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Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… adequate to ensure that Company moneys were safeguarded for the period March 1, 2013 through September 11, 2014. … The Union Center Fire Company, Inc. is incorporated under New York State Not-For-Profit Corporation Law and is located in the Town of Union, Broome County. The Company, which is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303State Agencies Bulletin No. 130
… Services will process the initial input of transactions to OSC for the deduction code 317, CSEA Universal Life Program. Agency Processing Agency may need to start or cancel a deduction for an employee with this code, … panel. Refer to Bulletin No. 89 for instructions on how to start and cancel the deduction. For More Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programXVI.3.A Financial Statements – XVI. Financial Reporting
… for general purpose governments include the: Management’s discussion and analysis (MD&A); Basic financial statements; … should support the analysis of financial position and results of operations. Elements to be included in the … activities and business-type activities of the primary government as well as component units. In addition, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsSUNY Bulletin No. SU-301
… Purpose The purpose of this bulletin is to provide instructions to campuses for processing United University Professions … at the discretion of the Campus President and may be made to employees who are incumbents on the payroll on 06/30/2020. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesState Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
Our state is facing great opportunities and challenges in the year ahead and New Yorkers need strong leaders
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Office of Children and Family Services … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-306
SUNY Bulletin No SU306
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-306-2021-suny-summer-sessions-paymentsState Comptroller DiNapoli Releases Audits
… not being used efficiently and effectively and, in the case of open recalls, posed safety risks. The follow-up found …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… for payment. Sullivan West Central School District – Lead Testing and Reporting (Sullivan County) District … goods and services in accordance with the statutory requirements set forth in state law or with the district’s … procurements were subject to the competitive bidding requirements set forth in state law. …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Ocean Beach – Credit … items were appropriate and for village purposes. Barker Central School District – Payroll (Niagara County) Employee … properly prepared for all bank accounts. Sewanhaka Central High School District – Information Technology (IT) …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 88-67
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … law firm. You ask whether, under these circumstances, the appointment of the mayor's law partner would result in a … Whether the appointment of the mayors law partner would result in a …
https://www.osc.ny.gov/legal-opinions/opinion-88-67State Agencies Bulletin No. 1966
… and the Governor’s Office of Employee Relations (GOER) memorandum dated 10/13/2021 provide for a Uniform Maintenance … and Works in a food service or direct care title (see GOER memorandum for a list of eligible titles) and is required to … Works in an eligible title as listed in the GOER memorandum dated 10/13/2021. In addition, part-time employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1966-2021-csea-work-related-clothing-allowance-and-2021-uniform-maintenanceState Comptroller DiNapoli Releases Audits
… and Community Supervision (DOCCS): Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up) (2018-F-21) The Sex Offender Management and Treatment Act requires that …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsSeaford Union Free School District – Capital Assets (2024M-112)
… taxpayers lack assurance that all assets that should be in the District’s possession are within the District and that … totaling $2,135 could not be returned because they were in opened boxes. The remaining four graphics cards were … Lastly, 15 of these IT assets, including 11 laptops, one printer, one smartboard, one server and a desktop computer, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112State Comptroller DiNapoli Releases Audits
… announced today the following audits have been issued. Office for the Aging (OFA): Long-Term Care Ombudsman Program … or complaint level, which may limit its usefulness in decision making. Auditors also found that many residents of … State Health Insurance Program: CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… Free School District , Lyme Central School District , Red Creek Central School District , Sandy Creek Central School District , Sodus Central School District … 30, 2016, or nearly $979,000 over the legal limit. Red Creek Central School District – Financial Condition (Wayne …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases State Audits
… diligence and care over general school fund accounts. In a follow-up report, auditors found DoE and John F. Kennedy … In addition, an authority procurement card was used to buy personal items and other questionable items. New York … of the agreements on to the prescription drug program run by the Department of Civil Service. Auditors identified …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… record fuel deliveries and usage, review fuel records in a timely manner or perform periodic reconciliations. As a … Reports (Tompkins County) Although transactions recorded in the accounting records and reports auditors reviewed were … complete and timely accounting records and reports. In addition, the city controller’s office did not prepare or …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsCicero Volunteer Fire Department - Financial Activities (2025M-138)
… ensure that financial activities were properly recorded and reported and funds were safeguarded? Audit Period January 1, 2024 – … department treasurer should maintain complete, accurate and current accounting records and reports to comply with … ensure that financial activities were properly recorded and reported and funds were safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … – Clerk-Treasurer’s Records and Reports (Schuyler County) The former clerk-treasurer did not make cash deposits in a … unused leave totaling $13,293 when she left employment. The former clerk-treasurer also erroneously reported an …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1