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Beaver River Central School District – Payroll (2016M-247)
… The Beaver River Central School District is located in the Towns of Croghan, New Bremen and Watson in Lewis County. The District, which operates one school with … Key Finding District officials designed and implemented a good system of controls to help ensure the accuracy of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Comptroller DiNapoli Releases State Audits
… monitoring the dentist’s claims for behavior management and after-hours office visits, as well as implementing … officer. This reporting relationship compromises the independence of the internal audit function. As a result of … Audit Unit’s reporting relationship to help ensure its independence. Tuition Assistance Program (TAP): State …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsCost-Saving Ideas: School District Auditing – Internal Auditor
… contractor a BOCES employee – only if the BOCES does not provide significant and material services to the district a district resident or nonresident Who does not qualify Employees with responsibilities for other …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… is located in the City of Albany. The School is governed by the Board of Trustees, which currently comprises six … local levels. The fee for these services is 1 percent of per pupil revenue from the prior academic year. On January 31, …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321DiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… to $272.1 billion. “There has been tremendous volatility in the markets in recent months, but thanks to the state pension fund’s diverse investments, … since Russia’s invasion of Ukraine has sent shockwaves through the financial world with repercussions that are …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnComptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. Town … – Supervisor’s Fiscal Responsibilities (Steuben County) The Supervisor did not adequately fulfill his fiscal … responsibilities because he failed to provide oversight of the bookkeeper, who performs all financial duties, including …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsWall Street Bonuses Rose In 2012
… year’s bonus season, according to an estimate released today by State Comptroller Thomas P. DiNapoli. “Wall Street … this years bonus season according to an estimate released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2013/02/wall-street-bonuses-rose-2012Opinion 92-27
… and does not create any enforceable right in any third party (see Personal Property Law, §46[1], [2]; Opn No. 79-31, … that it does not create any enforceable right in any third party (see Personal Property Law, §46[2]; see also Opn No. …
https://www.osc.ny.gov/legal-opinions/opinion-92-27State Comptroller DiNapoli Releases Audits
… Supervision (DOCCS): Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up) … Intensive Supervision and Treatment (SIST) parole officers to have a minimum number of monthly contacts with paroled … that officers didn’t adequately document their responses to electronic monitoring alerts. In a follow-up, auditors …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsDiNapoli: Wall Street Bonuses Declined in 2010
… 47 percent of their net revenue to compensation (e.g., salary and bonuses) in 2010, which is in line with historical …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010DiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… DiNapoli today released an audit that found the Division of Homeland Security and Emergency Services (DHSES) cannot … is responsible for. For example, despite acknowledging the need for specific training on how to detect phishing and … CIRT’s activity is on a by-request basis or when areas of need are identified. Failure to conduct proactive outreach …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesDiNapoli: Upstate Bus Services Needs Better On-Time Performance
… Thomas P. DiNapoli analyzed on-time performance of the four major upstate New York transportation authorities … Genessee Regional Transportation Authority’s (RGRTA) to 80% for the Capital District Transportation Authority (CDTA). … shortfalls. CDTA closed a $2.7 million budget deficit in 2025 through service cuts and reduced frequency on certain …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-upstate-bus-services-needs-better-time-performanceHuntington Manor Fire District – Cash Disbursements (2014M-108)
… Background The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is … signature stamp without being supervised by the Treasurer. In the Treasurer’s absence, the Secretary performs all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Ellenville Central School District – Financial Condition (2015M-330)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 through June 30, 2015. Background … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Opinion 92-15
… for section 207-c benefits, a county that has been a party to a workers' compensation proceeding is bound by the … [collateral estoppel inapplicable when municipality not party in interest to workers' compensation proceeding and not … Municipal Law, §207-a]). Therefore, when a county is a party to a workers' compensation proceeding, the county is …
https://www.osc.ny.gov/legal-opinions/opinion-92-15Unified Court System Bulletin No. UCS-305
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … Is in an eligible bargaining unit on 04/01/2022; and Has a Payroll Status of Active, Leave With Pay or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-305-april-2022-unified-court-system-ucs-judicial-longevity-paymentOverview – Special 20- and 25-Year Plans
… in your career. Your FAE can include, but is not limited to, the payments listed below. Payments must be earned in the …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/overviewInternal Control
… (B-350 ) DOB Budget Bulletin for 2015 Certification NYS Office of the State Comptroller Policies and Procedures … Association (ISACA) Institute of Internal Auditors (IIA) NYS Internal Control Association (NYSICA) State & Federal Agencies NYS Division of Budget (DOB) NYS Office of the State …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlUnion-Endicott Central School District – Financial Management (2016M-100)
… use the excess funds in a manner that benefits District resident …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Whitesville Central School District – Financial Management (2016M-313)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities for the period July 1, 2012 through April 8, 2016. Background … appropriated fund balance was not actually used to finance operations. As of June 30, 2015, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313