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Lehman College – Controls Over Bank Accounts
… and Lehman College (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only … of Finance and Administration at each college to ensure that each bank account complies with University policies and … CUNY Central provided us a list of 23 bank accounts that they were aware of at Lehman and its affiliated …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsCUNY Bulletin No. CU-723
… is to provide agency instructions for processing the December 2021 Uniform Allowance Payment. Affected Employees … of Classified Staff Labor Relations, authorizes the December 2021 biannual payment for campus security titles and the December 2021 annual payment for nursing titles. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-723-cuny-december-2021-uniform-allowance-paymentState Comptroller DiNapoli Releases Municipal Audits
… Corporation – Project Approval and Monitoring (Suffolk County) The board did not properly approve and monitor … surplus money from a referee after the sale of foreclosed property on April 1, 2017, totaling $87,849. However, … County) The clerk-treasurer did not properly deposit, record, report and disburse village funds and was arrested in …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… County , City of Troy and the Village of Victor . “In today’s fiscal climate, budget transparency and … The significant revenue and expenditure projections in the preliminary budget are reasonable. However, the … The significant revenue and expenditure projections in the tentative budget are reasonable. The town’s 2016 …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Ouaquaga Fire Company, Inc. – Company Operations (2025M-98)
… Company, Inc. (Company) Board of Directors (Board) and membership operate the Company in accordance with its … of the management of the Company could be vested in its membership. The Company’s current revenue sources are Foreign … Treasurer also paid claims before approval by the Board or membership, did not maintain accurate and complete accounting …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/01/23/ouaquaga-fire-company-inc-company-operations-2025m-98DiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… in funding for State Operations are also planned. School children and college students, people living in …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookLawrence Union Free School District – Financial Management (2025M-115)
… [read complete report – pdf] Audit Objective Did the Lawrence Union Free … manage fund balance? Audit Period July 1, 2021 – June 30, 2025. We extended our audit period back to July 1, 2019 to … the capital projects fund, as reported in the District’s annual financial report submitted to the New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/20/lawrence-union-free-school-district-financial-management-2025m-115Credit for Previous or Military Service – Article 14 Benefits
… You may be able to obtain credit for your previous public employment or military service. It … member. Military Service You may be able to receive credit for some or all of your military service. To determine your … please write to our Member & Employer Services Bureau. For reinstatement to Tier 1 or Tier 2, you must send us a …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceState Comptroller DiNapoli Statement on New York City Preliminary Budget
… following statement on New York City's Fiscal Year (FY) 2026 Preliminary Budget: New York City’s Fiscal Year (FY) … allocated but not spent on asylum seekers through June 30, 2026 will be used to fund additional spending in FY 2025 and balance the budget in FY 2026. More resources will also be used to fund relatively …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetIndustrial Development Agencies in New York State
… support economic development in New York. An IDA is a type of public benefit corporation that offers financial … to encourage local economic development. The goals of IDAs include increasing job opportunities and improving … Information System within 90 days following the closing of each fiscal year. Failure to comply with reporting …
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateTown of Throop – Highway Department (2021M-115)
… loss and misuse. Retain documentation related to scrap metal sales or account for sales totaling $1,277. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-highway-department-2021m-115Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… ensured that unneeded network user accounts were disabled in a timely manner. Key Findings District officials did not … ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21 percent of the District’s … control over other information technology (IT) functions. In addition to sensitive IT control weaknesses we …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mState Comptroller DiNapoli Statement on MTA 2023 Budget
… path.” Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… and project are linked to is set to ACTIVE status, the billing process is initiated. To allow the state to take … Treasury State Agreement, AP vouchers will be held in the billing process systematically until such time that the … For additional CMIA information see Section 12 - Cash Management Improvement Act (CMIA) of this Chapter. Billing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewNew Hartford Central School District – Payroll (2021M-149)
… District officials to strengthen internal controls over payroll. Officials did not: Adequately segregate the duties … of or establish adequate compensating controls over the payroll clerk who could add new employees to the financial … adding and changing salaries and pay rates, processing the payroll, and signing and distributing payroll checks. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Fishers Fire District – Financial Condition (2021M-128)
… the Board of Commissioners (Board) effectively managed the Fishers Fire District’s (District’s) financial condition. Key … the Board of Commissioners Board effectively managed the Fishers Fire Districts Districts financial condition …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/29/fishers-fire-district-financial-condition-2021m-128Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… As a result, payroll staff were unable to interpret what benefits employees are entitled to receive and may be …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15Waterville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-111)
… network user accounts that could be used as entry points for individuals to gain unauthorized access to the District’s IT systems, and the lack of a comprehensive written IT contingency plan …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/waterville-central-school-district-network-user-accounts-and-informationTown of Stony Point – Budget Review (B6-13-15)
… and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Opinion 88-77
… whether a school board member, who is also the salaried director of a local council for the arts, would have a … Whether a school board member who is also the salaried director of a local council for the arts would have a …
https://www.osc.ny.gov/legal-opinions/opinion-88-77