Search
State Agencies Bulletin No. 1959
… The purpose of this bulletin is to notify agencies of the 2021 Year End processing schedule for AC230s (Report of Check … AC230 processing and ensure accuracy of W-2 reporting for 2021, agencies must submit AC230s to OSC in accordance with … underway. Processing Dates Paychecks issued on October 27, 2021 and prior are due immediately. Pay Checks Issued On Must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksCapital Asset Management
… obligation at $18.6 billion. Capital assets include land, land improvements and land preparation, buildings, construction in progress, …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementState Comptroller DiNapoli Releases Municipal & School Audits
… computers with a purchase cost totaling approximately $2,000 could not be located, and five capital assets with a … reports that were provided to the board approximately six weeks after month-end were not accurate. Had the … to cover unforeseen circumstances. The city should refrain from including the additional $1.5 million revenue and …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… to SED, including that it: Develop a strategy to address the statewide shortage of preschool special education … Required Services On Time and Help Local School Districts Address Shortfall in Providers …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themState Comptroller DiNapoli Releases Municipal Audits
… and Childcare Assistance Program (CCAP) Auditors reviewed 50 approved and 30 denied SNAP cases and determined that …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsPoland Central School District – Lead Testing and Reporting (S9-25-20)
… complete report – pdf] Audit Objective Did Poland Central School District (District) officials identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … children’s growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20Comptroller DiNapoli Releases School District Audits
… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. REACH Academy Charter School …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… of claims prior to audit for certain vendors that supply trash pickup, health insurance, office supplies, auto parts, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsEarly Education Center – Compliance With the Reimbursable Cost Manual
… whether the costs submitted by the Early Education Center (Center) on its Consolidated Fiscal Report (CFR) were properly … whether the costs submitted by the Early Education Center Center on its Consolidated Fiscal Report CFR were …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualCity of Glen Cove – Budget Review (B7-14-16)
City of Glen Cove Budget Review B71416
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16West Valley Central School District – Financial Management (2013M-178)
… Because the amount of unexpended surplus funds that can be legally retained is limited, each year since 2009 District officials transferred money in excess of this limit to various District reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Wappingers Central School District – Fuel Accountability (2015M-135)
… Purpose of Audit The purpose of our audit was to review the District’s maintenance of fuel inventories for … ensure the gates surrounding the unleaded gasoline fuel tank were secured each night. District officials do not review system activity reports to identify anomalies regarding quantities dispensed, fueling …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135DiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… Misconduct (A Misdemeanor) for padding her timesheets to boost her pay. The alleged thefts occurred from 2012 to … years, Ms. Pierce allegedly falsified records to make it look like she worked more hours than she actually did and … said. “I thank DA Wetmore and the State Police’s Bureau of Criminal Investigation for working with my office to fight …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… projects in a timely manner. As a result, the City had 87 open capital projects, only nine of which were active – leaving 78 projects that had been completed, but still open in the records. Forty-eight of the completed projects …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248City of Oneonta – Departmental Collections (2013M-13)
… our audit was to review selected cash receipts processes for the period January 1, 2011, to November 15, 2012. … collected fees totaling approximately $700,000 for bus fares, passes and advertising sales. The Water Department collected fees for water quality tests totaling approximately $36,000 in …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Town of New Berlin – Ambulance Company Loan (2013M-22)
… Purpose of Audit The objective of our audit was to assess the Town’s practices regarding the Board’s revolving loan fund lending practices for the period January 1, 2012, through June 28, 2012. … authorized and paid a total of $125,000 toward two loans to a private, not-for-profit ambulance company from a Town …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Internal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsWayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… (District) officials properly managed and monitored building access accounts and badges. Key Findings District officials did not properly manage and monitor building access accounts and badges used to access District … and remain active can potentially result in unauthorized building access. District officials: Did not establish …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andDiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… The state has made progress in making high-speed connections available to New Yorkers, ranking second in the U.S. in the percentage of … but there is still a digital divide in rural parts of New York and for low-income New Yorkers who don’t have access or …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… Services. The City's 2012 general fund budget totaled $33 million. Key Findings The Board of Public Utilities (BPU) …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72