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Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Adirondack Central School District , Greenburgh … board has balanced its adopted budgets with appropriations of fund balance and reserves, which has led to planned … fund balance was approximately $527,000 at the close of 2014-15, representing a 63 percent decline from 2012-13. …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Frontier Central School District , Iroquois Central School … and the Wyandanch Union Free School District . "In an era of limited resources and increased accountability, it’s … Frontier Central School District – Procurement of Professional Services (Erie County) The district did not …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Health: Medicaid Program: Questionable Payments for … minimum standards to support his Medicaid claims. A review of a sample of the records found that they contained inadequate and …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0CUNY Bulletin No. CU-323
… Purpose To inform CUNY payroll staff of new PayServ codes to use when submitting salary and/or … Background Existing Action/Reason codes for the Action of PAY and Additional Pay earn codes were not adequate to … Pay earn codes to improve the identification and accuracy of salary and Additional Pay transactions. All of the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-323-new-actionreason-codes-and-additional-pay-earn-codes-cunyState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bradford Central School District , Corning City School … unrestricted fund balance to exceed the statutory limit of 4 percent for the past three fiscal years. When unused … points. District officials also misclassified a portion of fund balance as non-spendable, thereby improperly reducing …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Controls Over Equipment
… by the New York City Health and Hospitals Corporation Act of 1969. H+H, the largest public health care system in the nation, is a network of 22 facilities, including 11 acute care hospitals, 6 … capital assets include land, buildings, and equipment. As of June 30, 2017, H+H reported $8.4 billion in capital …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentComptroller DiNapoli and AG Schneiderman Announce Conviction in $130,000 Pension Theft
… York State and Local Employees Retirement System intended for his mother, Dorothy Eydeler, a retired nurse who died in … no matter where you live and make sure you pay it back. I thank Attorney General Schneiderman for his prosecution of … the entire restitution amount of $131,038.60. This case is the latest joint investigation under the Operation …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-130000-pension-theftElevator Safety
… October 20, 2017. Background The New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of more than 1 million buildings and construction sites in … New York City. This responsibility includes the oversight of elevators that are subject to the New York City …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyState Agencies Bulletin No. 2287
… Purpose: The purpose of this bulletin is to inform agencies of new functionality allowing employees to enroll in direct deposit and update their direct deposit … all NYS employees enrolled in direct deposit. In an effort to improve the timeliness and accuracy of employee direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2287-new-york-state-payroll-online-direct-deposit-functionalityMontrose Fire District – Claims Auditing (2025M-53)
… Objective Did the Montrose Fire District (District) Board of Commissioners (Board) properly audit claims? Audit Period … the Audit Area The claims audit is often the last line of defense for preventing unauthorized, improper or … to ensure sales taxes are not paid going forward. 42 out of 60 credit card claims (70 percent) totaling $5,117 without …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Town of Guilderland – Information Technology (2025M-61)
… [read complete report – pdf] Audit Objective Did Town of Guilderland (Town) officials adequately secure and protect … not adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of services, periodically test backups, or provide IT …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Opinion 91-12
… ask whether moneys raised by a volunteer fire company that is part of a village fire department is property of the village or the fire company. General … For purposes of section 204-a, the term "fire company" is defined to include a volunteer fire company of a county, …
https://www.osc.ny.gov/legal-opinions/opinion-91-12DiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… the Fund’s request that it publicly report all direct and indirect corporate political spending. “In the aftermath … United, investors have been left in the dark on how and where corporate dollars are spent on political causes,” … filed by the Fund ask companies for comprehensive and public reports that list their corporate spending on …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingSUNY Bulletin No. SU-382
… Purpose: The purpose of this bulletin is to notify agencies of a program that will automatically update the Form 8233 … with expired forms no longer receive the benefits of the treaty Affected Employees: Nonresident alien employees … The purpose of this bulletin is to notify agencies of a program that will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-382-program-and-control-d-report-ensure-accurate-form-8233-taxTown of Lee – Financial Management (2025M-63)
… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board (Board) effectively manage the … April 25, 2025 Understanding the Audit Area A key measure of a town’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Oversight of Selected Aspects of Traffic Controls (Follow-Up)
… of implementation of the 11 recommendations included in our initial audit report, Oversight of Selected Aspects of Traffic Controls (Report 2018-N-6 ). About the Program The … the New York State Department of Transportation. Midtown in Motion (MiM), a congestion management system, is used by …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followArea #8 – Online Banking – Information Technology Governance
… Fraud involving the exploitation of valid online banking credentials is a significant risk … school that processes financial transactions online. Some of the more popular types of electronic fraud targeting online banking are phishing 15 …
https://www.osc.ny.gov/local-government/publications/it-governance/area-8-online-bankingState Comptroller DiNapoli Releases Municipal & School Audits
… software that may compromise data, confidentiality, integrity or availability is increased. Fifteen network users …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 2169
… Purpose: The purpose of this bulletin is to notify agencies of a new program that will automatically update the Form 8233 … with expired forms no longer receive the benefits of the treaty. Affected Employees: Nonresident alien … The purpose of this bulletin is to notify agencies of a new program that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2169-new-program-and-control-d-report-ensure-accurate-form-8233-tax-treatyFinancial Condition and Outlook
… Purpose To determine the financial condition of the State University Hospital of Brooklyn (Hospital). Background The State University of New … City's health care delivery system, providing services to communities with largely uninsured or underinsured … To determine the financial condition of the State University …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlook