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Garden City Union Free School District – Overtime (2016M-382)
… The Garden City Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/garden-city-union-free-school-district-overtime-2016m-382Clarkstown Central School District – Time and Attendance Records (2017M-150)
… The Clarkstown Central School District is located in the Town of Clarkstown in Rockland County and operates 13 school buildings with …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/01/clarkstown-central-school-district-time-and-attendance-records-2017m-150Liverpool Central School District – Employee Compensation and Benefits (2014M-374)
… The Liverpool Central School District is located in the Towns of Clay and Salina in Onondaga County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/liverpool-central-school-district-employee-compensation-and-benefitsVeterans Day Message from State Comptroller DiNapoli
… Our soldiers have risked everything for the sake of democracy and to protect the American way of life. Thank you for your service and for making our state …
https://www.osc.ny.gov/press/releases/2014/11/veterans-day-message-state-comptroller-dinapoliSaratoga County Water Authority – Water Charges (2016M-357)
… Purpose of Audit The purpose of our audit was to review the authority’s internal controls …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Upper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… title to the City of Utica’s water system in 1996, is governed by a 12-member Board of Directors. Operating … $15 million. Key Finding Although the Authority is proactive in identifying and addressing unaccounted-for …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300IX.12.M Journal Vouchers – IX. Federal Grants
… Generally, journal voucher payments are used to: Reimburse service-providing … state agency disbursed for program purposes. These journal voucher payments are considered interest neutral. Agencies … required to make every effort to properly allocate state voucher payments between state and federal funds. In very …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersTompkins County Public Library – Financial Management (2015M-250)
… Finding Library officials have not developed structurally balanced budgets, and the Library experienced operating …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… and reported, and money was safeguarded. Key Findings Credit card purchases lacked supporting documentation to validate … and cash was not safeguarded. The Board-required audit of the Treasurer’s books was deficient. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… the Authority’s timekeeping and leave accrual processes for the period January 1, 2014 through February 28, 2015. … Board of Commissioners, provides low rent housing for qualified individuals in accordance with relevant … of Housing and Urban Development. Operating expenditures for the 2014 fiscal year totaled approximately $2.5 million. …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186CUNY Bulletin No. CU-705
CUNY Bulletin No CU705
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-705-city-university-new-york-cuny-health-insurance-rate-changesTown of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… a timely and accurate manner. Determine whether the Town credit cards were used for appropriate purposes. Key Findings … The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer (Treasurer) in a … documentation, thoroughly audit credit card claims and pay charges timely to avoid late fees. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Crown Point Central School District – Internal Controls Over Payroll (2013M-100)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective internal controls over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mOperational Advisory No. 36
… which was previously titled Shipping has been renamed to Shipping, Postage and Mail Services and should be used … Materials, Non-Personal Service budget account category to reflect the proper classification and treatment in the … used for the purchase of postage stamps. Reference: Guide to Financial Operations (GFO) Chapter IV.4.B Department …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesStatement from New York State Comptroller Thomas P. DiNapoli on President Trump's Budget Proposal
… Americans, would decimate vital programs that millions of New Yorkers rely on. His proposal also creates real consequences for the state budget, putting New York's taxpayers on the hook for billions of dollars in …
https://www.osc.ny.gov/press/releases/2017/05/statement-new-york-state-comptroller-thomas-p-dinapoli-president-trumps-budget-proposalVillage of Irvington – Selected Financial Activities (2015M-265)
… Purpose of Audit The purpose of our audit was to examine cell tower revenues and the Village’s cash disbursements for … 30, 2015. Background The Village of Irvington is located in the Town of Greenburgh in Westchester County. The Village, which has approximately …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-irvington-selected-financial-activities-2015m-265Truxton Academy Charter School – Tuition Billing and Collections (2025M-8)
… $2.14 million, officials overbilled school districts of residence (resident districts) $84,689 for State aid … maintain necessary documentation to support calculations of the amounts billed or ensure billings were accurate and …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/06/truxton-academy-charter-school-tuition-billing-and-collections-2025m-8DiNapoli Statement on Governor's Veto of Transparency Legislation
… spending and was supported unanimously in both the State Senate and Assembly: “I am very disappointed the Governor vetoed our bill requiring more transparency and accountability for … had unanimous support in both the Assembly and the Senate. We’ll work with our legislative sponsors, Senator …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislationBarnard Fire District – Financial Condition (2015M-145)
… December 31, 2014. Background The Barnard Fire District is a district corporation of the State, distinct and separate … from the Town of Greece, Monroe County, in which it is located. The District, which serves approximately 25,000 residents, is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Opinion 93-17
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to finance the pre-payment of those contributions to the State Retirement Systems that would otherwise be amortized … be issued to finance the pre-payment of amounts due the State Employees' Retirement System and the State Teachers' …
https://www.osc.ny.gov/legal-opinions/opinion-93-17