Search

VII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables

… the risk. Checks and documents must be properly prepared for deposit before being sent to DTF Treasury. If items are … they may be returned to the agency.  Deposit Preparation: For a refund of appropriation document associated with a single check, submit only the check and SFS printout.  For a refund of appropriation document associated with …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirements

Wyandanch Union Free School District - Budget Review (B19-7-1)

… to overestimated State aid ($1.6 million or 4 percent), outside services ($2.4 million or 26 percent) and health insurance … due to overestimated State aid ($733,166 or 2 percent), outside services ($1.1 million or 12 percent) and health …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1

University at Buffalo – Selected Employee Travel Expenses

… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … travel payments. Key Findings The travel expenses for the 13 University employees selected for audit were documented and adhered to State travel rules …

https://www.osc.ny.gov/state-agencies/audits/2013/04/10/university-buffalo-selected-employee-travel-expenses

Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology

Oysterponds Union Free School District Financial Management Check Signing and Information Technology

https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signing

Oversight of Mental Health Education in Schools (Follow-Up)

… (Department) is charged with the general management and supervision of the State’s school districts and the education of approximately 2.5 … (MHANYS), a non-profit organization, led a call to action for a State law that would require mental health instruction …

https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-follow

Cost-Saving Ideas: Managing Workers' Compensation Costs

… a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four ways: Purchase a … on various factors such as employee wages, level of risk for each job classification and your experience rating. You … different categories of risk, you could be paying more in premiums than is warranted. If your local government …

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costs

Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)

… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189

DiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget

The Executive Budget for State Fiscal Year SFY 202122 relies on a range of actions to respond to the pandemic as well as eliminate a looming gap spending cuts new revenues use of fund balances and increased borrowing demonstrating the need for significant federal aid

https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budget

Legislative and Executive Retirement Plan For Tier 1 and 2 Members (Section 80-a)

… your beneficiary may receive if you die while working for a public employer or after you retire (death benefits); … (1.66%) for each additional year of service credit, with no benefit cap. Section 80-a(g) At age 55, you are eligible … husband and wife after the marriage has ended. At the time of your divorce, you and your ex spouse can agree on how …

https://www.osc.ny.gov/retirement/publications/legislative-and-executive-retirement-plan-tier-1-and-2-members-section-80

IT Security Fundamentals – Information Technology Governance

… submission. Having accurate and complete data is essential for good decision-making. What good is the information if it …

https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentals

Fishers Island Union Free School District – Five Point Plan (2015M-320)

… The District, which operates one school with approximately 70 students, is governed by an elected five-member Board of … officials issue an RFP for external audit services at least every five years. … Fishers Island Union Free School …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320

Opinion 99-5

… stated in the contract and approved as an appropriation for library purposes by the voters of the school district … in response to your inquiry concerning a proposed contract for library services between a school district and a … to the people of the municipality, district or reservation for whose benefit the contract is made, under such terms and …

https://www.osc.ny.gov/legal-opinions/opinion-99-5

Mount Sinai Union Free School District - Financial Condition Management (2018M-34)

… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general fund … overestimated expenditures by more than $7.5 million and underestimated revenues by $1.7 million from 2014-15 … which resulted in appropriated fund balance not being used and total fund balance increasing from $12.4 million to $16.6 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-management

Westbury Union Free School District - Financial Condition and Overtime (2018M-84)

… officials properly monitored and approved overtime for noninstructional employees. Key Findings The Board … our comment on the District’s response. … Westbury Union Free School District Financial Condition and Overtime 2018M84 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtime

State Comptroller DiNapoli Releases Municipal & School Audits

… certified. Officials also accepted incomplete time records for processing payroll and none of the 67 timecards reviewed contained all punches for time in/out. Additionally, inaccurately calculated … collection records and staff did not issue receipts for collections or maintain inventory records for the …

https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1

XI.16 Vendor Responsibility – XI. Procurement and Contract Management

… 163 of the State Finance Law (SFL) requires that contracts for services and commodities be awarded on the basis of … 8 of the Public Buildings Law provides that all contracts for amounts in excess of five thousand dollars for the work … of less than satisfactory performance, early contract termination for cause, contract abandonment, court …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibility

Greenburgh-North Castle Union Free School District - Financial Management (2018M-108)

… initiate corrective action. … GreenburghNorth Castle Union Free School District Financial Management 2018M108 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/02/greenburgh-north-castle-union-free-school-district-financial-management

State Comptroller DiNapoli and Department of Financial Services Superintendent Harris Designate New Banking Development District Branch To Support Community Banking in Red Hook

… of Financial Services Superintendent Adrienne A. Harris today announced the approval of Spring Bank’s Red Hook … State Superintendent of Financial Services Adrienne A. Harris said , “When I came into DFS three years ago I wanted …

https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-and-department-financial-services-superintendent-harris-designate-new

Comptroller DiNapoli Releases School District Audits

… school district audits have been issued. Elwood Union Free School District – Claims Auditing (Suffolk County) … with the school’s procurement policy or publicly advertise for capital improvement projects. A review of 74 purchases … school officials did not obtain quotes or use the request for proposals (RFP’s) process for 27 purchases totaling …

https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0

Selected Employee Travel Expenses

… employees was appropriate, we audited a total of $192,215 in travel expenses for five New York State Homes and … because their rental car expenses ranked among the highest in the State. Key Findings Travel expenses totaling $112,233 … This employee routinely picked up rental cars late in the morning; however, officials could not account for the …

https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expenses