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Whitney Point Central School District – Information Technology (2023M-179)
… did not adopt an IT contingency plan and were unaware of all the network users that had access to the District’s … that were not needed and/or used in more than five years. All of these user accounts were subsequently deleted during … Key Recommendations Develop written procedures for managing nonstudent network user accounts that include …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Bradford Fire Co. Treasurer Arrested for Stealing Public Funds
… Division of Investigations, 14th floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsXII.6.I Paying a Non-State Employee – XII. Expenditures
… a payment to an individual who provided services to the State. Paying non-employee travel Paying expenses for … Officers DETERMINING EMPLOYEE STATUS Policy Statement: State agencies must appropriately classify workers as either … taxed. The Internal Revenue Service’s (IRS) Federal-State Reference Guide provides state government employers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeComptroller DiNapoli Releases School Audits
… announced his office completed audits of the Depew Union Free School District , Erie 1 BOCES , Norwood-Norfolk Central School District , Oceanside Union Free School District , Orange-Ulster BOCES , Seaford Union Free School District , Sewanhaka Central High School District …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-733
… for all miscellaneous earnings, excluding overtime. When an adjustment to COVID-19 overtime such as CVO (Covid-19 OT Override) is needed, ARC must be used. When an adjustment to non-COVID-19 related overtime is … and 0.50% for Yonkers non-residents). Undeliverable Checks When a valid payroll check is undeliverable due to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-733-cuny-elevator-mechanic-rate-increasesState Comptroller DiNapoli Releases Audits
… Education Audit Initiative) – Jackson Child Development Center, Inc.: Compliance With the Reimbursable Cost Manual … the various HMISs—data that could be analyzed and used to help identify the root causes of homelessness, gauge progress … of New York: Overpayments for Physician-Administered Drugs (Follow-Up) (2024-F-35) The Empire Plan is the …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… New York City’s 65 and older population grew by nearly half a … in multiple communities and languages is needed.” In 2023, New York City was home to 1.43 million people 65 and older, … from 2000 to 2023, while Black older adults increased 68%. New York City’s foreign-born senior population also increased …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsOpinion 2001-9
… against county officials serving as officers of not-for-profit corporations) -- Exceptions (contracts with … interest in contracts between the county and either corporation. The board member, however, must disclose any … abstention and recusal, we note that court cases have held public officials to a high standard of conduct and, on …
https://www.osc.ny.gov/legal-opinions/opinion-2001-9Opinion 2000-16
… social group in society consisting [especially] of a man and woman and their offspring" (The American Heritage …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16XVI.4.B Tax Revenues – XVI. Financial Reporting
… Transactions ) Process and Document Preparation: Tax revenues are classified as a derived tax revenue transaction. Derived tax revenues result from the … taxes. The billings are prepared after an individual's tax return has been audited. These receipts are coded as either …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4b-tax-revenuesState Agencies Bulletin No. 1933
… of OSC’s automatic processing of the October 2021 CSEA LLS payment and provide instructions for payments not … who were previously established on the October LLS payment cycle at the time of appointment to a lower graded … between the State of New York and the CSEA, provides for payment of the 2021-2022 Longevity Payment effective October …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1933-october-2021-civil-service-employees-association-csea-longevity-lumpState Agencies Bulletin No. 1926
… 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 673 SUNY ORP Before Tax Arrears 674 SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1926-april-2021-managementconfidential-mc-retroactive-longevity-lump-sum-llsState Agencies Bulletin No. 1925
… 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 673 SUNY ORP Before Tax Arrears 674 SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1925-april-2020-managementconfidential-mc-retroactive-longevity-lump-sum-llsCity of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Audits of Local Governments: The Audit Process
… Office of the New York State Comptroller (OSC) audits of local governments and school districts. A small number of OSC audits of local governments and school districts are mandated by law, including audits of local government entities authorized to issue debt to finance …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processUnited Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual
… for preschool special education services through rates set by SED. These reimbursement rates are based on financial information, including costs, … with SED’s requirements. Other Related Audits/Reports of Interest Finger Lakes United Cerebral Palsy: Compliance With …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manualAllegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)
… $3.5 million speculative project involving the purchase of land and installation of a water line. The Board failed to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internalOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… building space and the adequacy of the School’s leave accrual records for the period July 1, 2011 through August … office did not maintain accurate and supported leave accrual records for all School employees. The School does not … Develop and implement a process to compare leave accrual records with other attendance records to ensure that …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualState Comptroller Thomas P. DiNapoli Statement on State Budget Negotiations
… New York State Comptroller Thomas P. DiNapoli issued the … ground and resolve them soon. In these uncertain times, New Yorkers need a spending plan that supports our state’s … Department facilities (does not impact State University of New York or City University of New York employees, as they …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-thomas-p-dinapoli-statement-state-budget-negotiationsOpinion 88-73
… reply to your letter asking whether a town of the second class may establish a capital reserve fund for improvement … Whether a town of the second class may establish a capital reserve fund for improvement …
https://www.osc.ny.gov/legal-opinions/opinion-88-73