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Floral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Purpose of Audit The purpose of our audit was to examine the District’s … The Floral Park-Bellerose Union Free School District is located in the Village of Floral Park in Nassau County. … officials to make it appear that they were in compliance with the 4 percent statutory limit, when in fact, they were …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementByron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… of our audit was to evaluate internal controls related to online banking and information technology for the period July … $21.3 million. Key Findings The District unnecessarily has online banking access for all if its bank accounts. District … names, passwords and secured token devices used to access online banking and do not consistently erase the browser …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationVillage of Pomona – Financial Condition (2015M-272)
… Village of Pomona is located in the Towns of Haverstraw and Ramapo in Rockland County. The Village, which has a … balance deficit and alleviate the general fund’s fiscal stress. Develop a multiyear plan that includes provisions to address the fiscal stress in the general fund. Adopt a budget transfer policy, …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-pomona-financial-condition-2015m-272Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… was to assess the adequacy of the Treasurer’s records and reports and evaluate the internal controls over collections and disbursements for the period April 1, 2015 through August …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Office. Key Findings The Board did not ensure that all disbursements represented proper Department expenses, … should have developed procedures to help ensure that all cash disbursements were approved prior to payment and … should have developed procedures to help ensure that all cash receipts, including fundraising receipts, were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsState Comptroller DiNapoli Releases Municipal & School Audits
… needed remediation to reduce lead exposure in all potable water outlets as required by state law and Department of … regulations. Auditors determined 39 of the 312 (13%) water outlets identified at select areas were not sampled or … sampling and remedial action plans that identified all water outlets for sampling or which water outlets they …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 91-64
… in General Municipal Law, §103, competitive bidding is required for each contract. 2 Opns St Comp, 1946, p 308 is superseded. This is in reply to your … for public work, contracts for such goods or services required within the year are subject to competitive bidding …
https://www.osc.ny.gov/legal-opinions/opinion-91-64Unified Court System Bulletin No. UCS-307
… (Bargaining Units DR, F8, SR, and SY), provides for an annual Security and Law Enforcement Differential payment in … is reached, the negotiated changes detailed in the Labor Relations Memorandum are extended to Management/ Confidential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawPayroll Improvement Project Bulletin No. PIP-014
… to PayServ. Navigate to General Deduction Data (Main Menu> Payroll for North America > Employee Pay Data USA > … Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. Please reference Bulletin PIP-014 … Payroll Improvement Project Bulletin No PIP014 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsAccounts Payable Advisory No. 75
… Authorizations (PA) because the Statewide Financial System is unable to capture year-to-date or life-to-date PCard …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/75-limits-procurement-card-use-agency-specific-contracts-0CUNY Bulletin No. CU-198
… notify agencies of a change in eligibility for Deduction Code 382 (DC37 Benefit Trust). Affected Employees Employees … notifies agencies of a change in eligibility for Deduction Code 382 DC37 Benefit Trust …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-198-change-eligibility-voluntary-insurance-program-dc-37Comptroller DiNapoli and A.G. Schneiderman Announce Charges Against Georgia Resident for Stealing Over $200K in NYS Pension Benefits
… General Eric T. Schneiderman today announced the unsealing of a one-count indictment charging Richard L. Cook III, 57, a resident of Atlanta, Ga., with the crime of Grand Larceny in the Second Degree, a class C felony, in … General Eric T Schneiderman today announced the unsealing of a onecount indictment charging Richard L Cook III 57 a …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-and-ag-schneiderman-announce-charges-against-georgia-resident-stealing-over-200kNYS Comptroller DiNapoli and the Fire and Police Pension Association of Colorado Statements on Proposed Settlement of Boeing Lawsuit
… P. DiNapoli and the Fire and Police Pension Association of Colorado (FPPA) issued the following statements today regarding the proposed settlement of their derivative lawsuit against the directors of The Boeing Company. State Comptroller DiNapoli, … P DiNapoli and the Fire and Police Pension Association of Colorado FPPA issued the following statements today …
https://www.osc.ny.gov/press/releases/2021/11/nys-comptroller-dinapoli-and-fire-and-police-pension-association-colorado-statements-proposedState Comptroller DiNapoli Releases Municipal & School Audits
… in a cost-efficient manner using competitive bids or the required exception to the competitive bidding process. … in an emergency. District officials did not conduct all required drills or conduct all drills within the required time frames and officials could not support that …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… $443,734. Holland Patent Central School District – Fuel Inventory (Oneida County) District officials did not adequately manage and monitor fuel access and usage or account for fuel inventory. As a result, seven enabled fuel user accounts …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … New York State Comptroller Thomas P DiNapoli today announced the following local government audits were …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… ordered to pay $1,711 in restitution. City of Lackawanna – Garbage Collection Fees (Erie County) City officials did not always assess and bill garbage fees in accordance with the City Code. Officials also …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases School Audits
… his office completed audits of Cairo-Durham Central School District , Elmwood Village Charter School , Islip Union Free School District , McGraw Central School District , Middletown … Thomas P DiNapoli announced today the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… town accumulated excessive fund balances in its general funds of about $1 million and deficit fund balances in its highway funds of over $1.1 million at the end of 2017. When combined together, the general and highway town-wide funds ended 2017 with a deficit fund balance of about …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… $11,600 and nine postage claims totaling $11,442. Schroon Lake Central School District – Claims Auditing (Essex County) …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-audits