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Unity House of Troy – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs submitted by Unity House of Troy (Unity) on its Consolidated Fiscal Report (CFR) … not-for-profit special education provider located in Troy, New York. Unity provides a variety of services to the community …

https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manual

CUNY Bulletin No. CU-331

… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees … All Miscellaneous Earnings The agency must calculate and report the retroactive adjustment for all "miscellaneous …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-331-retroactive-rate-increases-steamfitters-and-steamfitter

Brighter Choice Charter School for Girls – Financial Operations (2013M-321)

… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the School’s compact contract with the Foundation, and the …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321

IV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions

… to receive rental or contractual payments from the State in an amount equal to the debt service on the debt issued by … 60453 DS Offset – Reserve Fund Releases Reduction in required reserve fund balances (set aside at time of debt …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1

DiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000

… Chautauqua County District Attorney Jason Schmidt and Chautauqua County Sheriff James B. Quattrone today … for her personal vehicle. She was employed by the village between 2015 and November of 2020. “Jaeger allegedly treated … W. Foley. The arrest was a result of a joint investigation between the State Comptroller’s Office, the Chautauqua County …

https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000

Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … duties. Further, the board, company members and taxpayers do not have complete assurance that foreign fire insurance proceeds …

https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1

State Comptroller DiNapoli Announces Latest Fiscal Stress Scores

… has increased each year from 122 in 2013 to 138 in 2016. For a list of non-filers for fiscal year ending 2016, visit: … For a list of persistent non-filers – those local governments …

https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-announces-latest-fiscal-stress-scores

Comptroller DiNapoli Releases Municipal Audits

… independently approved and the computerized billing system does not provide an audit log to show adjustments that have …

https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3

Comptroller DiNapoli Releases Municipal Audits

… – Information Technology (Ulster County) Village officials have not restricted access to the financial system based on employee job responsibilities. In addition, village officials do not review audit logs to monitor users’ activities when …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0

Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … were inaccurate and unreliable. Fund balances for all funds were commingled in the records, making it impossible … for officials to determine the condition of individual funds. Elba Fire Department – Controls Over Financial …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases School District Audits

… today announced the following school district audits have been issued. Genesee Valley Board of Cooperative … officials used unnecessarily restricted funds that could have been refunded to school districts and overfunded two … audit period. District officials may have saved $13,781 on fuel costs had they been able to use state contracts. …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0

Comptroller DiNapoli and A.G. Schneiderman Announce Felony Conviction of Woman Who Stole over $290,000 in Deceased Mother's Benefits from the Buffalo Firemen's Pension Fund

… She admitted that she had stolen benefits from the city of Buffalo Firemen's Pension Fund that were intended for her … in pension checks in her mother's name from the city of Buffalo's Firemen's Pension Fund," said State Comptroller … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …

https://www.osc.ny.gov/press/releases/2017/04/comptroller-dinapoli-and-ag-schneiderman-announce-felony-conviction-woman-who-stole-over-290000

State Comptroller DiNapoli Releases Municipal & School Audits

… concerns due to lack of monitoring of all accounts on both tools. Also, auditors found 91% of the district’s … 25 cash receipts totaling $4.8 million were not recorded on time in the supervisor’s accounting records, 11 …

https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1

State Agencies Bulletin No. 1874

… Employees Interest arbitration ineligible employees in the Security Services Unit (SSU) – BU21 who meet the … Cleaning and Maintenance Allowance should be processed in Institution Pay Period 17L, paychecks dated 12/03/2020 or … 17L, paychecks dated 12/09/2020. The payment is made in a separate check and there will be no direct deposit for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1874-2020-uniform-cleaning-and-maintenance-allowance-certain-security

Opinion 94-4

… an original signature. You ask whether vouchers submitted for audit by a town highway superintendent must contain an … p 191). Since there is no requirement in section 118(1) for an original signature, it is our opinion that the … §119[1]). Finally, we note that because of the potential for theft or misuse, the use of signature stamps should be …

https://www.osc.ny.gov/legal-opinions/opinion-94-4

State Comptroller DiNapoli Releases Municipal & School Audits

… manner. As a result, the district had an increased risk of unauthorized access to and use of the network. In addition to sensitive IT control … or disabling nonstudent network user accounts. Town of Albion – Supervisor’s Records and Reports (Oswego County) …

https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-audits

Section 8 Housing Choice Vouchers – Federal Funding and New York

… The Section 8 Housing Choice Voucher (HCV) program … was created by the Housing and Community Development Act of 1978 and is administered by the United States Department … Metro ELI limit for a family of four was $46,600. Some HCV funds are paid directly to the City and administered through …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchers

Shoreham-Wading River Central School District – Capital Assets (2025M-23)

… to establish accountability and provide district officials with the information needed to develop additional controls … inventory list of capital assets contained 9,815 assets with an acquired value of $181,700,280. Audit Summary … of Business and Operations (Assistant Superintendent), with the assistance of the District’s Business Manager …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23