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Wayne Central School District – Financial Management (2012M-229)
… Background The Wayne Central School District is located in Wayne County and Monroe County. The District is governed … underestimated revenues and overestimated expenditures in the adopted budgets by a total of $20.5 million. As a … limits, District officials: appropriated $4.6 million in fund balance that was not needed to fund the budget, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Town of Lebanon – Justice Court (2013M-247)
… and reporting of activities. Justice Bartlett failed to account for all moneys received, resulting in a $2,295 … the Justice’s account. The Justice did not prepare monthly bank or accountability reconciliations, issue appropriate receipts for all money received, deposit money intact or in a timely manner, file accurate and …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Town of New Baltimore – Procurement Practices (2013M-203)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is … contract pricing and did not have documentation to that effect. Our comparisons of items and prices against …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Town of Minetto – Financial Condition (2013M-284)
… of Minetto is located in Oswego County, is approximately 6 square miles, and serves approximately 1,660 residents. The …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Alden Central School District – Fuel Management (2024M-90)
… manage fuel operations. Specifically, the Superintendent of Schools (Superintendent) and Business Administrator (BA) … clear written guidance or provide adequate oversight of fuel management including: verifying the quantity of fuel purchased and unit price charged, controlling fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… the State, distinct and separate from the Town of Paris, in Oneida County. The District is governed by a five-member … annual financial report (AUD) was prepared and filed in a timely manner or that an annual audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Village of Wappingers Falls – Audit Follow-Up (2023M-70-F)
… Trustees (Board) did not provide adequate oversight over financial operations and capital projects. The audit included … and oversight of Village operations. The Mayor is the chief executive officer. The Board-appointed Treasurer is the chief fiscal …
https://www.osc.ny.gov/local-government/audits/village/2026/06/05/village-wappingers-falls-audit-follow-2023m-70-fOpinion 92-31
… and Duties (publication of informational newsletter) VILLAGE LAW, §4-412(1): A village, by local law, may provide for the publication and … expense, may publish a newsletter to be distributed to village residents. Section 89(71) of the former Village Law … Whether a village at village expense may publish a newsletter to be …
https://www.osc.ny.gov/legal-opinions/opinion-92-31New York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … provide Special Education Itinerant Teacher (SEIT), full-day and half-day Special Class (SC), and full-day and …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualOversight of Child Protective Services (Follow-Up)
… reporting of child abuse and maltreatment, provide for the swift and competent investigation of such reports, … Register of Child Abuse and Maltreatment (SCR) via phone calls, fax, and electronic submissions (hereafter, suspected … and maltreatment received by the SCR are referred to as “calls”). The SCR, established by New York Social Services …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followState Agencies Bulletin No. 2354
… of Correction Officer Trainee, Correction Officer Trainee Spanish Language, Correction Officer, Correction Officer Spanish Language, Correction Sergeant, or Correction Sergeant Spanish Language. Employees in a position represented by BU61 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesState Comptroller DiNapoli Releases School District Audits
… maximum allowable rates and actual BOCES costs by a total of $1.29 million, or an average of $430,000 each school … did not establish adequate IT controls over physical IT assets and non-student user account access to the district’s … and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… A Manhattan-based preschool for children with disabilities … to adhere to the State Education Department's rules for getting taxpayer funded reimbursements," DiNapoli said. "We … officials are in agreement with our recommendation." NYL is a not-for-profit preschool special education services …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expensesState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Office of Addiction Services and Supports (OASAS): Problem Gambling … or social impact study to identify the number or location of individuals in need of problem gambling treatment … process, and auditors could not determine whether shelter rates were reasonable. In a follow-up, auditors found DHS has …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 421
… Purpose To explain the use of the new Earnings Code LOM (Location Other Amount) for … employees in Executive agencies, whose principle place of employment or official station is in the five boroughs of NYC, (Bronx, Kings, NY City, Queens and Richmond), or in … To explain the use of the new Earnings Code LOM Location Other Amount for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-payLocal Government – 2022 Financial Condition Report
… Major Local Revenue Sources Remained Fairly Stable Real property … in local fiscal years ending (LFY) in 2020. As the single largest source of revenue for local governments, real … or 12.4 percent, of total revenue and remained the largest single revenue source for counties (33.6 percent in LFY …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. State Education Department (Preschool Special Education Audit Initiative) – Williamsburg Infant & Early … by the State Education Department to provide full-day Special Class education services to children with …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsDiNapoli: Audits Find Certain IDAs Lack Job Creation Data
… Comptroller Thomas P. DiNapoli have revealed a number of local Industrial Development Agencies (IDAs) do not verify … companies that fail to reach specific benchmarks because of inadequate contract agreements. DiNapoli’s office audited … are left with unanswered questions about the effectiveness of providing costly tax breaks to private companies. IDAs owe …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-audits-find-certain-idas-lack-job-creation-dataSexual Harassment Policy for the Office of the State Comptroller
… and employees can enforce this right by filing a complaint internally with the Division of Diversity … assists in any investigation of a sexual harassment complaint. Any employee of OSC who retaliates against anyone … any sexual harassment or retaliation. A copy of OSC’s complaint form is attached to this Policy. Supervisors must …
https://www.osc.ny.gov/sexual-harassment-policyDiNapoli Honors Community Leaders During Lunar New Year Celebration
… State Comptroller Thomas P. DiNapoli hosted a reception in celebration of Lunar New Year on Thurs., Jan. 30 in Brooklyn, New York. Photos of the event, including the … immigrated to the US when she was 16 years old. In 2004 Maggie opened Park Asia in Sunset Park, Brooklyn. …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebration