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Montrose Fire District – Claims Auditing (2025M-53)
… 31, 2024 Understanding the Audit Area The claims audit is often the last line of defense for preventing … $484 made through an online payment system and at a local coffee chain. Although officials claimed that the purchases … to effectively monitor District financial operations is diminished and errors and irregularities may continue to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… Fire District No. 1 (District) officials develop and manage a comprehensive investment program? Audit Period … policy that can provide officials with a tool to manage finances more effectively and help ensure that funds … safe and liquid. However, officials did not develop and manage a comprehensive investment program. For example, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69State Agencies Bulletin No. 1938
… academic year Teachers not returning in the Fall of 2021 Change in Comp Rate Codes Transfers between agencies Work … are Hired, Rehired, Concurrently Hired, or have a position change effective the first date of the agency’s academic year … day of the academic year is mid-pay period since no status change has been reported on the teacher’s Job Data page. To …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1938-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1583
… information and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P … for CAL teachers Restoration of health insurance for Contract Pay teachers General Deductions for Contract Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1583-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsAccounts Payable Advisory No. 60
… Subject : Referencing an expired contract Reference : Guide to Financial Operations (GFO), Chapter XI, Section 2.E - Contract Amendments Subject to OSC Review Guidance : This is … to remind agencies that they may not reference an expired contract on a voucher if the goods or services were provided …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/60-referencing-expired-contractSyosset Central School District - Payroll (2018M-42)
… accuracy of the compensation paid and benefits provided to employees. Noteworthy Achievements District officials have … established adequate procedures over the payroll function to ensure that compensation paid and benefits provided to employees are accurate. We analyzed 35,236 checks totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42Berne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… financial information. Key Findings Detailed budget to actual reports are not provided to the Board timely. Bank reconciliations are not prepared … The Business Manager should ensure detailed budget to actual reports for revenue and expenditures are provided …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… State Comptroller Thomas P. DiNapoli’s Fiscal Stress … and cities in fiscal stress, visit: https://www.osc.state.ny.us/localgov/fiscalmonitoring/lists.htm To search the … System Search Tool could be found here: http://wwe1.osc.state.ny.us/localgov/fiscalmonitoring/fsms.cfm For access to …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdCUNY Bulletin No. CU-118
… To explain the process for adding a TIAA/CREF retirement election for adjunct employees Affected Employees Adjunct … taken in the Begin Date. Select Elect as the Participation Election. Type the employee's TIAA eligibility date in the … explains the process for adding a TIAACREF retirement election for adjunct employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-118-tiaacref-pensionability-adjunct-earningsComptroller DiNapoli Releases School Audits
… expenditures. Hamburg Central School District – Capital Project (Erie County) The district was not transparent in its … The district set aside over $6.6 million for general construction and site work contracts, which was not part of … fiscal year ended 2013. ### For access to state and local government spending and nearly 50,000 state contracts, visit …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0DiNapoli: Former Assistant Clerk Charged with Stealing Nearly $4,000 from Village of Horseheads
… Weeden Wetmore and the New York State Police announced the arrest of Tammy Miele, former Assistant Clerk for the Village … for allegedly stealing nearly $4,000 from the Village. The arrest was the result of a joint investigation between … Acting Superintendent Steven A. Nigrelli said, “This arrest should serve as a reminder that those who choose to …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-former-assistant-clerk-charged-stealing-nearly-4000-village-horseheadsDiNapoli: Former Clerk Padded Her Pay With Town Funds
… Thomas P. DiNapoli today announced the arrest of Jordan Green after an investigation and audit found that she paid … thousands of dollars in unauthorized payroll payments. Green also had the town pay back her loans from the state’s … and Essex County District Attorney Kristy Sprague. "Ms. Green used her control over the town's accounts to allegedly …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… the Daily Revenue Journal (NYGL0400) or the daily Payee List (NYAP0495); The date federal funds are requested …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityStatement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget
… ahead and I urge caution in tracking revenue and making swift adjustments if needed. “The plan includes an increase …
https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budgetSUNY Maritime College Review of PCard Transactions and TCard Expenses
… were for the official duties of the cardholder and were in accordance with the OGS and Maritime’s Procurement Card … the most economical method of travel and keeping the best interest of the State in mind. It is the responsibility … reasonable, and necessary, all authorized travel is in the best interest of the State and employees receive appropriate …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesCUNY Bulletin No. CU-334
… earnings." Affected Employees CUNY employees in the title of Maintenance Worker (CUNY) Effective Date(s) Increases may be submitted in Pay Period 6C (Institution), paychecks dated 6/19/08. Rate … 2008. The new rates and other information are contained in a memorandum dated April 24, 2008 from Carmelo Batista, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-334-retroactive-rate-increases-maintenance-workers-cunyDiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… across the state as fiscally stressed , this includes 12 counties, 11 cities and 21 towns. For the third consecutive year DiNapoli’s office … each of the three years since he implemented the system, 21 were in stress in two out of three years and 35 for only …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesOpinion 89-62
… districts. January 29, 1990 Louise R. Beale, Legal Counsel Laurelton Fire District …
https://www.osc.ny.gov/legal-opinions/opinion-89-62Opinion 2000-9
… -- Officers and Employees (compensation for executive director); (performance evaluation program) PUBLIC OFFICERS … program) WORDS AND PHRASES -- Compensation (as including salary and certain other payments) GENERAL MUNICIPAL LAW … compensation as an "after-the-fact" bonus to the executive director of the agency for services already rendered and for …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9