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Steuben County – Safeguarding Computerized Data (2025M-96)
… [read complete report – pdf] Audit Objective Did Steuben County (County) officials limit and monitor access to and properly … data in the finance and personnel departments and County Clerk’s office? Audit Period January 1, 2023 – July … Did Steuben County County officials limit and monitor access to and …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Opinion 2008-2
… St Comp No. 92-43, at 109; 24 Ops St Comp No. 68-886, at 829). However, in those instances, while the town board would …
https://www.osc.ny.gov/legal-opinions/opinion-2008-2DiNapoli: State Agency Overtime Tops $316 Million Halfway Into 2014
… of Corrections $79,787,588 $6,864,970 9% Office of Mental Health $51,199,194 $6,167,989 14% OPWDD $67,092,038 … with Developmental Disabilities, and Office of Mental Health. These three agencies also accounted for 63.2 percent … at least $500,000 on overtime were: Department of Labor, down nearly 72 percent; Division of Homeland Security, down …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-state-agency-overtime-tops-316-million-halfway-2014Homeland Security Grant Program – Federal Funding and New York
… Homeland Security and Emergency Services, is required to pass through at least 80 percent of SHSP and UASI funding to …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/homeland-security-grant-programThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… counties. Adirondack is authorized by SED to provide Preschool Special Class (over 2.5 hours per day) education … of this report, this program is referred to as the SED preschool cost-based program. Adirondack also operated other SED-approved preschool special education programs, including Special …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… of the Village of Ballston Spa , Town of Schroon , St. Paul Boulevard Fire Association and the St. Paul Boulevard Fire District . "In today’s fiscal climate, … were not maintained throughout the fiscal year. St. Paul Boulevard Fire Association – Board Oversight (Monroe …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-433
… Effective Date(s) Immediately Background Although it is not always possible for agencies to complete their required processing steps by … submitted for classified staff whose pay basis code is ANN, a CUNY Classified Staff Payroll Authorization Form …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-433-retroactive-transactions-cuny-agenciesPayroll Improvement Project Bulletin No. PIP-013
… migration to PayServ v 9.2, PS Queries must be renamed by close of business on January 25, 2021. Instructions and … March 15, 2021. Change requests will be given priority. Post Go Live Support Specific information on how to get help … 9.2 is launched is provided in Payroll Bulletin PIP-017, Post Production Support for PayServ 9.2 . Updates may also be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Ballston Area …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0Merrick Union Free School District – Financial Condition (2016M-240)
… District's financial operations and use of fund balance for the period July 1, 2014 through December 31, 2015. Background The Merrick Union Free School District is located in the Town of Hempstead, Nassau County. The … operates three schools with approximately 1,480 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/merrick-union-free-school-district-financial-condition-2016m-240Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… October 31, 2014. Background The Town of Champion Great Bend Fire District, located in Jefferson County, is a … Town of Champion Great Bend Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… Dutchess County. The Department has 43 volunteer members and the Executive Committee is responsible for oversight and financial management. From January 1, 2011 through … The Executive Committee did not establish policies and procedures for financial transactions. The Treasurer did …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialCity of Fulton – Fiscal Stress (2013M-310)
… of our audit was to review the City’s financial condition for the period January 1, 2012, to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common Council is the legislative body responsible for managing City …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Lowville Academy and Central School District – Financial Condition (2015M-220)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … and used very little of the revenue from the District’s wind power agreement to reduce real property taxes, and the … financial and capital plans to address how they will use wind power revenues. District officials have been using …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mGlens Falls Common School District – Financial Condition (2015M-66)
… our audit was to review the District’s financial condition for the period July 1, 2012 through February 28, 2015. Background The Glens Falls Common School District is located in the City of Glens Falls in Warren County. The District, which is governed by an elected three-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Village of Lewiston – Purchasing (2013M-45)
… of Lewiston is located in the Town of Lewiston in Niagara County and has a population of approximately 2,700 residents. … a five-member elected Board of Trustees which comprises a Mayor and four Trustees. For the 2012-13 fiscal year, … continues to meet the needs of the Village and adheres to current statutory requirements. Require strict adherence to …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Opinion 88-9
… see 7 Opns St Comp, 1951, p 367, supra ). March 1, 1988 Mario John Albano, Esq. Montrose Improvement District …
https://www.osc.ny.gov/legal-opinions/opinion-88-9DiNapoli: Wall Street Bonuses Declined in 2010
… proprietary trading. Strong Wall Street profits combined with a profitable banking sector helped drive New York City's … collections higher in City fiscal year 2011. Before the start of the financial crisis, business and personal income … (e.g., salary and bonuses) in 2010, which is in line with historical shares before the financial crisis but much …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010Handicapped Children’s Association of Southern New York, Inc. – Compliance With the Reimbursable Cost Manual
… covered expenses reported on HCA’s 2017 and 2018 CFRs for the fiscal year ended June 30, 2018. About the Program HCA (also known as Helping Celebrate Abilities) is a not-for-profit special education provider located in … students from four counties in the Southern Tier. HCA is authorized by SED to provide Preschool Integrated Special …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/handicapped-childrens-association-southern-new-york-inc-compliance-reimbursable-cost-manualDivision of Housing and Community Renewal Bulletin No. DH-88
… 37 (DC-37), employees are permitted to cash out up to 120 hours of accrued Over40 Comp Time II credits in each year of the program. The Governor’s Office of Employee Relations (GOER) Memorandum dated October … Comp Time II credits are eligible to cash out up to 120 hours once per year. Employees do not need to be currently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-88-2017-rrsu-over40-comp-time-ii-cash-out