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State Comptroller DiNapoli Releases School Audits
… School District , Orchard Park Central School District , Port Jefferson Union Free School District , Schenevus Central … Central School District – Procurement of Professional Services (Erie County) The district did not establish … Also, the balances in three reserves were excessive. Port Jefferson Union Free School District – Claims Processing …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-school-auditsCity of Ithaca – Records and Reports (2025M-114)
… Period January 1, 2023 – November 14, 2024. We extended the audit period back to January 1, 2020, to review … the City Controller’s (Controller) office did not create or provide the Council with monthly reports such as … 30 1 or ensure independent audits were completed in a timely manner. The lack of complete and timely monthly and …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114Opinion 92-36
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … only on customers serviced within the district. You state that the police district encompasses more than 90% of the county's populace. You further state that the police department of the police district plans …
https://www.osc.ny.gov/legal-opinions/opinion-92-36State Comptroller DiNapoli Releases Municipal & School Audits
… of district funds or prepare monthly cash flow forecasts to estimate funds available for investment. The board also … for 59 claims totaling $51,519, or establish procedures to detect and prevent duplicate payments. In fact, auditors … records, and inadequate financial reports were provided to the board. As a result, the board lacked reliable records …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Wawayanda – Financial Operations (2024M-160)
… budget officer. The Supervisor is responsible for ensuring that day-to-day financial activities are recorded in the accounting system. The Board appointed a Supervisor’s … The Town’s 2023 appropriations totaled $5.9 million for all funds and the surplus fund balance at the end of 2023 …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Agencies Bulletin No. 409
… Purpose To provide an overview of Contract Pay and highlight the changes resulting from the Payroll … upgrade. Affected Employees Teachers in Pay Basis Code 21P Overview Contract Pay is the process used by the Payroll … To provide an overview of Contract Pay and highlight the changes resulting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersCompliance With Payment Card Industry Standards
… accounts are automatically replenished with the customer’s credit card on file. The Authority also accepts in-person credit card payments for E-ZPass tags at its administrative … unpaid tolls, accident reports, oversized truck permits, commercial accounts). All organizations that accept credit …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsPre-Retirement Consultations
… need an appointment for a pre-retirement consultation. To schedule one, please call 866-805-0990. Appointments are available by phone or …
https://www.osc.ny.gov/retirement/members/pre-retirement-consultationsWyandanch Union Free School District – Budget Review (B24-7-2)
… District (District) is located in Suffolk County. Chapter 18 of the Laws of 2020, as amended by Chapter 56 of the Laws …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Town of Bethany – Town Clerk Fees (2017M-226)
… properly accounted for fees for the period January 1, 2016 through August 14, 2017. Background The Town of Bethany is …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Sempronius Fire Company – Financial Activities (2017M-231)
Sempronius Fire Company Financial Activities 2017M231
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231XI.12.A Toll-Free Services – XI. Procurement and Contract Management
… vendors charge for time of connection plus applicable taxes and surcharges. Agencies are generally able to obtain … vendors do not contain errors and/or unauthorized taxes and surcharges. It is equally important for agencies to … from toll-free vendors to ensure all surcharges and taxes are allowable under the terms and conditions of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12a-toll-free-servicesUtilization of the Arch Street Yard and Shop Facility
… and inspection facility for its new M-7 electric rail cars, which Bombardier began delivering in 2002. According to … as intended for the acceptance and inspection of the M-7 cars. Moreover, except for occasional use of the wheel truing … to perform modifications on Metro-North Railroad rail cars. The LIRR incurred costs of $2.43 million to maintain …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilitySchroon Lake Central School District – Financial Condition (2014M-145)
… in excess of the amount that may be carried over into the next school year. As a result, real property taxes have been … excess of the limit allowed by law is used to reduce the next year’s real property tax levy. Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/20/schroon-lake-central-school-district-financial-condition-2014m-145North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… May 31, 2013. Background The North Merrick Union Free School District is located in the Town of Hempstead, Nassau … North Merrick Union Free School District Treasurers Duties 2013M366 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Unified Court System Bulletin No. UCS-355
… a Blazer Payment using Earnings Code UBU(UCS Blazer Non Pen) effective 05/31/2023 through the current pay period. … is 1.95975% for Yonkers residents and 0.50% for Yonkers non-residents. Payroll Register and Employee’s … the Payroll Register. The Earnings Description UCS Blazer Non Pen and UCS Uniform Blazer Allowance and the amount paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-355-2025-ucs-blazer-pensionability-changeState Agencies Bulletin No. 1909
… Date Payment Effective Date Check Date Institution 1 Lag 04/01/2021 03/25/2021 04/22/2021 Administration 1 Lag 04/01/2021 04/01/2021 04/28/2021 Eligibility Criteria … Code Description Amount 01H Hazardous Duty Arb-Eligib $1,150 OSC will automatically insert a row on the Additional Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01Town of Enfield – Purchasing (2016M-377)
… our audit was to evaluate the Town’s purchasing practices for the period January 1, 2015 through August 15, 2016. Background The Town of Enfield is located in Tompkins County and has a population of approximately … Town Board. The Town’s 2016 budgeted appropriations for its general and highway funds totaled approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… adequate policies and procedures for the activity fund. Appoint a faculty auditor to oversee the management of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomNew Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… and separate from the Towns of Cazenovia and DeRuyter in Madison County, in which it is located. The general fund budget for 2014 … Ensure that the annual financial report is filed with OSC in a timely manner. Conduct an audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263