School Audits
… Officials also did not competitively bid for moving and storage services totaling $35,535. Moravia Central School …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… or avoid conflicts of interest. As a result, goods and services may not have been procured in a cost-effective … totaling $211,171. The town may have saved $3,891 on diesel fuel purchases if town officials had used the New York State Office of General Services contract to purchase diesel fuel. Additionally, the highway superintendent had a …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Albany Leadership … to the business office) were late. Sag Harbor Union Free School District – Claims Auditing (Suffolk County) Although … information was not provided. William Floyd Union Free School District – Check Signing and Online Banking …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-747
… for the 2022 calendar year for employees who were in a status of Active or Paid Leave and received salary from a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-747-prepaid-legal-service-benefit-cuny-employeesLow Income Home Energy Assistance Program – Federal Funding and New York
… with a member that is under the age of six, or is 60 or older, or permanently disabled. Emergency HEAP benefits cover …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programDivision of Housing and Community Renewal Bulletin No. DH-118
… For example, if an employee has $200 deposited into a loan account and the remainder going into a balance account, the same distribution will be applied. Undeliverable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-118-april-2022-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 2007
… advance, the Reason code CIC (Chg IncCd/or AnnDt/or FIS Sal) and an increment code reflecting the appropriate job … advance, the Reason code CIC (Chg IncCd/or AnnDt/or FIS Sal) Lateral Position Change from a Non-CSEA Position Where … advance, the Reason code CIC (Chg IncCd/or AnnDt/or FIS Sal), and an increment code reflecting the combined job rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumLoans – Divorce and Your Benefits
… reductions. Unless the DRO provides the ex-spouse with a share of the pension calculated without reference to any outstanding loans, the ex-spouse’s share will also be reduced. NYSLRS cannot apply a … be able to provide an ex-spouse with their full equitable share of the pension if the reduction for a member’s …
https://www.osc.ny.gov/retirement/members/divorce/loansX.2 Guide to Vendor Management Policies – X. Guide to Vendor/Customer Management
… York State Vendor IDs. Business Units must initiate the registration process for any vendor with which they do …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x2-guide-vendor-management-policiesVIII.1.C Expenditure Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… id (beginning with ‘042’). See Section 1.A – Accounts Payable Journal Voucher of this Chapter. See Section 1 – Accounts Payable Journal Vouchers & General Ledger Journal Entries …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1c-expenditure-transfersOverview – Travel and Conference Expense Management
… and conference expenses. One of the purposes of this guide is to provide you with an overview of key elements that … school district. In addition to policy development, this guide also includes practical discussions on establishing … One of the purposes of this guide is to provide you with an overview of key elements that …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewTown of Hempstead – Procurement (2022M-63)
… written preapprovals. A vendor $12,382 more for tires than prices bid. Had Town policies been adhered to, competition … that provide these services to the Town and ensure that prices paid for services and purchases are in accordance with written agreements and prices bid by the vendor. Except as mentioned in Appendix A, …
https://www.osc.ny.gov/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured compensation received by the … unauthorized compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Village of Monticello – Payroll (2022M-59)
… Village of Monticello (Village) officials ensured that payroll and payroll-related benefits were paid properly. Key Findings … accounted for $39,000 of the total overpayments. The payroll clerk accrued and used unauthorized leave and paid … Village of Monticello Village officials ensured that payroll and payrollrelated benefits were paid properly …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Bradford Central School District – Claims Auditor (2022M-157)
… not ensure claims had adequate supporting documentation for her review prior to approval. We reviewed 74 claims … totaling $2.96 million did not contain documentation for the claims auditor to perform a proper audit. The claims … BOCES), inappropriately audited and approved 25 claims for the GST BOCES service charges totaling approximately $2.4 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157