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Barker Central School District – Payroll (2023M-19)
… approved or supported. District officials did not ensure the pay rates were accurate or overtime was approved and … Adopt a written payroll policy governing the use of overtime and establish procedures for reviewing payroll to … a more thorough review of payroll during the payroll certification process. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… – pdf] Audit Objective Determine whether the Town of Pound Ridge (Town) Board (Board) procured goods and services … Determine whether the Town of Pound Ridge Town Board Board procured goods and services in …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150Oneida City School District – Controlling Access to the Student Information System (2016M-53)
… Purpose of Audit The purpose of our audit was to examine the District’s information technology (IT) access controls … (PPSI) in its Student Information System (SIS) for the period July 1, 2014 through October 30, 2015. Background … Oneida City School District Controlling Access to the Student Information System 2016M53 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemTown of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement of professional services and maintenance of fuel inventories … Town of Hempstead Sanitary District No Six Professional Services …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Opinion 88-70
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … issues such as whether to fluoridate city water or improve the city water or sewer system …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Comptroller DiNapoli Releases Municipal Audits
… Tax Exemption Administration (Franklin County) Of the 224 granted exemptions reviewed (approximately $6.2 million of … to verify eligibility and/or were incorrectly granted. One property owner did not meet the eligibility … between district revenues and appropriations. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: NYRA's Future Uncertain
… to NYRA’s racing-related deficits. “NYRA relies on Video Lottery Terminals to stay in the black, but that revenue … NYRA’s current franchise agreement, a percentage of Video Lottery Terminal (VLT) revenue from Resorts World New York …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainComptroller DiNapoli Releases School Audits
… District , Candor Central School District , Lowville Academy and Central School District and the Westhampton Beach … than $230,000 over the last three fiscal years. Lowville Academy and Central School District – Financial Condition … School District Candor Central School District Lowville Academy and Central School District and the Westhampton Beach …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-auditsSecurity Over Critical Systems
… Objective To determine whether the Natural Heritage Trust's access controls and vulnerability management over … and bequests of real and personal property to further conservation, outdoor recreation, historic preservation, and … and Historic Preservation; Department of Environmental Conservation; and Department of State. NHT also partners with …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsControls Over Unclaimed Bottle Deposits (Follow-Up)
… included in our initial audit report, Controls Over Unclaimed Bottle Deposits (Report 2016-S-96 ). Background The … register with the Department and remit 80 percent of any unclaimed bottle deposits to the Department on a quarterly … Department collected $117.7 million and $112.9 million in unclaimed bottle deposits in the State fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followVillage of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … 1, 2012 through August 31, 2013. Background The Village of Greenwich is located in Washington County and has a … Village of Greenwich Justice Court Operations 2014M023 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Comptroller DiNapoli Releases School District Audits
… properly supported, but the school relied on staff at its accounting firm to calculate tuition. School officials … and planned use and found three of them (capital, retirement and employee benefits) to be reasonably funded. … the highest rate at which the school district has paid out tax certiorari settlements for the past five fiscal years, …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1920
… Replaces Associated Retro Code Replaces OCS- OT for Annual 2080 OTA – OT for Annuals R2C – RETRO Overtime 2080 ROA – Retro OT - Annuals ORC- Overtime Recall Annual … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-policeXII.6.D Paying a Single Payment Vendor – XII. Expenditures
… a single payment vendor in the Statewide Financial System (SFS). Specific agencies use single payment vendors to process … Legacy Bulkload Field Name PeopleSoft Bulkload Field Name SFS Field Name SFS Voucher Coding T302-PAYEE-NAME TVOH-PAYEE-NAME Name Enter … a single payment vendor in the Statewide Financial System SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6d-paying-single-payment-vendorDiNapoli: Gaming Commission Slow to Collect Casino Fees
… The state Gaming Commission has made only limited progress fixing problems with its monitoring of casinos, especially with its failure to collect millions … The state Gaming Commission has made only limited progress fixing problems with its …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-gaming-commission-slow-collect-casino-feesRepaying Your NYSLRS Loan after Retirement
… increase their pension. Retirees cannot take a new loan from NYSLRS. If you are not yet retired, visit our Loans — … If I Repay the Loan? When you retired, you received a letter from NYSLRS that provided your total outstanding loan … as taxable income to the Internal Revenue Service (IRS). Repaying your loan will not change the taxable income …
https://www.osc.ny.gov/retirement/retirees/repaying-your-nyslrs-loan-after-retirementState Comptroller DiNapoli Releases Audits
… to achieve their allotted portion of the overall savings targeted by 2025. NYPA’s Final Report shows the actual … implemented. State Education Department – Oversight of Mental Health Education in Schools (Follow-Up) (2023-F-21) Under …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsChildren’s Education Services, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Children’s Education Services, Inc. (CES) on its Consolidated Fiscal Reports (CFR) were properly … Reimbursable Cost Manual (RCM). We audited the costs that CES reported on its CFR for the fiscal year ended June 30, 2015. About the Program CES is an SED-approved, for-profit special education provider …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/childrens-education-services-inc-compliance-reimbursable-cost-manualOversight of Selected Fiscal Aspects of Homeless Shelter Services
… Purpose To determine whether the New York City Department of Homeless Services (DHS) has adequate controls over the contracted homeless shelter … To determine whether the New York City Department of Homeless Services has adequate controls over the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesComptroller DiNapoli Releases Municipal Audits
… of Long Beach , Putnam County and the Village of South Glens Falls . “In today’s fiscal climate, budget transparency … to a one-year conditional discharge. Village of South Glens Falls – Audit Follow-Up (Saratoga County) Of the two … City of Long Beach Putnam County and the Village of South Glens Falls …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-audits