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Town of Lapeer – Budgeting (2024M-127)
… result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent of the 2024 … findings and recommendations, but indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… of approximately $1.1 million. The current Chief Water Operator accounted for the majority of the non-weekend …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6State Comptroller DiNapoli Releases Municipal & School Audits
… reported to the local health department an average of 18 days late, instead of one business day as required; and …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
Determine whether the Board adhered to the law and District policy when procuring professional services
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professionalComptroller DiNapoli Releases Municipal Audits
… Newburgh and Rockland County . “In today’s fiscal climate, budget transparency and accountability for our local … proposed 2017 budget complies with the tax levy limit. For access to state and local government spending and 50,000 … openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0Oversight of Selected Fiscal Aspects of Homeless Shelter Services
… of Homeless Services (DHS) has adequate controls over the contracted homeless shelter contract procurement and rate-setting processes, and whether current contracted shelter rates are reasonable. Our audit covered … of Homeless Services has adequate controls over the contracted homeless shelter contract procurement and …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesComptroller DiNapoli Releases Municipal Audits
… have not been collected. Also, the department does not charge inspection fees up to the maximum amounts permitted by …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1331
… receiving the April 2014 M/C Performance Advance that results in a salary equal to the Job Rate of the reallocated … receiving the April 2014 M/C Performance Advance that results in a salary equal to the Job Rate will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1331-april-2014-management-and-confidential-mc-performance-advancesDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… during the 21-month audit period. Approximately $186,330 of overtime work to be performed was not properly approved. Officials paid 10 employees a total of $36,734 in overtime to conduct 270 building checks. … for the audit period examined accounted for 24 percent of Department employees’ total compensation, officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
Determine if extraclassroom activity ECA funds were properly collected recorded remitted deposited disbursed and reconciled
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomSP-227 Att BU17 2022 Salary Chart
Commissioned and Non-Commissioned Officers Salary Schedule April 1, 2022
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-bulletin-sp-227-3-attachment.pdfLackawanna City School District - Tuition (2019M-59)
Determine whether tuition payments were accurate and supported.
https://www.osc.ny.gov/files/local-government/audits/pdf/lackawanna-59.pdfTown of LaGrange – Financial Management (2023M-139)
… a multiyear financial plan or manage general fund balance in accordance with Town policy. As of December 31, 2022, the …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139State Comptroller Thomas P. DiNapoli Statement on Gov. Cuomo's Executive Budget Proposal
… “Gov. Cuomo put forward a state budget proposal during one of … Gov Cuomo put forward a state budget proposal during one of …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-gov-cuomos-executive-budget-proposalOpinion 90-54
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Retirement … Retirement Systems constitute marital property subject to the equitable distribution provisions of the Domestic … of the Retirement and Social Security Law provide that the right of a person to a pension shall not be assignable. …
https://www.osc.ny.gov/legal-opinions/opinion-90-54New Paltz Central School District – Payroll (2021M-45)
… The District has not performed a payroll audit or payout test (e.g., requiring employees to pick up their …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/06/new-paltz-central-school-district-payroll-2021m-45Peekskill City School District - Network User Accounts (2021M-195)
… we found District officials should have: Disabled 133 of the District’s 821 network user accounts. These accounts …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Town of Benson - Disbursements (2019M-54)
… Supervisor established adequate control procedures over check disbursements and bank account transfers. Key Findings … profile totaling $427,704. Town officials did not monitor check disbursements or bank account transfers. The Board … authorize all online bank account transfers. Monitor check disbursements and bank account transfers. Perform an …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54State Agencies Bulletin No. 1137
… Purpose To inform agencies of OSC’s automatic processing of the LLS payment and to provide instructions for payments not … including Workers’ Compensation Leave or on a preferred list on March 31, 2012 and who returns from such leave … NPAY770 One Time Payment Report This report identifies all employees who received the automatic LLS payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1137-april-2012-public-employees-federation-pef-longevity-lump-sum-paymentRye City School District – Payroll (2024M-2)
… officials paid overtime without knowing why the additional payroll costs were incurred. Improperly paid an employee …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2