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Town of Saranac – Payroll (2014M-289)
The purpose of our audit was to determine if Town officials established effective internal controls over payroll for the period January 1 2013 through July 31
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289East Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… and maintained an inventory of textbooks loaned to nonpublic school students. Key Findings The District did not have adequate systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to eligible students. … for and maintained an inventory of textbooks loaned to nonpublic school students …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-schoolSteuben County – County Bridge Maintenance (S9-13-1)
… budgeted expenditures totaled $186 million in 2012. The DPW operating budget was $20.6 million for the 2012 fiscal year. The County Department of Public Works (DPW) is responsible for the maintenance and monitoring of … is directly involved with the oversight of bridges. The DPW is responsible for the maintenance and repair of …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/steuben-county-county-bridge-maintenance-s9-13-1Town of Afton – Budgeting Practices (2013M-304)
… January 1, 2012 to August 22, 2013. Background The Town of Afton is located in Chenango County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304State Agencies Bulletin No. 2383
… it is necessary to obtain a new authorization card only if the employee wants to contribute to a different SEFA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2383-state-employees-federated-appeal-sefa-campaignDiNapoli Announces Oil Spill Fund Agreement with Dutchess County and the Town of Hyde Park
… York Environmental Protection and Spill Compensation Fund (Oil Spill Fund), Dutchess County and the Town of Hyde Park to convert an abandoned gas station located at 1381 Route 9G to community green space. The Oil Spill Fund, which is administered by DiNapoli, has paid …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-announces-oil-spill-fund-agreement-dutchess-county-and-town-hyde-parkApplying for Benefits – State Police Plan
… To apply for all Retirement System benefits, you must file the … of the State Comptroller in a timely manner. You can file for a service retirement benefit online. Sign in to your … Summary’ area of your Account Homepage and click “Apply for Retirement.” Paper forms are available on our Forms page …
https://www.osc.ny.gov/retirement/publications/1518/applying-benefitsDiNapoli: January Tax Collections Fall Short
State tax collections through the first 10 months of the states fiscal year rose 1 percent from last year to $589 billion but were $3673 million below the states latest estimates because of lower than expected Personal Income Tax PIT collections
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-january-tax-collections-fall-shortState Comptroller DiNapoli Announces Municipal Audits
… time sheets electronically instead of printing them out only to have paper copies on file in order to save the time …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsLegal Aid Society
… the appropriate level of scrutiny over the AFC Program, which includes verifying that the amounts on Legal Aid’s …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyFranklin Square Union Free School District – Website Transparency (2025M-93)
… post certain financial and administrative information on a school district’s website to help enhance the public’s … action plans (CAP) addressing findings in the management letters for fiscal years ending June 30, 2023 and June 30, 2024. FOIL online … comprehensive financial and administrative information As a result the community and other interested parties could not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93Opinion 89-55
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … POLICE AND POLICE PROTECTION -- Police Chief (delegation of power to determine promotions) -- Police Department … police department may delegate that authority to the chief of police …
https://www.osc.ny.gov/legal-opinions/opinion-89-55NYS Comptroller DiNapoli: ExxonMobil Agrees to Assess Impacts of Climate Change
… Thomas P. DiNapoli today announced that ExxonMobil has agreed to implement the shareholder request that the … State Comptroller Thomas P. DiNapoli. "I am pleased Exxon has agreed to undertake this important analysis. Climate … risks associated with that 2-degree scenario. While Exxon has previously recognized that changing regulations could …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-exxonmobil-agrees-assess-impacts-climate-changeEaster Seals New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Easter Seals New York (Easter Seals NY) on its … throughout New York State. Easter Seals NY is authorized by SED to provide preschool special education services to … for preschool special education services through rates set by SED. The reimbursement rates are based on financial …
https://www.osc.ny.gov/state-agencies/audits/2016/10/12/easter-seals-new-york-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2186
… Purpose: The purpose of this bulletin is to provide agencies with instructions to … the Governor signed legislation authorizing the creation of a new Tier 6 pension plan. Members of this tier enrolled in a retirement system after March 31, … The purpose of this bulletin is to provide agencies with instructions to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2186-2024-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andVI.2.B Policies/Laws – VI. Budgets
… default. This functionality requires that parent and child budgets be aligned and all budgetary transactions originate at the child budget level, thereby allowing the system to roll-up … the parent budget level. Within SFS there are two parent/child budget relationships which will use this functionality: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsState Comptroller DiNapoli Releases Municipal Audits
… electronic payments or financial system user access. As a result job duties were either not properly separated or not … user access was not properly administered; all nine users had access to all of the financial modules in the system and a user could make unauthorized changes to cover inappropriate …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsXII.6.O Paying Retainage – XII. Expenditures
… This section provides Business Units with instructions on recording and paying retainage against applicable … the retainage (negative amount). Processing both lines on the payment voucher establishes the retainage against the … from capital project payment(s). For more information on account codes, please see Chapter IV, Section 4.A - …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageState Comptroller DiNapoli Releases School District Audits
… have been issued. Canajoharie Central School District – Fuel Purchasing (Montgomery County) District officials did not adequately manage fuel purchases by seeking competition and did not audit fuel … County) District officials developed a process to account for leave accruals and a system over payments for unused …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-audits