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MWBE Waivers Granted
… October-December 2024 No waivers granted January-March 2025 No waivers granted April-June 2025 No waivers granted October-December 2025 No waivers granted April-June 2026 No waivers granted …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedState Comptroller DiNapoli Releases Municipal & School Audits
… collective bargaining agreements, which may have resulted in the overpayments. Auditors also found that officials did … did not properly prepare bank reconciliations or budget status reports, which lacked pertinent information. As of … its authority by allowing the district treasurer to pay all recurring expenditures without the board’s prior …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-0XVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… in GASB Statement 63, the basis of accounting refers to when revenues, expenditures, expenses, and transfers - and … or decreased the resources available for spending in the near future. A fund’s basis of accounting is inseparably tied to its measurement focus. Funds that focus on total economic …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. State Education Department (Preschool … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2085
… and an hourly rate less than the amount provided on the chart below are eligible for the 2022 minimum wage increase: … the appropriate effective date as indicated on the above chart to increase the annual salary of eligible employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2085-december-2022-increase-minimum-wageState Agencies Bulletin No. 1942
… prompt on locked query LQ_ROP_RETROPAY_EARNS_CONF . If no number appears under the Retro Pay Seq number column on … State Agencies Bulletin No 1942 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1942-new-locked-queries-review-retroactive-payments-employees-paycheckState Police Bulletin No. SP-223
… of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2021 State Police Hazardous Duty Pay. Affected Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07 and the State … State Police Bulletin No SP223 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-223-2021-state-police-hazardous-duty-payCUNY Bulletin No. CU-359
… will create the following data: Bargaining Unit - CA for PSC Adjunct employees in the following job codes: 019119 EOC … Benefit Program Code will be CAP Bargaining Unit - CB for PSC employees in the following job codes: 019122 EOC Lecturer … December 31, 2008, including the new Salary Plans for PSC as shown in the chart below. For all other titles, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-359-establishment-new-bargaining-units-and-benefit-programsState Comptroller DiNapoli Releases Municipal and School Audits
… agreed upon contract amount by $215,395. Long Beach City School District – Financial Management (Nassau County) The … annually for a three-year period. Delaware Academy Central School District at Delhi – Financial Management (Delaware … percentage points, as of June 30, 2023. Falconer Central School District – Financial Management (Chautauqua County) …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Riverside – Clerk-Treasurer’s Records and Reports (Steuben … last four fiscal years and the current AFR was overdue as of Aug. 9, 2024. The clerk-treasurers also did not file … time. As a result, the district’s surplus fund balance is two times the statutory limit. District officials were not …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School District Audits
… accurately paid salaries and wages but did not accurately pay unused leave benefits, and accrued leave records … a credit for this amount from the vendor. South Mountain Hickory Common School District – Financial Management (Broome …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Audits
… in the initial audit. Department of Transportation (DOT): Collection of Special Hauling and Divisible Load … controls over the special hauling permits issued by four DOT regional offices. This included poor accountability over … and regional levels. In a follow-up, auditors found that DOT has implemented the recommendations from the original …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsIX.12.G Check Clearance Patterns – IX. Federal Grants
… A “check clearance pattern” projects the amount subtracted from … the CMIA, the U.S. Treasury may require states to develop check clearance patterns for the purpose of: Timing the … A check clearance pattern projects the amount subtracted from a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsXII.5.H Appropriate Payment Amounts – XII. Expenditures
… POLICIES In accordance with Article 7, Section 109 of the State Finance Law, Business Units cannot submit a voucher for … and produce payment documentation to the Office of the State Comptroller in accordance with Section 3 - Record … In accordance with Article 7 Section 109 of the State Finance Law Business Units cannot submit a voucher for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsOnondaga County – Sexual Harassment Prevention Training (S9-23-8)
… complete report – pdf] Audit Objective Determine whether County of Onondaga (County) employees and elected officials completed annual … not complete the annual SHP Training. Key Recommendation County officials should continue to monitor completion of … audit statewide county onondaga …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8Town of New Hudson – Tax Collection (2021M-2)
… report - pdf ] Audit Objective Determine whether the Town of New Hudson (Town) Town Clerk (Clerk) recorded, deposited and remitted … Determine whether the Town of New Hudson Town Town Clerk Clerk recorded deposited and …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Ellicottville Central School District - Information Technology (2019M-14)
… Key Findings District officials did not provide IT security awareness training for individuals who used District IT assets. Employees accessed websites for social networking, shopping, travel and other personal use. … of employee Internet use to ensure it complies with Board policies. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Moriah Central School District - Cash Management (2019M-65)
… monthly cash flow forecasts that estimate available funds for investment. Ensure idle funds are invested in a manner, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Glens Falls Common School District - Cash Management (2019M-177)
… interest earnings were maximized. Had officials invested available funds in a financial institution with higher available interest rates, interest earnings could have been …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177