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Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of East Fishkill , Village of Galway , Huntington Manor Fire District … P DiNapoli today announced his office completed audits of the Town of East Fishkill Village of Galway Huntington Manor Fire …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: NYC Human Resources Administration (HRA) and the Office of Temporary and Disability Assistance (OTDA): … also determined that changes were necessary to reduce the number of overturned HRA determinations and costly, and …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0Whispering Pines Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… the Reimbursable Cost Manual (RCM). Our audit covered the two fiscal years ended June 30, 2012. Background Whispering … reported costs must comply with RCM requirements. For the two fiscal years ended June 30, 2012, Whispering Pines … in ineligible costs for three rate-based programs for the two years covered by our audit. The ineligible costs …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/whispering-pines-preschool-inc-compliance-reimbursable-cost-manualBainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… fiscal year were $501,900. Key Findings The District is serving nutritious meals to its students and the meals are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mVillage of Hempstead – Budget Review (B7-13-13)
… the accumulated deficit in the Village’s general and water funds as of May 31, 2005. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Town of Denmark – Claims Auditing (2026M-32)
… [read complete report – pdf] Audit Objective Did the Town of Denmark (Town) Board (Board) properly audit and approve … – January 21, 2026 Understanding the Audit Area The audit of claims is often the last line of defense in preventing unauthorized, improper or fraudulent …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32State Agencies Bulletin No. 2360
… Contract Pay Teacher: Method of Payment: In accordance with the Collective Bargaining Agreement (CBA), teachers who … Pay page for the academic year 2025-2026 for employees with a Comp Rate Code of 21P. Note: OSC will not … Pay page will be automatically populated for all employees with the Comp Rate Code 21P who are Hired, Rehired, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2360-restoration-contract-pay-and-additional-pay-21p-institution-teachersXI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… Law establishes time frames for processing contracts and related documents; provides for written directives, waivers … Contracting Law requires processing of NFP contracts and related documents within the following time frames for both … Not more than 45 days after the latest date on which related appropriations are enacted. DOB Issue a Certificate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… for $115,351 (two capital assets, with a purchase price of $4,437, had more than one exception).Specifically: … Nine, purchased for $59,571, were recorded without a model or serial number. A wheel balancer and a portable video …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Auditory Oral Learning Center – Compliance With the Reimbursable Cost Manual
… SED cost-based programs. AOLC has an Executive Director (ED), who is responsible for the overall general administration of AOLC. The ED is appointed by, and under the general direction of, the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manualOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… 1, 2012 through November 20, 2013. Background The Orchard Park Central School District is located in Erie County and is … Orchard Park Central School District School Bus Procurement and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesOpinion 2006-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Deposits and Investments (term of an irrevocable letter of credit issued as security by a qualifying federal … General Municipal Law that limit to ninety days the term of an eligible letter of credit applies to a letter of credit …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4XII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… the Comptroller’s Refund Account) that are returned and/or need to be reissued. These checks can be easily identified … - Refund Account. Refund checks also contain a letter “P” or “W” in the upper right hand corner and will contain one … information regarding vendor checks that are returned or need to be reissued, see Section 9.C – Reissuing or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkState Agencies Bulletin No. 1921
… Purpose The purpose of this bulletin is to inform agencies of OSC’s … Unit (APSU) – BU31 who meet the eligibility criteria are affected. Background Chapter 55 of the Laws of 2021, … into Time Entry using the Earnings Code APB (Adj PSB). OSC has updated Earnings Code PSA to be used to report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingState Agencies Bulletin No. 2248
… of OSC’s automatic processing of the April 2023 and 2024 retroactive increases to Location Pay and Location Mid-Hudson pay and the April 2024 retroactive increases to Facility Security Pay, Hazardous Duty Pay, and Expanded Duty Pay, and … of OSCs automatic processing of the April 2023 and 2024 retroactive increases to Location Pay and Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2248-april-2023-and-2024-retroactive-increases-location-pay-and-location-midRivendell School – Compliance With the Reimbursable Cost Manual
… Reports (CFRs) were properly documented, program-related, and allowable pursuant to the State Education Department’s … to children with disabilities between the ages of three and five years. During the 2013-14 school year, Rivendell … students to Rivendell based on clinical evaluations, and the municipality pays for the services Rivendell provides …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualTuition Assistance Program – DeVry College
… Twelve of these students did not have certificates of graduation or the recognized equivalent of such a …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-collegeCity of Troy – Budget Review (B18-5-8)
City of Troy Budget Review B1858
https://www.osc.ny.gov/local-government/audits/city/2018/10/31/city-troy-budget-review-b18-5-8State Agencies Bulletin No. 2001
… Revenue Service) tax withholding requirements for 2022 and other tax related topics. Affected Employees … are affected. Effective Dates Effective January 1, 2022 through December 31, 2022. OSC Actions OSC has updated … Wage Withholding Flat Rate Social Security Wage Base Limit Contribution Limits on Pension/Retirement Plans …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2001-summary-tax-related-changes-2022State Agencies Bulletin No. 1843
… to inform agencies of the new naming convention associated with the Locked Queries, and the updated and new locked … in PS_Query based on agency requests to assist them with their job duties. Effective Dates This is effective … below for categories and respective codes. Locked queries with the older naming convention will be deleted on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1843-updates-existing-and-new-locked-queries-psquery