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State Comptroller DiNapoli Releases Municipal & School Audits

… bills and meter readings were not independently reviewed for accuracy. As a result, officials and customers have no … bookkeeper did not record amounts billed totaling $592,956 for water and sewer services in the accounting records and … board meeting minutes; maintain supporting documentation for deposits; prepare abstracts for payment of claims; make …

https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits

State Comptroller DiNapoli Releases School District Audit

… did not adopt a clear and comprehensive nonresident admission or tuition policy. As a result, auditors could not …

https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-school-district-audit

Accounts Payable Advisory No. 5

… Making Payments to the United States Postal Service (USPS) and related postal services, such as Pitney Bowes … to vendors. Improper preparation of vouchers payable for USPS and related postal services may delay payment crediting. … For information on how to process payments to the USPS and related postal services, including specific …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postage

Village of Greenwich - Water and Sewer Financial Operations (2019M-229)

Determine whether Village officials effectively managed the billing collecting enforcing and accounting for water and sewer charges

https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-greenwich-water-and-sewer-financial-operations-2019m-229

Gates-Chili Central School District - Financial Management (2019M-53)

… $12 million in unbudgeted year-end transfers to capital projects and reserves, overstating encumbrances by $827,000 … as a funding source. The tax certiorari and unemployment insurance reserves were overfunded by $2.86 million as of …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/gates-chili-central-school-district-financial-management-2019m-53

Binghamton City School District – Information Technology (2019M-147)

… the Board and District officials adequately safeguarded data from abuse or loss. Key Findings Officials do not … the Board and District officials adequately safeguarded data from abuse or loss …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147

State Comptroller DiNapoli Releases Municipal & School Audits

… form or other supporting documentation. Rockland County – Budget Review State law authorizes the county to issue debt … the significant revenue and expenditure projections in the 2024 proposed budget are reasonable. The county’s proposed … operations, or that the district’s required annual update documents were filed. The board also did not conduct an …

https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-releases-municipal-school-audits

SUNY Bulletin No. SU-337

The purpose of this bulletin is to describe the new Time Entry Earnings Codes created to systematically adjust overtime earnings for State University of New York SUNY employees who also receive Intermittent Inconvenience Earnings Code IIO Intermittent Inconvenience with Shift Earnings Code ISO

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-337-change-overtime-processing-procedures-suny-employees

State Comptroller DiNapoli Releases Municipal & School Audits

… not complete the annual training. Burnt Hills – Ballston Lake Central School District – Employee Benefit Plan …

https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0

Thousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security

… of computers and other costly information technology (IT) equipment being unaccounted for, and the agency destroys … its operations.” ITS was created in 2012 to centralize IT services for state executive agencies. In addition to overseeing the state’s IT services and purchasing and maintaining equipment for …

https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-security

IX.11.D Unique Entity Identifier (UEI) – IX. Federal Grants

… standards to ensure compliance with grant application and Single Audit requirements. All applicants for federal … to include a Unique Entity Identifier (UEI) on both paper and electronic applications. The UEI is a 12-character … agencies. It is critical that agencies utilize the correct and consistent UEI throughout the entire lifecycle of a …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11d-duns-number

State Agencies Bulletin No. 2256

… to provide agencies instructions for submitting payments not processed automatically. Affected Employees: All … 2023 and 2024 retroactive increases to eligible employees not processed automatically or who return from an authorized … earnings codes that are submitted with an amount will not be adjusted automatically. Therefore, beginning in …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2256-april-2023-and-2024-retroactive-increases-location-pay-supplemental

Quaker Street Fire District – Board Oversight (2021M-96)

Determine whether the Quaker Street Fire Districts District Board of Fire Commissioners Board provided oversight to ensure purchases complied with the Districts procurement policy claims were adequately reviewed and financial reports AUDs were filed timely

https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96

XII.6.I Paying a Non-State Employee – XII. Expenditures

… whether the individual is, or has been, on the payroll of the State at any time during the current calendar year. The State encompasses any department, board, commission, etc., that has its payroll processed by OSC. The legislature, its commissions, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employee

State Agencies Bulletin No. 1685

… regarding tax information may be direct to the Tax and Compliance mailbox. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1685-2018-csea-and-pef-over40-comp-time-ii-cash-out

State Comptroller DiNapoli Releases Municipal & School Audits

… County) District officials did not provide the board with complete and accurate information in a timely manner to … the county treasurer for a period of three years, together with all accumulated interest less the county treasurer’s …

https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-audits

Henrietta Fire Company, Inc. – Board Oversight (2025M-71)

… the Board did not ensure that the Treasurer maintained custody of all Company funds as required by the Company’s … forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and standards are included in …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71

Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)

… (Town) Supervisor (Supervisor) maintain complete, accurate and current accounting records and reports? Audit Period January 1, 2024 – January 31, 2025 … Area A town supervisor must maintain complete, accurate and current accounting records and reports for informed …

https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68