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Town of Mount Pleasant – Financial Condition (2013M-303)
… 1, 2012, to August 13, 2013. Background The Town of Mount Pleasant is located in Westchester County and serves … Town of Mount Pleasant Financial Condition 2013M303 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-mount-pleasant-financial-condition-2013m-303Town of Rensselaerville - Real Property Tax Exemption Administration (2019M-207)
… were incorrectly granted or calculated. Ten agricultural building exemptions lacked supporting documentation necessary for the Assessors to determine that the building was essential to the operation of a bona fide …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-rensselaerville-real-property-tax-exemption-administration-2019m-207Islip Fire District – Financial Condition (2020M-25)
… the audit period. Did not properly plan for the funding of and spending from reserves. In addition, the Board … Adopt a fund balance policy that addresses the level of fund balance to be maintained in the operating fund. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25Deer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… complete report – pdf] Audit Objective Determine whether Deer Park Union Free School District (District) officials … Determine whether Deer Park Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152Town of Washington – Information Technology (2013M-164)
… 31, 2012. Background The Town of Washington is located in Dutchess County and has a population of approximately … a proper IT security plan and a disaster recovery plan in place there is an increased risk that Town data, hardware … to adopt an information breach notification policy, in the event that private information is compromised, Town …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-washington-information-technology-2013m-164Quogue Union Free School District – Financial Condition Management (2017M-196)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … million. Key Findings Unrestricted fund balance increased to $2.9 million as of June 30, 2017, or 37 percent of the … appropriations, and has exceeded the statutory limit by 19 to 33 percentage points from 2012-13 through 2016-17. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mAudits of Local Governments: About Our Audits
… three years. Independent peer reviewers organized by the National State Auditors Association completed an external … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… the District experienced unplanned operating surpluses in two of the three completed fiscal years reviewed. During …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelTown of Frankfort - Board Oversight (2018M-58)
… payments totaling $36,380 that did not contain adequate support. In addition, one employee was overpaid $1,100 and detailed time records were not maintained to support $1,922 in hourly wages paid to another employee. The …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58State Agencies Bulletin No. 1177
… Period 12L Automatic Restoration of Contract Pay After the payroll is audited for Pay Period 12L Administration and … of the agency’s academic year or later. Please refer to Payroll Bulletin No. 1171 . Reporting Additional Pay for 21P … of the agency’s academic year or later. Please refer to Payroll Bulletin No. 409 issued July 1, 2003. The Contract …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1177-restoration-contract-pay-and-additional-pay-21p-institution-teachersUnified Court System Bulletin No. UCS-304
… increment codes: Current Code Updated Code 0422 4 digit max year of current grade or 0526 if salary is between 1 st and 2 nd longevity steps 0522 4 digit max year of current grade 0004 04 with 2 digit year for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-304-april-2022-state-new-york-unified-court-system-ucs-incrementsState Agencies Bulletin No. 1918
… to APSU Expanded Duty Pay. Affected Employees Employees in the Agency Police Services Unit (APSU) – BU31 who meet the … Increase to Expanded Duty Pay will be processed in Administration Pay Period 6L, paycheck dated 07/07/2021. Note: If an employee was previously in BU31 and owed a retroactive adjustment and is currently in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1918-april-2019-retroactive-increase-agency-police-services-unit-apsuState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … Medicaid Inspector General’s review. City University of New York – Course Offerings (Follow-Up) (2023-F-7) Based on City University of New York (CUNY) data, many full-time students studying toward …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsOpinion 88-45
… This opinion represents the views of the Office of the State Comptroller at the time it was … You ask whether, in our opinion, the proposed program is legal. The Local Finance Law is the exclusive law governing … Whether a line of credit between and the county is legal …
https://www.osc.ny.gov/legal-opinions/opinion-88-45Opinion 88-7
… that an appropriation for debt service must be used to make the debt service payments even though surplus bond … former Town Law, §115 and which authorizes a town board to make additional appropriations or to increase existing …
https://www.osc.ny.gov/legal-opinions/opinion-88-7DiNapoli: Nearly 1 in 3 Students Were Chronically Absent From School
… new report by State Comptroller Thomas P. DiNapoli details how chronic absenteeism rates among New York public and … A new report by State Comptroller Thomas P DiNapoli details how chronic absenteeism …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-nearly-1-3-students-were-chronically-absent-schoolState Comptroller DiNapoli Releases Audits
… Renewal, administers the Rural Rental Assistance Program in partnership with the United States Department of … the correct number of units and that units and projects were maintained properly by project owners, but found … establishes proof of residency requirements for students charged the in-state tuition rate. A prior audit, issued in …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… billing process and the timeliness of billing. However, bill preparation is a very time-consuming process and billing … which delays recovery of some state costs until the next bill is prepared. Auditors reviewed 21 bills for eight sites … indicate the medical services performed. United will not pay for certain procedure codes billed in combination with …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Tuition Assistance Program – CUNY York College
… Rules and Regulations when certifying students for State financial aid. Background York College (York) is a … tuition costs to eligible students. Schools receiving State financial aid awards certify student eligibility. For … incorrectly certified some students as eligible for State financial aid awards. Incorrect certifications include …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeOperational Advisory No. 32
… 2020, guidance has also been updated regarding new Vendor ID’s, the proper use of the Vendor ID and required supporting documentation including related … submitted online or through a bulkload file. Supplier ID/Vendor ID and Documentation The same vendor ID that was …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelines