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Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… approximately $4.7 million. Key Findings The Board did not demonstrate that it used an appropriate process to ensure … building site at a reasonable cost. School officials did not document that the Board performed an appropriate cost … to save approximately $136,000. The business office did not maintain accurate and supported leave accrual records for …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualState Police Bulletin No. SP-148
… Police Hazardous Duty Pay. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining Unit 17 Background Chapter 69 of the Laws of … provides for an annual Hazardous Duty Payment to Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-148-2013-state-police-hazardous-duty-payState Police Bulletin No. SP-137
… Purpose To explain OSC’s automatic processing of State Police Hazardous Duty Pay. Affected Employees Troopers in … To explain OSCs automatic processing of State Police Hazardous Duty Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-137-2011-state-police-hazardous-duty-payDebt – 2022 Financial Condition Report
… ability to provide current services, as well as its long-term fiscal health. High borrowing levels may: Indicate … Assistance Corporation (LGAC) bonds and the Municipal Bond Bank Agency. New York issues State-Supported debt to fund certain capital purpose grants to other entities, which …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtState Comptroller DiNapoli Releases Audits
… a sample of 150 cases opened between April 1, 2016, and Nov. 29, 2019. For 69 of the 150 cases, investigators did not … qualified persons within the required time frame, 11 percent of the incidents reviewed lacked support that the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Ocean Beach – Credit Card Usage (Suffolk County) The village board …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1020
… retroactive adjustment for that employee, as the system does not always consider AC 230s when processing retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1020-implementation-general-salary-and-other-increases-non-arbitrationState Agencies Bulletin No. 1022
… Pay in the following amounts: 4/1/07 $515 4/1/08 $530 Uniform Allowance The legislation provides for an … 4/5/07 (A) $515 4/1/08, effective 3/27/08 (I), 4/3/08 (A) $530 Uniform Cleaning and Maintenance Allowance OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1022-implementation-general-salary-and-other-increases-non-arbitrationState Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to … to revenue collections projected before the end of FY 2026, a substantial increase from January’s projection. If a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetMonitoring Town Asphalt Road Projects (2012MS-7)
… report - pdf] We also released 10 letter reports to the following Towns: Brookhaven [pdf] , East Hampton [pdf] , … of wages and supplements for the locality where the work is performed. The Law requires the vendor to submit certified … the asphalt vendor to help ensure that the HMA received is what the Town contractually agreed to purchase. Revise …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7Comptroller DiNapoli Releases Municipal Audits
… finances and operations, my office continues to provide taxpayers the assurance that their money is being spent … of Sweden – Justice Court (Monroe County) The justices do not provide adequate oversight of court operations to … inter-fund transfers and advances from the general fund to pay bills over the last several years. Town of West Union – …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1Other Bulletin No. 8
… cent. Exception: No increase for employees who were on a Leave of Absence (other than Workers’ Compensation Leave) on the effective date of the increase until the employee … Change/Mass Salary Increase) for employees who are Active, on a Paid Leave of Absence (except Military Stipend) or on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-8-april-1-2009-salary-increase-suny-construction-fundMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… Purpose of Audit The purpose of our audit was to determine whether the District purchased … Mount Vernon City School District is located in the City of Mount Vernon in Westchester County. The District had …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mChautauqua County – Investments and Payroll (2016M-147)
… The Director of Finance did not always invest funds in accordance with the County’s adopted investment policy or … investment program to ensure that all investments are made in the County’s best interests and are in compliance with adopted policies and GML. Consult with the …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147DiNapoli: Tax Cap Remains at Two Percent for 2020
… levy growth will be 2 percent for the second year in a row, however, mixed economic signals may require local … The tax cap, which first applied to local governments in 2012, limits tax levy increases to the lesser of the rate … spending, the state's 160,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020Town of Ticonderoga – Capital Project Management (2023M-38)
… oversight and management of capital projects . As a result, Town officials did not: Monitor capital projects … modifications totaling $3.2 million were not recorded in the accounting records. Close seven completed capital … for monitoring all capital project expenditures, there is an increased risk of recording errors going undetected and …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-ticonderoga-capital-project-management-2023m-38North Greenbush Common School District – Claims Auditing (2022M-112)
… former Superintendent while also serving as the purchasing agent and the audit and approval was not dated. Seven claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Uniondale Union Free School District – Information Technology (2023M-61)
… did not: Establish written procedures for granting, changing and disabling nonstudent network user account … Develop and adhere to written procedures for granting, changing and disabling nonstudent network user account …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/uniondale-union-free-school-district-information-technology-2023m-61Town of Tioga – Long-Term Planning (2022M-181)
… report – pdf] Audit Objective Determine whether Town of Tioga (Town) officials established long-term capital and … pieces of major highway equipment are beyond their usable life by an average of nearly 15 years, including two pieces of equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181East Meadow Union Free School – Overtime (2022M-118)
… complete report – pdf] Audit Objective Determine whether the East Meadow Union Free School District (District) … officials properly approved, monitored and controlled the Facilities and Operations Department (Department) … Key Recommendations Ensure all non-emergency overtime is preapproved in writing, properly documented and monitored. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118