Search
State Comptroller DiNapoli Releases School Audits
… addition, district officials did not provide formalized IT security awareness training to staff. Sensitive IT control …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsHampton Bays Union Free School District – Claims Processing (2013M-333)
… The Hampton Bays Union Free School District is located in the Town of Southampton, Suffolk County. The District is … fiscal year were approximately $47 million. Key Finding During our audit period, the District paid general fund … the purchasing agent did not always formally approve all purchases prior to ordering goods and services. We …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Hammond Central School District – Financial Management (2024M-70)
… funds. As a result, they levied more taxes than needed to fund operations and were not transparent with taxpayers. … 2022-23. This made it appear that the District needed to increase real property taxes and use appropriated fund balance to close projected budget gaps, when the District’s actual …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… annual audit of the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report (AFR) with the Office of the State … an annual audit of the Village Chief Fiscal Officers CFO financial records and reports filed the required Annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… complete report – pdf] Audit Objective Determine whether the Village of Hoosick Falls (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Hoosick Falls Village Board of Trustees Board …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… Academy Central School District at Delhi (District) Board of Education (Board) and District officials properly managed … and reserves. The Board and officials’ consistent practice of appropriating fund balance that is not needed and … Overestimated budgetary appropriations by a total of $5 million (8.6 percent) and developed budgets that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… purposes. Officials said they purchased 300 $100 gift cards totaling $30,975 for students for achieving certain grades on State exams but the cards were given to 19 teachers and support staff based on … in December 2024 for the alleged theft of $1,100 in gift cards. On July 2, 2025, the former Operations Manager pleaded …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… advances were spent. Despite the Board not adopting a credit card policy, nor authorizing credit card usage, the District issued five credit cards: … plus one to the Treasurer. Key Recommendations Address audit recommendations provided by the independent …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Opinion 2008-5
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (amount payable to volunteer fire company under fire protection contract); (restrictions on use … PREVENTION -- Contracts (amounts payable to volunteer fire company); (restrictions on use of money by volunteer fire …
https://www.osc.ny.gov/legal-opinions/opinion-2008-5XII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures
… guidance to agencies for when vendor, employee expense, or SSP checks (all commonly referred to as “A” checks) are returned and/or need to be reissued. These checks can be easily identified … “SSP” in front of it. Information on how to reissue or cancel other types of checks is as follows: Letter on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-checkCUNY Bulletin No. CU-418
… OSC’s automatic processing and provide agency instructions for the payment of Increments. Affected Employees Eligible employees in … are authorized pursuant to the Memorandum of Agreement for 2007-2010 between the City University of New York (CUNY) … OSCs automatic processing and provide agency instructions for the payment of Increments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-418-january-2011-increments-city-university-new-york-cunyState Agencies Bulletin No. 764
… Officer (SPL) Supervising Env. Conservation Officer Park Patrol Officer Trainee Park Patrol Officer Trainee (SPL) Park Patrol Officer Park Patrol Officer (SPL) University …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/764-2007-uniform-allowance-and-uniform-clothing-allowance-security-employeesCUNY Bulletin No. CU-619
… Purpose To inform agencies of OSC’s automatic processing of the July 2018 Increments and provide instructions for … eligibility criteria Background Pursuant to Section 6220 of New York State Education Law, yearly increments are to be … To inform agencies of OSCs automatic processing of the July 2018 Increments and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-619-july-2018-city-university-new-york-cuny-incrementsTown of Glenville – Justice Court Collections (2016M-246)
… $390,600 for fines, fees and surcharges and $48,000 for bail. Key Finding Court collections were accurately accounted …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/10/21/town-glenville-justice-court-collections-2016m-246Town of Allen - Town Clerk Fees (2016M-28)
… November 19, 2015. Background The Town of Allen is located in Allegany County and has a population of approximately 450. … annual audit of the Clerk's records and enter the results in the Town's meeting minutes. …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28Unified Court System Bulletin No. UCS-183
… Life. Affected Employees Employees in Bargaining Unit DR , represented by the Court Officers Benevolent Association … Association of Nassau County, employees in Bargaining Unit DR will now be eligible for Deduction Code 550, Boston Mutual … will automatically process deduction transactions for BU DR using the deduction code 550. NOTE: The vendor will submit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-183-change-eligibility-boston-mutual-life-insurance-deduction-codeUnified Court System Bulletin No. UCS-194
… Purpose To notify agencies of the new deduction code 551 Security Mutual Life that has been established for certain … To notify agencies of the new deduction code 551 Security Mutual Life that has been established for certain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-194-new-deduction-code-551-security-mutual-lifeUnified Court System Bulletin No. UCS-223
… deduction transactions using deduction code 398. The vendor will submit all transactions for enrollments, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-223-update-existing-deduction-code-398-bankers-sec-gr-lifeAccounts Payable Advisory No. 53
… XI-A, Section 3 - Purchase Orders Guidance: The Office of the State Comptroller (OSC) has updated the policy and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersState Agencies Bulletin No. 1453
… is superseded by Payroll Bulletin No. 1453.1 . Purpose To notify agencies of the new voluntary deduction codes for … Agency Actions Notify affected employees. Questions To obtain authorization forms or eligibility information, … 261. Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1453-new-deduction-codes-559-nyscopba-petfirst-pet-insurance-and-560