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Clymer Central School District – Payroll (2023M-168)
… 16 employees’ pay. Paid five employees a total of $4,792 for retroactive raises that were not authorized by the Board … awards totaling $2,550 that they were not eligible for per the collective bargaining agreement requirements. Did not require written prior authorization for overtime work and made 12 overtime payments totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168Benefits
… balance. A Full-Range of Insurance Options Comprehensive health, dental and vision insurance packages (including … employees, who have other employer-sponsored group health insurance, to opt-out of their insurance coverage in … 13 paid holidays annually Flex spending accounts Health Care Spending Account – provides employees the opportunity to …
https://www.osc.ny.gov/jobs/benefitsCheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… 22 claims totaling $173,591 were audited and approved for payment by the claims auditor even though identified …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76West Babylon Union Free School District – Claims Audit (2024M-62)
… Audit Objective Determine whether the West Babylon Union Free School District’s (District) claims auditor properly … letter. … Determine whether the West Babylon Union Free School Districts District claims auditor properly …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Erie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… Determine whether the Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) officials … 48 badges (55 percent) that were no longer needed out of the 87 active non-employee individual badge accounts. … and could not physically locate the badges for 15 of 25 shared accounts we selected for testing. Discovered …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingLindenhurst Union Free School District – Collections (2024M-24)
… Treasurer reports were presented to the Board between 65 and 261 days after the end of the month being reported. … deposit of funds collected. Ensure that the Treasurer’s monthly reports are presented to the Board in a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Reporting Services Provided by Lawyers and Law Firms (Education Law Section 2053)
… are required by Education Law §2053 to annually report lawyers who provide legal services. Specifically, the law … system. Rev. 12/23 … Reporting Services Provided by Lawyers and Law Firms Education Law Section 2053 …
https://www.osc.ny.gov/retirement/employers/reporting-services-provided-lawyers-and-law-firms-education-law-section-2053Northeastern Clinton Central School District – Foster Care Tuition Billing (2024M-48)
… had not billed $95,210 of the $129,538 (73 percent) in tuition to which it was entitled for the 2020-21 through … years and made tuition calculation errors totaling $3,036 in the amounts billed. District officials did not: Provide …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-foster-care-tuition-billingConstitutional Tax Limits
… the authority of counties, as well as cities and villages, to impose property taxes. Statutes intended to enforce these constitutional provisions require the … review common reporting errors. They will also demonstrate how to complete the Constitutional Tax Limit form using OSC's …
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsTown of Plymouth – Employee Benefits (2023M-176)
… officials overpaid 11 employees a total of $25,238 for one or more type of leave, as follows: Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s … (CBAs). Seven employees were collectively paid $9,942 for 64.25 days of unearned vacation, sick or personal leave …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Justice Court Fund
… Town and village justice courts in New York State are required to report their … to the Office of the State Comptroller’s Justice Court Fund on a monthly basis. File your monthly report in … and Village Courts Website Search the Revenue Report by County and Year Town and Village Court Revenue Report Data …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundDisability Retirement Applications – When Employees Retire
… submit. By Mail : Disability Services Bureau NYSLRS 110 State Street, Maildrop 7-1 Albany, NY 12244-0001 As an …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/disability-retirement-applicationsParking Structures (2017-MS-3)
… parking structures were regularly inspected and repaired for the period January 1, 2015 through January 31, 2017. We … maintaining parking structures to be safe and acceptable for public use. Accordingly, the process of continuously … using the results from inspections to create a clear plan for repairs should be implemented. Officials should have …
https://www.osc.ny.gov/local-government/audits/city/2017/12/29/parking-structures-2017-ms-3DiNapoli: Consumers Should Read Fine Print On Gift Cards This Holiday Season
… New York State Comptroller Thomas P. DiNapoli today urged New … finish their holiday shopping, gift cards are often last minute purchases,” DiNapoli said. “Last year, my office …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-consumers-should-read-fine-print-gift-cards-holiday-seasonDiNapoli Releases Bond Calendar for Fourth Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the state, New York City and their major public … billion of refundings as follows: $4.98 billion scheduled for October, of which $2.96 billion is new money and $2.02 …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-releases-bond-calendar-fourth-quarterLong Island Association for AIDS Care
… Purpose On September 30, 2014, we issued report 2012-0063 , entitled … Long Island Association for AIDS Care, Inc. (LIAAC). Based on information obtained subsequent to that report, we …
https://www.osc.ny.gov/state-agencies/audits/2017/11/10/long-island-association-aids-careState Comptroller DiNapoli Releases School Audits
… and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-school-auditsDiNapoli Releases Bond Calendar for Fourth Quarter
… Thomas P. DiNapoli today announced a tentative schedule for the planned bond sales for the State, New York City, and their major public … or reofferings as follows: $5.54 billion scheduled for October, of which $3.68 billion is new money and $1.86 …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-releases-bond-calendar-fourth-quarterDiNapoli Releases Bond Calendar for Third Quarter
… of New York & New Jersey, and the State of New York Mortgage Agency. The detailed forward issuance calendar can …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-bond-calendar-third-quarterSUNY Bulletin No. SU-166
… Purpose To provide instructions for processing Discretionary Lump Sum … 23L, paychecks dated March 3, 2010 Background Pursuant to the MOU Side Letter dated August 5, 1998 between UUP, GOER …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-166-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2009