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Southwestern Central School District – Claims Audit (2025M-34)
… District, properly approved, mathematically correct, or in compliance with the District’s purchasing policies. 14 … payments could be made and not be detected or corrected. In addition, the Board did not appropriately appoint the … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Lawrence Union Free School District – Financial Management (2025M-115)
… million transfer to the capital projects fund, as reported in the District’s annual financial report submitted to the … Appendix C includes our comment on an issue raised in the District’s response letter. We conducted this audit … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115State Comptroller DiNapoli Releases School District Audits
… District – Salaries, Wages and Leave Benefits (Cayuga County) District officials accurately paid salaries and wages … absent. Therapists did not always document complete information for Medicaid-eligible services. As a result, the … to $42,330. Marion Central School District – Procurement (Wayne County) Auditors examined purchases totaling $2.1 …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Agencies Bulletin No. 288
… Guidelines Agencies should review the authorization card and verify the completeness, accuracy and legibility of … Security No. from the authorization card in the Empl ID field of the Dialog Box and click OK . The employee's empl … To cancel the Federated Fund (SEFA) deduction the Payroll Office must insert a new row with a new Deduction End Date. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/288-2002-sefa-campaignNorth Brookfield Fire District – Board Oversight (2026M-2)
… and ensure funds are properly accounted for is diminished. In addition, four of the five Commissioners did not complete … with our recommendations and their response is included in Appendix B. We conducted this audit pursuant to Article V, … of the State Constitution and OSC’s authority as set forth in Article 3 of the New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2DiNapoli: Language Services Need to be Readily Accessible at NYC Public Health Clinics and Other Programs, Audit Finds
… Press release is available in: Spanish Chinese (Simplified) Chinese (Traditional) An audit … or monitor performance across its operations. Staff Certification and Equipment Issues During site visits, …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-language-services-need-be-readily-accessible-nyc-public-health-clinics-and-other-programsMachias Fire District – Financial Operations (2026M-14)
… Audit Objective Did the Machias Fire District (District) Board of Fire Commissioners (Board) and Treasurer properly manage the District’s financial … Report (AFR) filings. Understanding the Audit Area A board of fire commissioners (fire district board) is … Did the Machias Fire District District Board of Fire Commissioners Board and Treasurer properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/machias-fire-district-financial-operations-2026m-14DiNapoli: Remember to Read Fine Print on Gift Cards This Holiday Season
… and claiming unused card balances that may be reported as unclaimed funds. Money from unused gift cards issued by New York … office is currently holding more than $15.5 billion in unclaimed funds from uncashed checks, bank accounts, stocks …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-remember-read-fine-print-gift-cards-holiday-seasonComptroller DiNapoli Releases Municipal Audits
… , Town of Covington and the Gardiner Fire District . “In today’s fiscal climate, budget transparency and … established internal controls over cash disbursements. In addition, credit card charges were not itemized and … The court clerk collects cash receipts, records entries in the accounting system and prepares deposits. Also, the …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… accepting payments from multiple residents who wished to pay their water bills. The joint investigation and forensic … paid her personal New York State Electric & Gas (NYSEG) bill with Village funds resulting in the Village paying over … Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.state.ny.us/investigations or by …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsXII.4.B Certification of Vouchers – XII. Expenditures
… written certification by the Voucher Authorizer. Whether certifying a voucher in the SFS or the agency’s financial … or furnished are for use in the performance of the official functions and duties of the agency. Individuals are … improper electronic or written certifications. Prior to certifying any voucher, the Voucher Authorizer should ensure …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b-certification-vouchersDiNapoli: Read the Fine Print on Your New Gift Card
… the Office of Unclaimed Funds. “After the holiday season wraps up, many New Yorkers tend to forget or lose track of … As a rule of thumb, New Yorkers should register the card with the retailer and use gift cards within a year of …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-read-fine-print-your-new-gift-cardNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… Purpose To determine whether New York City School-Based Health Center (SBHC or Center) facilities have implemented … 21, 2013. Background New York State’s School-Based Health Center Program (Program) provides a campus-based health care alternative for preschool, elementary, middle, …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andSelected Employee Travel Expenses
… the control of agency management, include lodging, meals, car rentals, transportation, fuel, and incidental costs such … replenish E-ZPass accounts, while $11,059 was expended for car rental and other charges. Most of the Fleet Manager's …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesTuition Assistance Program – Wagner College
… the Commissioner of Education’s Rules and Regulations when certifying students for State financial aid. Background TAP … receiving State financial aid payments are responsible for certifying student eligibility. Wagner College (Wagner) is a … the Commissioner of Education’s Rules and Regulations when certifying students for State financial aid. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeDual Employment
… these staff violated time and attendance rules, resulting in payroll payments for time potentially not worked. Several … controls, sometimes with management's knowledge. In most cases, due to poor supervision and record-keeping … Key Recommendations Work with the other agencies involved in these cases to determine whether the dually employed …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0State Agencies Bulletin No. 138
… 1 Home Address (system default) - When the "Home Address" radio button is selected, the home address from the Personal … or advice. Mailing Address - When the "Mailing Address" radio button is selected, the "Edit Mailing Address" from the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/138-employee-addresses-and-new-reveal-report-employee-address-reportState Agencies Bulletin No. 1243
… Plan Type of 7Z (TIAA/CREF) with an election date of 4/1/12 or later Effective Date(s) Payroll checks dated April … March 16, 2012, the Governor signed legislation creating Tier 6. This new Tier applies to employees joining a retirement system after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1243-tier-6-tiaa-retirement-contribution-rate-changesState Comptroller DiNapoli Releases School Audits
… of certain documents related to the issues identified in the initial report. Based on limited procedures, the … of certain documents related to the issues identified in the initial report. Based on limited procedures, the … fund balance and encumbrances, which resulted in surplus fund balance being underreported by about $6.4 …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: New York State Common Retirement Fund Reaches Agreements with Companies on Disclosing Political Spending
… political spending under agreements reached with the New York State Common Retirement Fund, New York State Comptroller Thomas P. DiNapoli announced today. … Corp., Delta Airlines and PepsiCo Inc. About the New York State Common Retirement Fund The New York State Common …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-companies-disclosing-political