Search
Health Sciences Charter School – Procurement (2013M-211)
… Sciences Charter School is located in the City of Buffalo and is governed by a Board of Trustees. The School’s budgeted … School’s Business Office was unable to provide procurement procedure documentation and inconsistencies were found in the … in the School’s charter agreement and the procurement policy. Both policy documents were silent on other key …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Hempstead Union Free School District – Management of District Resources (2014M-253)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of District resources for the period July 1, 2011 through … Hempstead Union Free School District Management of District Resources 2014M253 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mFranklin Square Water District – Life Insurance Policies (2013M-127)
… if the Board appropriately provided individual life insurance policies to the District’s Commissioners and … has inappropriately provided individual whole life insurance policies to its Commissioners and employees. The … temporary and seasonal, will be provided with a life insurance policy that, after 10 years, will be transferred to …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Village of Mount Morris – Justice Court (2013M-152)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity for the period January 1, 2005, to February 12, 2013. …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Newfield – Selected Financial Activities (2013M-2)
… June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a population of about 5,000 … of his office. The 2012 accounting records were in disarray and the 2011 accounting records could not be … was not reconciled, and had large unsupported adjustments in an attempt to force the accounting records to agree to the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Village of Suffern – Budget Review (B19-6-3)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Opinion 94-17
… Municipal Home Rule Law, §10[1][ii][9-a]; see 1992 Opns St Comp No. 92-18, p 3; 1988 Opns St Comp No. 88-2, p 3; 1986 Opns St Comp No. 86-88, p 135; 1979 Opns St Comp No. 79- 307, p …
https://www.osc.ny.gov/legal-opinions/opinion-94-17DiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… of the West Carthage Housing Authority (WCHA) Jan Hoffman for allegedly stealing over $48,000 in WCHA funds, and Katherine (Katie) Pais, Hoffman’s mother and former WCHA consultant, for allegedly aiding in and concealing the scheme. “Jan … Director of the West Carthage Housing Jan Hoffman for allegedly stealing over $48000 in WCHA funds and …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedState Comptroller DiNapoli Releases Municipal & School Audits
… firm. Oceanside Union Free School District – Monitoring Internet Use (Nassau County) District officials did not monitor employee compliance with the acceptable Internet use policy (AUP) on the district’s network. Six of … did not establish long-term capital and financial plans, which provide a framework to assess the town’s capital …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsManhattan D.A., NYS Comptroller Announce Indictments in Frauds Totaling Nearly $1 Million
… of the Investigation Division). Senior Investigators Luis Sanchez, Ray Yuen, Brian Longaro, and Brian Granshaw; …
https://www.osc.ny.gov/press/releases/2026/07/manhattan-da-nys-comptroller-announce-indictments-frauds-totaling-nearly-1-millionCUNY Bulletin No. CU-342
… payments. Employees with salaries below the ‘Last 1 year step’ (Max) who are due an increment during the next … ‘01 01 .’ Employees with salaries below the ‘Last 1 year step’ (Max) who are not due an increment during the next … payments. Employees with salaries below the ‘Last 1 year step’ (Max) who are due an increment during the next …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-342-new-increment-codes-psc-titlesState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC Hotel Industry Among Nation's Largest, Strongest
… of the Hotel & Gaming Trades Council . “Our hotels welcome millions of visitors, generate billions in tax … Impact: Travel and Tourism to New York (April 2026) Welcome Back to New York: An Analysis of Post-Pandemic Travel …
https://www.osc.ny.gov/press/releases/2026/07/dinapoli-nyc-hotel-industry-among-nations-largest-strongestComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … , Town of Olean Fire Company No. 1 and the Plattsburgh Public Library . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Belfast Central School District , … School District , Southwestern Central School District and the Warsaw Central School District . “In an era of limited … (Chautauqua County) The board and district officials have not developed adequate written policies and procedures …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1New York State Comptroller Thomas P. DiNapoli Statement on the Passing of Edward Regan
… live up to his example as I serve in the office he cared so deeply about and worked so hard to make effective." …
https://www.osc.ny.gov/press/releases/2014/10/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-edward-reganAccounts Payable Advisory No. 58
… Subject: Unique Invoice Number Requirements Reference: Guide to Financial Operations … (GFO): Chapter XII, Section 5.B. - Unique Invoice Number Requirements Guidance: This is to remind agencies the … System (SFS) requires agencies to enter a unique invoice number on each supplier’s voucher. With few exceptions, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/58-unique-invoice-number-requirementsAccounts Payable Advisory No. 61
… (OSC) has new guidance regarding expedite requests. In certain limited cases, an agency may request that BSE … emergencies (e.g., public health and safety), vendor cash flow concerns, or Prompt Payment Interest savings. For expedite requests, the agency must contact BSE at …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsStillwater Central School District – Payroll (2017M-104)
… Stillwater Central School District Payroll 2017M104 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/stillwater-central-school-district-payroll-2017m-104Lake George Central School District - Purchasing (2018M-167)
… that District officials lacked adequate evidence to show they sought competition for 28 purchases (47 percent) …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167