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Comptroller DiNapoli Releases School District Audits
… County) District officials accurately paid salaries and wages according to their payroll process. However, when … completed prior to the treasurer distributing paychecks and processing direct deposits for employees’ pay. Buffalo … the school receives. The initial agreement began in 2003 and was subsequently updated by a revised agreement approved …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsDiNapoli Announces New Technology Investment Through Contour Venture Partners
… Fund has partnered with Contour Venture Partners for a total of twenty investments through the In-State … opportunities are proof that the program is a win for the Fund and a win for companies in communities around the state.” "This …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-new-technology-investment-through-contour-venture-partnersDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… at an accelerating pace. New York City and state agencies, for example, have experienced a broad expansion of AI … AI systems designed or implemented irresponsibly. For instance, a faulty automated fraud detection system in … insurance recipients of fraud, causing financial ruin for many. Similar issues have plagued other systems related …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationDiNapoli: Investment in Upstate Company Returns $33.8 Million to State Pension Fund
… fund dollars into New York companies and it is paying off for the companies and for the state pension fund, which made six times our original … the In-State Program helps provide retirement security for state employees and retirees around the state. The added …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-investment-upstate-company-returns-338-million-state-pension-fundState Comptroller DiNapoli Releases Municipal Audits
… account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. The … to ensure all collections were accurately accounted for and discrepancies could be properly identified. As a … report in November 2018 identifying certain opportunities for improvement related to the collection of season passes …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsExamination of Pitts Management Associates, Inc. Travel Expenses
… was to determine whether the travel expenses claimed for reimbursement by Pitts Management Associates, Inc. (PMA) were incurred for business purposes and were reasonable in price. … to Downstate. On a monthly basis, PMA was reimbursed for professional fees and the consultants’ travel-related …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesHebrew Academy for Special Children, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by the Hebrew Academy … (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/hebrew-academy-special-children-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… because they did not provide detailed guidance for the treasurer or audit committee when collecting and … secretary also inappropriately used a company credit card for personal purchases of at least $1,100 without detection … Auditors found the former clerk did not properly account for fees. The former clerk waived fees for 249 certified …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-659
… inform CUNY payroll staff of new PayServ codes to be used for employee Imputed Income. Affected Employees Active CUNY … bargaining unit AJ or GA and who cover a domestic partner for health insurance benefits will be affected. Employees in … of Civil Service. Background If active employees pay for health insurance coverage for a domestic partner or other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-659-new-additional-pay-earn-codes-cuny-imputed-incomeProtection of Managed Pollinators (Honey Bees) (Follow-Up)
… Honey bees are essential to the agricultural industry for the pollination services they provide. However, the … contact information of the individual(s) responsible for the care of the honey bees, and whether they intend to … to meet its responsibility to certify nucs and queens for sale and to meet the needs of beekeepers requiring …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followAddiction Support Services During Emergencies (Follow-Up)
… of 730,000 individuals per year. Programs are certified for a specified period that can be between 6 months and 3 … providers requiring them to maintain waiting lists for clients awaiting treatment. Additionally, certain … an Emergency Preparedness Plan (Plan) to help them prepare for, respond to, and/or recover from an internal or external …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followState Comptroller DiNapoli Releases Audits
… Conditions (2021-S-27) Flooding remains a serious issue for the City and the Metropolitan Transportation Agency’s … in the initial audit report, implementing a new procedure for monitoring and reviewing training records. Of the initial … The New York Freedom of Information Law (FOIL) provides for public access to government records. Under FOIL, …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-auditsTown of Thompson - Board Oversight (2018M-69)
… ensured financial transactions were accounted for timely and accurately and leave accrual balances were accurate. Key Findings The … duties to ensure that they were completed timely and accurately, which ultimately cost the Town $7,955 in late …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… Determine whether the Board provided adequate oversight of the Association’s financial operations. Key Findings The … or procedures. Conduct or contract for an annual audit of the books and records of the Treasurer and Financial Secretary. Audit claims prior …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117North Salem Central School District – Network User Accounts (2022M-140)
… that District officials should have: Developed procedures for granting, changing and disabling network user accounts. … 2011 and 2019. Key Recommendations Develop procedures for granting, changing and disabling network user accounts, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… a variety of taxes, Federal grants, fees, fines, receipts for State-provided services, and other miscellaneous … to provide essential information that can be used for financial reporting and analytical purposes, and to … with the account code, to provide a lower level of detail for reporting and analysis. The following major classes of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewEast Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)
… Fire District, which covers the Town of East Bloomfield and certain areas of the Town of Canandaigua in Ontario … a five-member Board of Directors. Combined total revenues and expenses for 2015 and 2016 were approximately $121,000 and $57,000, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operationsTown of Lockport – Justice Court (2018M-36)
… did not ensure that all tickets were properly disposed in a timely manner or that fines and fees were properly … on a monthly basis. All cash on hand and on deposit in the bank should be compared to a listing of Court … held and disbursed is maintained and reconciled with cash in the bail account monthly, and report and remit forfeited …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/07/13/town-lockport-justice-court-2018m-36More About This Retirement Plan – State Police Plan
… by Article 14 benefits. View your Article 14 plan book for more information. This publication has made reference to … rights and responsibilities, and is not a substitute for any New York State or federal law. For specific information about your benefits, please contact …
https://www.osc.ny.gov/retirement/publications/1518/more-about-retirement-planCrittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… the Department’s membership. The Treasurer did not perform and retain monthly bank reconciliations and did not retain custody of all Department funds as … the Treasury duties or monitor the financial activities and documentation for the daily lottery account. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controls