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Liverpool Central School District – Employee Compensation and Benefits (2014M-374)
… through the use of computer-assisted auditing techniques for the period July 1, 2012 through May 21, 2014. Background … with approximately 7,300 students. Operating expenditures for the 2013-14 fiscal year totaled $135.8 million. For the 2012-13 fiscal year, payroll and associated employee …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsVeterans Day Message from State Comptroller DiNapoli
… brave individuals. Our soldiers have risked everything for the sake of democracy and to protect the American way of life. Thank you for your service and for making our state and nation strong. … On Tuesday we honor …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliSaratoga County Water Authority – Water Charges (2016M-357)
… the authority’s internal controls over water charges for the period January 1, 2015 through July 31, 2016. … water supply production and distribution facilities for the benefit of the municipal and commercial customers. … seven-member Board of Directors. Budgeted appropriations for 2016 totaled approximately $5 million. Key Finding The …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… and addressing water loss for the period January 1, 2014 through June 30, 2015. Background The Upper Mohawk …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300IX.12.M Journal Vouchers – IX. Federal Grants
… Generally, journal voucher payments are used to: Reimburse service-providing state agencies for goods or services rendered to, or on behalf of the first state agency; or Reimburse a … are considered interest neutral. Agencies are required to make every effort to properly allocate state voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersTompkins County Public Library – Financial Management (2015M-250)
… Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga Counties. The …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… applied for or supported. Property owners received $4,014 in 2019 Town tax reductions for these unsupported exemptions. …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… lacked supporting documentation to validate they were for business purposes. Fundraising activities lacked adequate … acceptable use and requires supporting documentation for purchases. The Board should establish controls for handling cash at fundraising events, create fundraising …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… the Authority’s timekeeping and leave accrual processes for the period January 1, 2014 through February 28, 2015. … Board of Commissioners, provides low rent housing for qualified individuals in accordance with relevant … year totaled approximately $2.5 million. Key Finding All time sheets we reviewed were approved by the Executive …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186CUNY Bulletin No. CU-705
… OSC that certain health insurance rates are changing for CUNY employees with health insurance coverage through the … Effective Dates Effective paychecks dated March 25, 2021 for Institution Current and April 8, 2021 for Institution Lag. OSC Actions OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changesTown of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… manner. Determine whether the Town credit cards were used for appropriate purposes. Key Findings The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer … from taxpayers. Report or remit fees in a timely manner for 2018 and 2019. The Board: Approved inappropriate or …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… had established effective internal controls over payroll for the period July 1, 2011, to December 31, 2012. Background … elected members. The District’s budgeted appropriations for the 2012-13 fiscal year were approximately $6.1 million. … entitled. Key Recommendation There are no recommendations for this report. … Crown Point Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mSUNY Bulletin No. SU-285
… 2019. OSC Actions OSC will update the base annual salary for the calculation of dues (Deduction Codes 222 UUP Member … 26P or 260 UUP Member 21P) as follows: The deduction for employees with a base annual salary of $31,177 or less is .9% of the adjusted biweekly gross. The deduction for employees with a base salary of $31,178 or more is 1% of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-285-united-university-professions-uup-dues-increaseOperational Advisory No. 36
… of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, … which was previously titled Shipping has been renamed to Shipping, Postage and Mail Services and should be used … Materials, Non-Personal Service budget account category to reflect the proper classification and treatment in the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesStatement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… wealthiest Americans, would decimate vital programs that millions of New Yorkers rely on. His proposal also creates real consequences for the state budget, putting New York's taxpayers on the hook for billions of dollars in …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposalSouth Jefferson Central School District – Payroll (2024M-31)
… paid. In addition, we reviewed payroll change reports for two months during our audit period to determine whether … increases from one paycheck date to the next paycheck date for 76 employees totaling $126,395 were authorized and supported by time records. Except for minor discrepancies, which we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/south-jefferson-central-school-district-payroll-2024m-31Village of Irvington – Selected Financial Activities (2015M-265)
… of the cellular colocators on its tower during the 2014 calendar year, did not receive any new amendments relating to …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Bond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… and its aftermath, by: (1) extending the "rollover" period for bond anticipation notes issued in calendar years 2015 … to spend or temporarily transfer moneys in reserve funds for COVID-19 pandemic-related expenses; and (3) permitting the repayment of inter-fund advances made for COVID-19 pandemic-related expenses by the end of the next …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020DiNapoli Statement on Governor's Veto of Transparency Legislation
… New York State Comptroller Thomas P. DiNapoli released the following statement regarding Gov. Kathy Hochul’s veto of legislation that would have increased transparency on state …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationTruxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… School (School) officials accurately billed and collected tuition. Key Findings Although School officials accurately billed and collected basic tuition totaling $2.14 million, officials overbilled school … accurate and did not establish adequate procedures for tuition billing. Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8