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Town of Italy – Multiyear Planning (2017M-53)
… plans to ensure that financial resources are available to replace capital assets in a timely manner. Develop a fund …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53Lackawanna City School District - Contractual Services (2019M-23)
Determine whether payments for contractual services were accurate and supported
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Town of Milo - Real Property Tax Exemption Administration (2018M-210)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … senior citizen, veteran and other exemptions. The Assessor: Granted exemptions without applications, renewal … to the County as required. Key Recommendations The Assessor should: Ensure granted exemptions are authorized, …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210Town of Bath - Real Property Tax Exemptions Administration (2018M-209)
… report - pdf] Audit Objective Determine whether the Assessor properly administered select real property tax … volunteer firefighter, veteran and other exemptions. The Assessor: Granted exemptions without required applications, … to the County as required. Key Recommendations The Assessor should: Ensure granted exemptions are authorized, …
https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209Central Valley School District - Separation Payments (2018M-153)
… during the audit period and found that, except for minor discrepancies, the payments were accurately paid in …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Berlin Central School District - Vehicle Fuel Inventory (2018M-02)
… Berlin Central School District Vehicle Fuel Inventory 2018M02 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/berlin-central-school-district-vehicle-fuel-inventory-2018m-02West Buffalo Charter School - Payroll (2018M-72)
… July 1, 2016 through January 7, 2018. Except for some minor discrepancies, employees were accurately paid. School …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/06/15/west-buffalo-charter-school-payroll-2018m-72Town of Clarkson - Justice Court Operations (2018M-57)
… Court personnel did not properly enforce pending tickets. As a result, 283 (23 percent) were not submitted to … and properly record all funds collected. Enforce pending tickets and submit eligible tickets to the DMV scofflaw program. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/09/28/town-clarkson-justice-court-operations-2018m-57Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… incurred $293,600 in expenditures. Key Finding Except for minor weaknesses, controls are adequate to ensure that moneys …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303State Agencies Bulletin No. 130
… code 314 with 317) and adding negotiating unit 87 for this insurance program. Affected Employees Employees in … Program. Agency Processing Agency may need to start or cancel a deduction for an employee with this code, using the … to Bulletin No. 89 for instructions on how to start and cancel the deduction. For More Information Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programState Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… "Our state is facing great opportunities and challenges in the year … and understands the need to get back to work. My office is prepared to help him through this transition and to make … Our state is facing great opportunities and challenges in the year …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerXVI.3.A Financial Statements – XVI. Financial Reporting
… Policy Reference: GASB Codification Section 2200 – Annual Comprehensive Financial Report (formerly comprehensive annual financial report ) … Statement of Activities (Reporting Government-Wide); Balance Sheet - Governmental Funds (emphasizing major funds); …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsSUNY Bulletin No. SU-301
… the payments, campuses are required to complete a roster identifying employees who will receive a UUP 2020 Discretionary Increase amount. The roster must include the increased salary and must be signed … 406 410 Strike/Disp Fine Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesState Comptroller DiNapoli Releases Audits
… following audits have been issued. Office of Children and Family Services (OCFS): Oversight of Residential Domestic … identified in the initial audit. Office of Children and Family Services: Oversight of Critical Foster Care Program … No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Follow-Up) (2019-F-20) An audit released …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-306
… Teachers’ Retirement System (Plan Type 7X), Earnings Code SRC – Summer – Retirement Credit must be used to ensure … on the Rehire page and assign a Summer Session position number. Summer Session Worked in a Different Agency If the … on the employee’s paycheck stub or direct deposit advice. SRC Summer-Retirement Credit SUM Summer Service – SUNY XAC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-306-2021-suny-summer-sessions-paymentsState Comptroller DiNapoli Releases Audits
… for DME rentals that exceeded established monthly caps. In addition, noting that Medicare imposes a 36-month cap on … SUVs, trailers, trucks, and vans – used by 26 departments in their day-to-day operations. It also maintains 43 pieces … TPHI was liable instead, identifying more $37.4 million in improper Medicaid payments that had not been pursued for …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits were issued. Amani Public Charter School – Purchasing and Claims Approval (Westchester County) Since school officials did not procure goods and services in … Thomas P DiNapoli today announced the following school audits were issued …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Auditors … or collective bargaining agreements (CBAs), resulting in erroneous compensation calculations totaling $3,131 and … one employee was paid $2,948 for overtime despite language in the individual’s employment agreement indicating he was …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 88-67
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Legal Services (law … of village attorney, the mayor does not have an "interest" in the employment contract within the meaning of General … be noted that courts have held contracts to be improper in certain circumstances even when there is no literal …
https://www.osc.ny.gov/legal-opinions/opinion-88-67State Agencies Bulletin No. 1966
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 CSEA … Employees in Bargaining Unit 04 on 10/01/2021 are eligible to receive the 2021 CSEA ISU Uniform Maintenance Allowance … memorandum for a list of eligible titles) and is required to wear a uniform on a daily basis in their performance of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1966-2021-csea-work-related-clothing-allowance-and-2021-uniform-maintenance