Search
CUNY Bulletin No. CU-118
… University Manager of Payroll Systems and Operations at CUNY Central Office. … This bulletin explains the process for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-118-tiaacref-pensionability-adjunct-earningsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … as of the fiscal year ended 2013. ### For access to state and local government spending and nearly 50,000 state …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0IX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… On occasion, the federal awarding agency may issue a Notice … in the Federal Payment Management System (PMS). Meanwhile, state payments must be made. State agencies should contact … will accrue when it is demonstrated that the state paid out its own funds for federal program purposes prior to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityVillage of Granville - Financial Condition of the Sewer Fund (2018M-49)
… budgets for the sewer fund and took appropriate action to maintain the Village’s overall fiscal stability. Key … water and sewer fund all experienced cash flow issues due to the sewer fund’s financial problems. The Board has not … Adopt budgets that include adequate recurring revenues to finance recurring expenditures. Formulate a plan to …
https://www.osc.ny.gov/local-government/audits/village/2018/06/29/village-granville-financial-condition-sewer-fund-2018m-49King Center Charter School - Information Technology (2018M-61)
… and School officials do not have formal procedures to address breach notification, disaster recovery, data … IT control weaknesses were communicated confidentially to School officials. Key Recommendations Adopt written IT policies and procedures to address breach notification, disaster recovery, backups, …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… in accordance with contractual agreements. Key Findings For eight of nine contracts reviewed, Department officials … officials did not obtain and review backup documentation for one contract with payments totaling $1.7 million during … agreement with this agency did not have clear guidelines for actions to take upon the agency’s failure to perform as …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… created to provide shared educational programs and services to 15 components school districts. BOCES is … did not ascertain whether purchasing was an option and, if so, analyze whether purchasing, rather than leasing, …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyGreater Amsterdam School District – Capital Project (2022M-50)
… financial reports that documented the project’s budget-to-actual expenditures, she did not provide them to the Board for review. The claims auditor did not audit and approve seven claims totaling $873,056 prior to payment. Key Recommendations The Board should: Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/greater-amsterdam-school-district-capital-project-2022m-50Opinion 91-51
… in section 9-a(1)(b) excludes the proceeds from the sale of obligations and other moneys "which, by law, may be …
https://www.osc.ny.gov/legal-opinions/opinion-91-51Opinion 88-34
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VEHICLE AND TRAFFIC … manner as resolutions. Opn No. 74-1224 is superseded. You state that 21 Opns St Comp, 1965, p 532 and 1986 Atty Gen …
https://www.osc.ny.gov/legal-opinions/opinion-88-34West Hill Fire District No. 3 – Financial Condition (2014M-160)
… January 1, 2012 through March 6, 2014. Background The West Hill Fire District No. 3 is located in Chemung County and … the reserve fund money to unassigned fund balance. … West Hill Fire District No 3 Financial Condition 2014M160 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160City of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Common Council is the City’s legislative branch. John Whalen was a City employee for 39 years. He was … to his operation of the Department. On April 11, 2013, John Whalen was charged with grand larceny in the second …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsCUNY Bulletin No. CU-106
… check dated January 11, 2001 OSC Automatic Processing On December 29, 2000, OSC will insert a row in the Position … inserted in the Job Data panel of all employees (active or on a leave with or without pay) who occupied these positions on December 28, 2000. The following information will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-106-new-bargaining-unit-union-code-earnings-program-and-benefitSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… be eligible for reimbursement, reported costs must comply with the guidelines in the RCM. For the three years ended … the personal service costs we tested were in compliance with SED’s requirements. However, we identified $13,058 in … Spotted Zebra reported on its CFRs that did not comply with SED’s prescribed requirements for reimbursement. Key …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualTown of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… Purpose of Audit The purpose of our audit was to determine if the Town could achieve cost savings or … reduce electricity costs for the period January 1, 2011 to January 31, 2012. Background The Town of Monroe is located … and purchased from the Village with the water billed to its customers. The Town could not account for 8,376,160 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Town of Babylon – Financial Condition and Internal Controls Over Selected Town Operations (2013M-115)
… in 2012. Key Findings From 2008 through 2011, the general fund’s results of operations aggregated to net operating … certain revenues in adopted budgets. Although the general fund reported an operating surplus of almost $1.5 million in … surplus resulted from $4.5 million of questionable inter-fund revenues. Had the Town not recognized this revenue, the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-babylon-financial-condition-and-internal-controls-over-selected-town-operationsOpinion 2000-9
… generally constitutes a mere gratuity and an improper gift of public moneys (see, e.g., 1988 Opns St Comp No. … (see 1999 Opns St Comp No. 99-4, p 6). It is not a gift, however, if compensation is presently earned but … it is our opinion that the payment would not constitute a gift because the executive director would be earning the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9State Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … did not ensure that pre-numbered receipts were issued for funds received for the driver’s education program or that the funds were …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Scores Reveal Fiscal Stress Continues for Certain Communities
… “While it is clear that our municipalities continue to struggle with balancing revenues against increasing costs, … comprehensive multiyear financial plans are crucial to overcoming both current and future fiscal challenges.” … of scores is based on 2014 financial information provided to DiNapoli’s office by local governments as of Aug. 31, 2015 …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-scores-reveal-fiscal-stress-continues-certain-communitiesState Comptroller DiNapoli Releases Audits
… compliance with the Law, identifying that retailers were missing required signage and potentially covered retailers …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-audits