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Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… pieces of required information was incorrect or missing from BOCES’ capital asset records. Examples of the …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalSouthern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… safeguarded from inappropriate use and access. In addition to sensitive IT control weaknesses that we communicated confidentially to BOCES officials, we determined that: 101 enabled … longer needed and, if accessed by attackers, could be used to inappropriately access and view personal, private and …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyVillage of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, Ensure the AFR …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Town of Butler – Financial Management (2024M-119)
… did not effectively manage the Town’s fund balances. As a result, officials maintained an excessive unrestricted fund … expenditures for the town-wide and TOV funds from 2021 through 2023. Furthermore, the Board did not adopt a … reserve policy or an effective fund balance policy. As a result, the Board’s ability to properly manage the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Port Washington Union Free School District – Payroll (2025M-38)
… – pdf] Audit Objective Did Port Washington Union Free School District (District) officials accurately pay clerical, … compensation represents a significant portion of a school district’s (district’s) operating expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Equine Health and Safety
… and regulations designed to promote the health and safety of equines at New York State racetracks. The audit covered … 29, 2018. Background The Commission regulates all aspects of gaming activity in the State, including horse racing and … gaming. The Commission was created by Chapter 60 of the Laws of 2012 and became effective February 1, 2013. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyState Comptroller DiNapoli Releases School Audits
… and the Shoreham-Wading River Central School District . "In an era of limited resources and increased accountability, … over fiscal years 2013-14 through 2015-16, which resulted in appropriated fund balance not being used. During this … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1082
… for Earnings Codes ER2 , ER3 , EC1 , EP1 , and EH1 .) Payroll Register and Employee Paycheck/ Advice The new … Codes and their descriptions will be displayed on the Payroll Register and appear on the employee’s paycheck or … Questions about this Bulletin may be directed to the Payroll Earnings mailbox … To provide procedures to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omhState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." … sales. Marina employees did not issue duplicate receipts for all money collected. Auditors also found that probation …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsCollection of Special Hauling and Divisible Load Overweight Permit Fees
… the movement of oversize and overweight vehicles and loads on the State highway system through a permitting process that helps … public, and protect the integrity and reliability of the State’s highways and bridges. For the period April 1, 2012 …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesOpinion 88-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … imposed under that statute. January 29, 1988 Melvin I. Rosenblat, Director Justice Court Fund … Concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Area #12 – Information Technology Contingency Planning – Information Technology Governance
… and technical measures that help enable the recovery of operations after an unexpected IT disruption are … unplanned IT disruption involving the corruption or loss of data or other computer resources from ransomware, hardware … personnel for the actions they must take in the event of a disruption and could significantly reduce the resulting …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningState Comptroller DiNapoli Releases Municipal & School Audits
… provide adequate oversight. Auditors identified $41,000 in payroll payments to 12 employees that were either … the collections were not always deposited or remitted in a timely manner. In addition, the clerk did not prepare bank reconciliations …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3Medicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… whether the Medicaid program made inappropriate fee-for-service (FFS) payments to hospitals that failed to … system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients and generates payments to reimburse the providers for their claims. The Department uses the All Patient Refined …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-dischargesComptroller DiNapoli Releases Municipal Audits
… District and the Waterford Volunteer Fire Department . “In today’s fiscal climate, budget transparency and … procedures for auditing claims and signing checks were not in compliance with town law. Pultneyville Fire District – … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Monitoring of Construction Management
… Office’s minority- and women-owned business enterprise (MWBE) participation goals. Between April 1, 2015 and March … (WBE) and claimed credits toward each of their contracts’ MWBE goals. However, the WBE subcontracted out all of its approved services to an independent contractor (non-MWBE) and therefore the WBE did not provide a commercially …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Inlet Common School District , Lockport City School … and the Three Village Central School District . “In an era of limited resources and increased accountability, it’s … years the district overestimated expenditures by a total of $682,398. As a result, the district has accumulated an …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0DiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded
… Tax-Exempt Refunding Bonds. The refunding will result in lower debt service payments, saving New York taxpayers … approved by the voters, will pay for essential investments in transportation and environmental projects,” DiNapoli said. “Once again, there was significant investor interest in the state’s bonds. The combination of strong market …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedOvertime Compensation – Legacy Reporting
… pay beyond the annual limits below is not included in the definition of earnings, and we cannot use it in a final average earnings (FAE) calculation. Only report … (April 1 – March 31). It increases based on the change in the Consumer Price Index for the one-year period ending …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationOversight of the Educational Opportunity Program
… the requirements of EOP operations and include such things as administrative roles and responsibilities, student … administration of EOP and is responsible for, among other things, ensuring that EOP funds are used in a manner …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-program