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Green Island Union Free School District - Separation Payments (2019M-55)
Determine whether separation payments were calculated correctly and supported by employee contracts
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… and track the type of revenues the State receives. The product code field can also be used in conjunction with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewTown of Patterson - Information Technology (2020M-37)
… Town officials did not have a service level agreement (SLA) with the IT consultant. Town officials did not provide … IT policies and a disaster recovery plan. Enter into an SLA with the IT consultant for all services to be provided …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Pearl River Fire District – Purchasing (2016M-407)
… January 1, 2015 through September 26, 2016. Background The Pearl River Fire District is a district corporation of the … methods when procuring professional services. … Pearl River Fire District Purchasing 2016M407 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… Purpose of Audit The purpose of our audit was to assess the Board’s control over tuition reimbursement and … The Board did not properly authorize all tuition payments to the Director. Library officials did not use competitive … when procuring goods and services that were not subject to competitive bidding. Key Recommendations Ensure that all …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104City of Norwich – Information Technology (2012M-254)
… City’s servers so that only authorized staff members can gain access. Limit the assignment of administrative …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Altona Fire District – Claims Auditing (2016M-162)
… Purpose of Audit The purpose of our audit was to examine the District's claims auditing process for the … Not all claims contained supporting documentation to show that they were audited and approved prior to payment. Key Recommendations Ensure that all claims are …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/01/altona-fire-district-claims-auditing-2016m-162Miller Place Union Free School District – Check Signing (2017M-76)
… 1, 2015 through November 30, 2016. Background The Miller Place Union Free School District is located in the Town of Brookhaven, Suffolk County. The District, which is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/miller-place-union-free-school-district-check-signing-2017m-76Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… new vendor files when entering purchases for existing vendors. Key Recommendations Ensure that access to the vendor … descriptions and responsibilities. Ensure that duplicate vendors are removed from the vendor list. … Dutchess County Board of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Greece Central School District – Retiree Health Insurance (2016M-54)
… District’s records and procedures for providing retiree health insurance benefits for the period July 1, 2014 through July … 17 schools with approximately 11,000 students, is governed by an elected nine-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54State Comptroller DiNapoli Statement on the Governor's 2025 Executive Budget
… to grow by 7.9%, which is above the rate of inflation. I’m particularly concerned about the out-year budget gaps of … commitment to increasing statutory reserves is necessary. “My office will release a more detailed analysis of the …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-governors-2025-executive-budgetState Comptroller DiNapoli Releases School Audits
… that did not comply with the 4 percent statutory limit for the past three fiscal years. When adding back unused … including a reserve plan that indicates their intentions for funding, using and accumulating reserve funds. BOCES … A faculty advisor improperly deposited the money from a number of fundraisers and end-of-year contests into her …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Audits
… New York City Transit: Maintenance and Inspection of Event Recorder Units (2018-S-19) Auditors found train car … evidence that they downloaded information from event recorder units to ensure that they were functioning … (SED): Early Childhood Learning Center of Greene County: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… did not implement a prior audit’s recommendations to improve their budgeting practices and ensure surplus fund … than $2 million a year and allowed surplus fund balance to exceed the statutory limit of 4%. As of June 30, 2021, it … was properly restricted in a debt reserve and did not use the funds to pay related debt as required. As a result, …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… is accounted for by additional spending from federal clean water funding provided by the federal Infrastructure Investment and Jobs Act of 2021. As of March 31, 2023, employment at DEC … include nonagricultural nonpoint source control; municipal wastewater treatment; remediation of contaminated sites that …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureState Comptroller DiNapoli Releases Municipal Audits
… officials did not always use a competitive process to procure goods, services or professional services or ensure … taxing jurisdictions. In fact, 52 of 115 payments were late and late fees totaling $259,303 were not billed or … and did not audit the supervisor’s records, as required. Find out how your government money is spent at Open Book New …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-2State Agencies Bulletin No. 1916
… for the 2021 Tool Allowance Payment: Perform automotive repair duties in an eligible title; and Are required by the … Employees in the following titles are eligible: Service & Repair Mechanic (Motor Equipment) Service & Repair Assistant (Motor Equipment) Service & Repair Mechanic (Auto Body) Maintenance Supervisor 1 Motor Equipment Aircraft …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1916-2021-csea-tool-allowance-paymentCUNY Bulletin No. CU-692
… Affected Employees CUNY employees in the titles of Carpenter and Supervisor Carpenter are affected. Background A Memorandum of Agreement … providing rate increases for employees in the titles of Carpenter and Supervisor Carpenter. The agreement provides …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-692-cuny-salary-retroactive-rate-increases-carpenters-andDiNapoli and Heather Briccetti Mulligan Op-Ed: NY's Tax Base Dips with Population
… pre-pandemic levels, and remained significantly higher for high-income earners. Married filers, who have had the highest … or 16% of the 2022 total. The average earnings for these jobs are three times higher than the statewide average for … beneficial when decisions need to be made about expansion, pay raises, or relocation. Improving the quality of life for …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-and-heather-briccetti-mulligan-op-ed-nys-tax-base-dips-populationComptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … of transactions, certification of payrolls or review of leave records. The board also did not clearly document its …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-audits