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Comptroller DiNapoli Releases Municipal Audits
… appropriately and effectively.” Niagara County – Golf Course Financial Operations (2015M-308) County officials did not establish accountability over golf course sales. Consequently, golf course sales were not all … County) The two procurement policies in effect during the audit period did not provide adequate guidance for purchases …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing … board minutes and the amounts in the minutes did not agree with the total amounts of the approved claims for two of the … projects in place and no planned capital projects in the near future. Town of Westerlo – Selected Financial Activities …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Statement on Arrest of Muge Ma for COVID-Related Scam
… Thomas P. DiNapoli released a statement today after the arrest of Muge Ma following a joint investigation by his … Comptroller DiNapoli released a statement after the arrest of Muge Ma following an investigation by his office US …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-statement-arrest-muge-ma-covid-related-scamInternal Controls Over Selected Financial Operations
… are composed of the New York Army National Guard, New York Air National Guard, New York Naval Militia, and the New York … it incurs in operations and training of the State Army and Air National Guard. Key Findings Weaknesses in DMNA’s … Ensure that requests to NGB for reimbursement for costs covered under the MCA are adequately documented and …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Greenport Union Free School District , Monticello … and the Valley Central School District . “In an era of limited resources and increased accountability, it’s … County) District officials need to improve their oversight of the budget process and financial condition. Beginning in …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0State Police Bulletin No. SP-261
… of State Police of OSC’s automatic processing of the 2025 State Police Hazardous Duty Pay, and to provide agency … The 2025 State Police Hazardous Duty Pay is effective on 11/01/2025, end dated on 10/31/2026, and will be processed in … of State Police of OSCs automatic processing of the 2025 State Police Hazardous Duty Pay and to provide agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-261-2025-hazardous-duty-pay-eligible-employees-state-police-troopers-unitOpinion 94-30
… effective May 25, 1990. This Chapter did not amend the language of section 39(2)(e). Chapter 190 of the Laws of 1990 … that the Legislature inadvertently failed to amend the language of section 39(2)(e) of the Judiciary Law to …
https://www.osc.ny.gov/legal-opinions/opinion-94-30State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … completed audits of the Alden Central School District , East Aurora Union Free School District and the Kiryas Joel … exceeds the statutory limit by nine percentage points. East Aurora Union Free School District – High School …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsUnified Court System Bulletin No. UCS-272
… following Bargaining Units: F8, G9, SA, SD, SG, SK, SN, DR, S9, SR, SY who meet the eligibility criteria on … York and the affected bargaining units (Bargaining Units DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9) provides for a … reports will be sorted by Department ID, then by employee name in alphabetical order. NPAY770 – One Time Payment Report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-272-april-2019-state-new-york-unified-court-system-ucs-longevityDiNapoli Audit Finds Lax Oversight of Medicaid Payments May Have Cost Taxpayers Nearly $300 Million
… insurer should have covered, and not enough is being done to make sure Medicaid recovers that money, according to an audit by New York State Comptroller Thomas P. DiNapoli. … $300 million in pharmacy claims that Medicaid never tried to recover from patients’ insurance providers. “Medicaid is …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-audit-finds-lax-oversight-medicaid-payments-may-have-cost-taxpayers-nearly-300-millionTown of Huron – Financial Management (2014M-367)
… review the Town’s financial management, budget practices and resultant financial condition for the period January 1, … Background The Town of Huron is located in Wayne County and has a population of approximately 2,000. The Town is … total approximately $2.16 million. Key Findings The Board and Town officials have not developed multiyear financial …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367Other Bulletin No. 75
… not processed automatically. Affected Employees: Employees in Bargaining Unit 97 who meet the eligibility criteria are … Increase: Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) Employees with a Comp Rate Code of ANN who are in an NS position (Grade 600) which is equated to a grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-75-april-2024-state-university-construction-fund-scf-civilLaFargeville Central School District – Information Technology (2021M-192)
… non-student user account access to the District’s network. In addition to sensitive IT control weaknesses that were … Recommendations Implement procedures to properly account for physical IT assets throughout the District. Establish … and regularly review and update network user accounts for necessity and appropriateness. Develop and adopt a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Comptroller DiNapoli Releases School Audits
New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the CaledoniaMumford Central School District Genesee Valley Board of Cooperative Educational Services Heuvelton Central School District Syracuse City School District and the Your Home Public Library
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsGreece Central School District – Procurement of Professional Services (2024M-129)
… School District (District) Board of Education (Board) and District officials sought competition for the procurement … of professional services. Key Findings The Board and District officials did not always seek competition for … services were procured in the most economical way and without favoritism. Of the 51 professional service …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/31/greece-central-school-district-procurement-professional-services-2024mState Agencies Bulletin No. 1625
… earnings limit for Tier 5 Employee Retirement System (ERS) and Tier 5 Teacher’s Retirement System (TRS) members for … Affected Employees Employees who are Tier 5 members of ERS Plan Type 7Y and TRS Plan Type 7X Effective Dates … overtime earnings limit for that year for Tier 5 ERS and TRS members as follows: ERS and TRS Overtime Limit by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1625-tier-5-pensionable-overtime-earnings-limit-calendar-year-2018-employeesEast Meredith Rural Fire District – Financial Activities (2021M-26)
… Meredith Rural Fire District’s (District) Board of Fire Commissioners (Board) established adequate controls over cash … East Meredith Rural Fire Districts District Board of Fire Commissioners Board established adequate controls over cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/28/east-meredith-rural-fire-district-financial-activities-2021m-26Long Beach City School District – Financial Management (2023M-147)
… or used to fund operations. District officials disagreed with certain aspects of our findings. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Internal Control System Components
… Assistance’s (Office) management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period January 1, 2013 … York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsAbout Statement No. 67 – Governmental Accounting Standards Board
… The Governmental Accounting Standards Board (GASB) Statement No. 67, Financial Reporting for Pension Plans : … information disclosures. Has no impact on NYSLRS’ Statement of Plan Net Position or Statement of Changes in Plan Net Position. For more … Governmental Accounting Standards Board GASB Statement No 67 establishes accounting and reporting …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-67