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State Comptroller DiNapoli Releases Municipal & School Audits
… approved. Had officials established procedures to ensure transportation aid applications were accurately … had not billed $95,210 of the $129,538 in tuition to which it was entitled for the 2020-21 through 2022-23 … in accordance with state law which requires the clerk to deposit fees within three business days after total …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1942
… of this bulletin is to provide agencies with new tools for reviewing and explaining an employee’s retroactive … a retroactive salary increase, may receive retroactive pay in their paychecks. The employee’s paystub provides the total … - Identifies retroactive pay calculated for an employee at the time query is run and prompts for the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1942-new-locked-queries-review-retroactive-payments-employees-paycheckState Comptroller DiNapoli Releases Municipal & School Audits
… without detection. For example, the amount of municipal waste collected, as recorded by the transfer station, was 238 … $51,800 less in fees than it should have for the collected waste. In addition, over a more than two-year period, the … earned leave accruals. Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (Chenango County) Officials …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsSubway Wait Assessment
… year Mission Statement and Performance Indicator reports list Subway Wait Assessment (WA) as an indicator of the MTA’s … MTA website’s Subway Performance Dashboard (Dashboard). Key Findings According to Transit Operations Planning (OP), subway WA is calculated at time points, which should consist of between 25 and 50 percent of …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentOpinion 88-11
… issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance of lands subject to reversionary … §1-102(1): When land is conveyed to a village for use as a park, subject to a private reversionary right, the land, upon its discontinuance as a park, may be re-conveyed to the original grantor or his …
https://www.osc.ny.gov/legal-opinions/opinion-88-11State Comptroller DiNapoli Releases Municipal Audits
… , Town of Red Hook , Rockland County , City of Troy and the Village of Tuxedo Park . "In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsState Police Bulletin No. SP-169
… Expertise Pay will be increased to $2,450 annually. Holiday Bonus Pay (HSP) Effective 04/01/14, Eligibility Date … in Bargaining Unit 62. OSC will insert a row in the employee’s Job Data record using the Action/Reason code of … with the exception of the following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-169-april-2014-april-2015-and-april-2016-retroactive-salary-and-otherProposed Regulations
… are amended to read as follows: (a) the annual reports of the public authority , in accordance with section 2800 of the Public Authorities Law; (b) a transmittal letter from … entered into, all contracts entered into with New York state business enterprises and the subject matter and value …
https://www.osc.ny.gov/legislation/proposed-regulationsState Police Bulletin No. SP-174
… Police Investigators Association. The agreement provides for 1.5% General Salary increases for Investigators, Senior Investigators and Investigative … 1.50% OSC will systematically process the increases for eligible employees in Bargaining Unit 62. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-174-april-2017-salary-increases-state-police-employees-represented-new-yorkState Comptroller DiNapoli Releases Municipal & School Audits
… and consideration. We returned to the district in July 2024 to conduct an audit follow-up review. Based on our … were not deposited in a timely manner (averaging 154 days late), including two deposits totaling $22,143 that were made … action level, as required. Finally, the district did not post the test results of the resampled potable water outlets …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1924
… Job Rate based on the 04/01/2020 Salary Schedule, OSC will reduce the salary to the Job Rate. If the salary is greater … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic … to the Social Security Administration (SSA). As PayServ does not include this information, OSC will be mailing a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1924-april-2020-managementconfidential-mc-retroactive-2-salary-increaseNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… and the Chief’s vacation to a clothing-optional resort in Jamaica with his spouse, Secretary to the Board. $7,239 for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163State Comptroller DiNapoli Releases Municipal Audits
… on their financial operations while developing their 2021 fiscal year budgets. Below are the findings of some of … and for appropriate district purposes. However, the failure to review disbursement activities increases the risk … officials awarded projects in accordance with established guidelines, but once funds were disbursed, officials …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 94-15
… funds and endowment funds, including donations made to a school district from private sources in the form of … school district's investment policies, enacted pursuant to General Municipal Law, §39, relate to endowment or extraclassroom funds must be determined by …
https://www.osc.ny.gov/legal-opinions/opinion-94-15City of Yonkers – Budget Review (B17-6-10)
… Consider establishing and funding a contingency fund. Pass the necessary amendments to change the fees for parking violations, and other fees. Pass a resolution to raise water rates prior to the adoption …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… to assess Fire Company controls over financial activities for the period January 1, 2012 through June 30, 2013. … The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and … Company official is required before someone uses the debit card. Key Recommendations Revise the by-laws to define the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Opinion 2006-7
… of unneeded ambulance as consideration under contract); (for services provided using vehicles owned by service provider); (use of monies paid … a town improvement district be sold pursuant to at public sale (1999 Opns St Comp No. 99-14, p 31; see also Langdon v …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and … 2015-16. Appropriated fund balance was not always needed to finance operations because the District had a total of … deposit forms. The Board did not appoint a faculty auditor to reconcile the central treasurer’s records with the ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraTrumansburg Central School District – School Lunch Operations (2015M-171)
… the Town of Covert in Seneca County; and the Town of Hector in Schuyler County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Campbell-Savona Central School District -- Budget Review (B2-14-11)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … projection. District officials underestimated State aid in the 2014-15 tentative budget by almost $680,000. We …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11