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State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Health (DOH): Improper Medicaid Payments for Recipients … Transportation Authority - New York City Transit: Subway Wait Assessment (2019-S-62) Subway wait assessment is calculated at time points, which should consist of between 25 and 50 …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsState Police Bulletin No. SP-186
… Retirement Information The Expertise Pay is pensionable. Tax Information The 2018 State Police Expertise payment is … and income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method, based on the employee’s current Tax Marital Status and Withholding Allowances on the Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-186-2018-state-police-expertise-payState Police Bulletin No. SP-187
… Purpose To inform the Division of State Police of OSC’s automatic processing of the 2018 State Police Hazardous Duty Pay. Affected … To inform the Division of State Police of OSCs automatic processing of the 2018 State Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-187-2018-state-police-hazardous-duty-payScarborough Fire District – Board Oversight (2025M-117)
… 2024 – February 28, 2025 We extended the audit period back to January 1, 2019 and forward to October 31, 2025, to review the timeliness of required Annual Financial Report …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117State Police Bulletin No. SP-181
… in Bargaining Unit 07 or Bargaining Unit 17 who have a Payroll Status of Active, Leave With Pay or Leave of Absence … calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin Board – Payroll Manual > Earnings Manual > Payments/Withholdings > …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-181-2017-state-police-hazardous-duty-payState Police Bulletin No. SP-182
… Criteria Employees in Bargaining Unit 62 who have a Payroll Status of Active, Leave With Pay or Leave of Absence … calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin Board – Payroll Manual > Earnings Manual > Payments/Withholdings > …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-182-2017-state-police-expertise-payVillage of Victory – Records and Reports (2025M-94)
… the Board, Village officials and other stakeholders can make informed decisions. Village officials generally …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94Rensselaer County Water and Sewer Authority – Debt Proceeds (2014M-17)
… of Audit The purpose of our audit was to examine the Authority’s controls over the issuing of and accounting for water and sewer bond proceeds for the period of June 1, 2008 … through May 31, 2013. Background The Rensselaer County Water Authority, which is governed by an appointed …
https://www.osc.ny.gov/local-government/audits/district/2014/04/11/rensselaer-county-water-and-sewer-authority-debt-proceeds-2014m-17DiNapoli Statement on Retirement of Rep. Carolyn McCarthy
… and better gun background checks and took time to join me in an effort to educate others on childhood obesity. I … service to Long Island, to New York state and to our country. …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-retirement-rep-carolyn-mccarthyWhitesboro Central School District – Claims Auditing (2016M-115)
… audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $63 million. Key Finding Claims were for appropriate purposes and were adequately supported, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115Wynantskill Union Free School District – Payroll (2016M-66)
… 2014 through December 31, 2015. Background The Wynantskill Union Free School District is located in the Towns of North … Wynantskill Union Free School District Payroll 2016M66 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/wynantskill-union-free-school-district-payroll-2016m-66Guilderland Central School District – Cash Disbursements (2017M-29)
… transactions using computer-assisted auditing techniques for the period July 1, 2015 through September 23, 2016. … with approximately 5,000 students. Budgeted appropriations for the 2016-17 fiscal year total $96.6 million. Key Finding … ensured that cash disbursements are adequately supported, for District purposes and properly recorded. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/guilderland-central-school-district-cash-disbursements-2017m-29Elizabethtown-Lewis Central School District – Claims Processing (2015M-297)
… Central School District is located in the Towns of Chesterfield, Lewis and Westport in Essex County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/elizabethtown-lewis-central-school-district-claims-processing-2015m-297Tioga Central School District – Financial Condition (2015M-168)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … District provides educational services for the Towns of Tioga, Nichols, Barton and Candor in Tioga County. The … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/23/tioga-central-school-district-financial-condition-2015m-168St. Lawrence-Lewis Board of Cooperative Educational Services – Payroll (2016M-371)
… was to evaluate the accuracy of BOCES' payroll payments for the period July 1, 2014 through May 31, 2016. Background … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $59.3 … BOCES officials established and adhered to good procedures for processing and verifying payroll payments. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/23/st-lawrence-lewis-board-cooperative-educational-services-payroll-2016m-371South Orangetown Central School District – Claims Processing (2016M-104)
… was to examine the District’s claims auditing process for the period July 1, 2014 through January 13, 2016. … Background The South Orangetown Central School District is located in the Town of Orangetown in Rockland County. The … Budgeted appropriations for the 2015-16 fiscal year were approximately $86 million. Key Finding District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/south-orangetown-central-school-district-claims-processing-2016m-104Village of Tivoli – Procurement (2015M-79)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s procurement … June 1, 2013 through July 7, 2014. Background The Village of Tivoli is located in the Town of Red Hook, Dutchess … Village of Tivoli Procurement 2015M79 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Sachem Public Library – Claims Processing (2016M-327)
… audit was to examine the Library’s claims auditing process for the period July 1, 2015 through June 30, 2016. Background The Sachem Public Library is a school district public library that serves over 83,000 … Islip and Smithtown in Suffolk County. The Library is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Accounts Payable Advisory No. 46
… invoice does not contain the required information outlined in Guide to Financial Operations (GFO) Chapter XII, Section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoiceWarwick Valley Central School District - Professional Services (2019M-139)
… report - pdf] Audit Objective Determine whether the District procured professional services in accordance with … and applicable statutory requirements. Key Finding District officials did not seek competition for professional … procured using requests for proposals (RFPs) is followed. District officials generally agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/warwick-valley-central-school-district-professional-services-2019m-139