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State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Susquehanna Valley Central School District – Information Technology (Broome County) … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-auditsCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… December 31, 2011. Background The City of Rome is located in Oneida County and has a population of approximately 33,700 … monitor financial activity or close completed projects in a timely manner. As a result, the City had 87 open capital … 78 projects that had been completed, but still open in the records. Forty-eight of the completed projects had …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)
… through February 28, 2014. Background The Baldwinsville Public Library is located in the Village of Baldwinsville in … used, to be approved by the Director. … Baldwinsville Public Library Private Funds and Employee Leave Accruals …
https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine schools … the origin of the reserve, reestablish the reserve in conformance with General Municipal Law. To the extent that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andState Agencies Bulletin No. 1011
… for a prior year Effective Date(s) Immediately Background In order to streamline the work process and provide added … -issued Form W-2 Request for _____ (employees last name) in the subject line. Please provide the following information … Agencies will continue to use the reprint functionality in PayServ to provide a reissued Form W-2 to their employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1011-new-procedures-replacing-2007-2008-prior-year-form-w-2s-wage-and-taxWappingers Central School District – Fuel Accountability (2015M-135)
… The Wappingers Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, Poughkeepsie and Wappinger, in Dutchess County, and the Towns of Kent and Philipstown in Putnam County. The District operates 15 schools, with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Controls Over Cash Advance Accounts
… account funds prior to transfer to the State Treasury. In addition, the same person signs checks, maintains the … As a result of increased credit card usage, the activity in the Home Office Advance Account, with an authorized … $57,000 of reimbursements for 282 travel advances in 2011-12 to approximately $9,000 of reimbursements for 65 …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsCooperstown Central School District – Financial Management (2024M-65)
… closer to the statutory limit. Improperly held $500,000 in a debt reserve that should have been returned to the … general fund and maintained an unreasonably high balance in three of the District’s seven reserves. Reported the 2022-23 surplus fund balance was in line with the statutory limit; however, we determined it …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65NYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… with riders and toll payers on how the $15 billion hole in its 2020-2024 capital program will impact services. The … July plan makes clear that hundreds of millions of dollars in operational risks have been created by the funding hole, … because they may affect the needs and timing of projects in that plan. “While funding for capital projects remains …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planMember & Retiree E-News Archive — 2025
… Sign up to make sure you receive the latest Retirement System member and retiree news. August 2025 … NYSLRS at the New York State Fair Members Preparing for Retirement Applying for Retirement Retirees Direct Deposit … Credit Score Members Make Sure You Receive Your Annual Statement: Update Your Contact Information by 4/20 Go Green …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2025CUNY Bulletin No. CU-550
… Purpose To explain the agency procedures for reporting rate increases … earnings. Affected Employees CUNY employees in the title of Maintenance Worker Background The rate increases are … and filed on October 20, 2015 between the Comptroller of the City of New York and the City Employees Union Local …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-550-cuny-rate-increase-maintenance-workerThe Domestic Relations Order – Divorce and Your Benefits
… determine that the member’s ex-spouse is entitled to share in the member’s benefit. Therefore, we will honor a properly … unlike a private pension plan, the rights of membership in NYSLRS belong only to the member. The spouse of a member … and surviving spouse protections of ERISA do not apply in the case of a state governmental plan. All rights given to …
https://www.osc.ny.gov/retirement/members/divorce/domestic-relations-orderSUNY Bulletin No. SU-206
… Employees Employees designated management or confidential in the State University of New York – BU13 who meet the … Dates The 2014 Discretionary Award should be processed in Administration Pay Period 9L, paychecks dated 08/13/14 … A copy of the roster will be provided to OSC in an Excel format. To pay the 2014 Discretionary Award as a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-206-2014-discretionary-award-managementconfidential-employeesSUNY Bulletin No. SU-221
… Employees Employees designated management or confidential in the State University of New York – BU13 who meet the … Dates The 2015 Discretionary Award should be processed in the Administration Pay Period 9L, paychecks dated 08/12/15 … A copy of the roster will be provided to OSC in an Excel format. To pay the 2015 Discretionary Award as a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-221-2015-discretionary-award-managementconfidential-employeesIT Security Fundamentals – Information Technology Governance
… and network and system security: the CIA triad and defense-in-depth. These concepts highlight the importance of looking … collectively and will help you place the internal controls in context. CIA Triad The CIA triad refers to an information … information security. The CIA triad is a well-known model in information security development. It is applied in various …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsComptroller DiNapoli Releases School Audits
… or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-2Comptroller DiNapoli Releases Municipal Audits
… and the Sir William Johnson Volunteer Fire Company . “In today’s fiscal climate, budget transparency and … – PILOT Program (2014M-291) Seven of the eight payment in lieu of taxes (PILOT) agreements that were active during … who is independent of the financial recordkeeping. In addition, the board has not developed written policies and …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsCity of Amsterdam – Budget Review (B23-5-4)
… exceed $8.3 million to liquidate the cumulative deficits in the City’s general, transportation, sewer and recreation … The significant revenue and expenditure projections in the 2023-24 proposed budget are reasonable. However, we … City officials did not implement all recommendations in our previous budget review letter when preparing the …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4Accounts Payable Advisory No. 37
… have not reconciled their credit card charges timely. In fact, some unreconciled charges date back to April 2012. … Travel (NET) Charges To run reports to obtain details in SFS about outstanding credit card charges, navigate in the SFS as follows: Procurement Card transactions SFS Main …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsMedicaid Program – Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance
… (MCOs) a monthly premium for each enrolled recipient, and in turn, the MCOs are required to pay for the Medicaid … recipients have other third-party health insurance (TPHI) in addition to Medicaid (e.g., employer-based coverage or … bill TPHI carriers for the recovery of about $292 million in pharmacy claims that MCOs paid as the primary insurance …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/medicaid-program-recovering-managed-care-overpayments-pharmacy-services-behalf-recipients