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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-178Wayland-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-andState Agencies Bulletin No. 1277
… Staten Island Developmental Disabilities Service Office or the Department of Environmental Conservation in the State … incorrectly if the dates previously reported as a single entry on the Time Entry page overlap the effective … December 16, 2013 with a completed Next of Kin Affidavit ( Form AC 934-P ) and a Report of Check Exchange ( Form AC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1277-retroactive-general-salary-increases-psnu-employees-lifeguard-titlesOpinion 89-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … Election (authority of city to provide for) MUNICIPAL HOME RULE LAW, §§10(1)(ii)(a)(1), (c)(1), 37: A city may not …
https://www.osc.ny.gov/legal-opinions/opinion-89-31State Comptroller DiNapoli Releases Municipal & School Audits
… The board did not: pay the recommended 2022 contribution of $121,981 into the district’s length of service award program; effectively monitor available fund balance, …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1837
… Bulletin 1837.1 Purpose The purpose of this bulletin is to inform agencies of the new Action Reason codes to place employees on a Paid Leave of Absence related to the COVID-19 health crisis and to introduce a new Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1837-new-paid-leave-action-reason-codes-and-earnings-code-related-covid-19XI.11.F Contract Monitoring – XI. Procurement and Contract Management
… process. State agencies enter into contracts for a variety of reasons that help the agencies achieve their … begins in the solicitation requirements development phase, when it is critical to involve end-users and fiscal, program, … the actions that will occur in the event the contractor does not comply with contract terms (e.g., corrective action, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringCUNY Bulletin No. CU-674
… employees meeting the eligibility criteria who are Active or on Paid Leave in Bargaining Units AJ, GA, TC, T8, CA, CB, … the Earn Codes XAR, YAR, or ZAR . AJR may be paid in a single lump sum amount or broken down into raise periods … taxable gross and will be reported on the employee’s Form W-2. Deduction Information for Inactive Employees All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-674-2018-2020-professional-staff-congress-psc-retroactiveState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … from consumers, maintain collection receptacles, and post signage informing consumers that they can return their used …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… The amount of unpaid tolls has risen since the expansion of cashless tolling by the Triborough Bridge and Tunnel … audit identifies several ways to improve the collection of unpaid tolls, which is needed to help maintain and repair …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… funds it received in the wake of the COVID-19 pandemic to replace revenue losses and mitigate negative economic impacts, similar to other major cities in the country, but it has used them at … government financial records, track state contracts, and find commonly requested data. … New York City is using the …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryOpinion 2000-9
… that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Officers and Employees (compensation … GENERAL MUNICIPAL LAW §858(7): An industrial development agency may not determine at the end of a year to provide …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9DiNapoli: Cyberattack Complaints in New York Rise 53%
… Cyberattack complaints in New York state increased 53% between 2016 and 2022, jumping from … froze the district out of its own systems, crippling the website, email system, phones, and back-end functions like …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentComptroller DiNapoli Releases School Audits
… on handling cash receipts and deposits, the procedures do not address issuing triplicate receipts, recording the …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… areas of the state. Overall, auditors determined that HTFC is making program payments to property owners for the correct …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsImproper Medicaid Payments to Eye Care Providers (Follow-Up)
… Purpose To determine the extent of implementation of the seven … in our initial audit report, Improper Medicaid Payments to Eye Care Providers (Report 2015-S-6 ). Background Under …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-followCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… obtain expertise in district finances, and have expertise with purchasing policies. Candidates may include: a district …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
City of Jamestown Internal Controls Over Selected Financial Operations 2013M72
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72John A. Coleman School – Compliance With the Reimbursable Cost Manual
… three fiscal years ended June 30, 2011. Background Coleman is located in White Plains and Yonkers, New York and provides …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… audit covered the costs reported on Spotted Zebra’s CFR for the fiscal year ended June 30, 2014 and certain costs reported on Spotted Zebra’s CFRs for the two fiscal years ended June 30, 2013. Background Spotted Zebra, a for-profit organization located in Albany, New York, is an …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manual