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Watkins Glen Central School District - Financial Management (2019M-57)
… of appropriating fund balance that is not needed or used to fund operations. Review reserve balances and develop a plan to reduce balances to reasonable levels in accordance with applicable statutes. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57CUNY Bulletin No. CU-437
… Purpose To notify CUNY agencies of a change in dues structure. … affected employees. Questions Questions may be directed to the Payroll Deduction mailbox. … To notify CUNY agencies of a change in dues structure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-437-international-union-operating-engineers-iuoe-local-30-duesState Agencies Bulletin No. 2003
… of the NBEN744 report has been renamed: Employee Report of Child Support, Bankruptcy, Creditor Garnishments and Federal Levies and will list employees who have a new or amended Child Support or Chapter 13 Bankruptcy order, a new Creditor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsAbout the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… When does the governing board adopt a Standard Work Day and Reporting Resolution for Elected and Appointed … When does the governing board adopt a Standard Work Day and Reporting Resolution for Elected and Appointed … during the report period by the established standard work day to determine the number of days worked to include on the …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… are based on fixed fees as opposed to the cost-based rates established through financial information reported on … refers students to JCDC and pays for its services using rates established by SED. The rates are based on the … supported, non-program, or prior period contracted direct care expenses. $352,551 in insufficiently supported …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… Thomas P. DiNapoli. The campaign, known as the Life Pass It On Trust Fund, had a balance of more than $1 million … 1, 2013 through December 31, 2015. In addition to the Life Pass it On Trust Fund, auditors reviewed the Autism Awareness … has stagnated in recent years. Specifically: The Life Pass It On Trust Fund received contributions in the $4,000 to …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateState Comptroller DiNapoli Releases Municipal & School Audits
… and could not demonstrate that $8 million held in seven of these reserves was reasonable or needed. In addition, the … balance ranging from $2.4 to $3 million (10.3 to 12.8%) of the next year’s budget (during the same period), which … funded by $304,641 and a debt reserve, with a balance of approximately $1 million, was not used to pay debt-service …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Announces Latest Fiscal Stress Scores
… that number is nearly double what it was 10 years ago. In 2025, DiNapoli’s office has made additional targeted outreach … Who Did Not File in Time or Filed Inconclusively Excel Spreadsheet Detailed List of All Municipalities in …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli Announces Latest Fiscal Stress Scores
… (Putnam) and Schroeppel (Oswego), and the City of Poughkeepsie (Dutchess), which were designated as … 2023, including the cities of Albany, Little Falls, and Poughkeepsie. Additionally, five local governments (the cities of Albany and Poughkeepsie, the villages of Chateaugay and Coxsackie, and …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-announces-latest-fiscal-stress-scoresDiNapoli: Town of Altona Official Misused $23,500
… former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle $23,500 in public … that the bookkeeper – Danielle Peryea, 34 – frequently altered receipts to show a lower amount collected from the … that over a four year period, between 2009 and 2013, she altered town receipts and took town money without permission. …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500DiNapoli: Former Prattsville Town Supervisor Pleads Guilty to Fraud of State Funds
… that Kory O’Hara, 45, formerly the Town Supervisor of Prattsville, pled guilty today to wire fraud in connection … with a grant extended to Prattsville in the wake of Hurricane Irene. The announcement was made by New York … Carla Freedman; Janeen DiGuiseppi, Special Agent in Charge of the Albany Field Office of the Federal Bureau of …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-former-prattsville-town-supervisor-pleads-guilty-fraud-state-fundsState Comptroller DiNapoli Releases School District Audits
… missed punches totaling approximately 250 hours or $4,400. Timecard adjustments totaling $3,130 were not properly …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Arlington Central School District – Network User Accounts (2021M-110)
… ensured network user accounts were adequately configured and secured. Key Findings District officials did not ensure network user accounts were adequately configured and secured. In addition to sensitive information technology … five contractor accounts, one former employee account and one account the IT Director could not identify to whom it …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… ensured electronic data containing personal, private, and sensitive information (PPSI) on County-owned Public … devices was adequately protected from unauthorized access and use. Key Findings County officials did not adequately … established a County-wide data classification schematic and have not inventoried PPSI in their possession. County …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andAmherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)
… data and student information could be inappropriately altered, accessed, or used. In addition to sensitive control …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-andVillage of Maybrook – Financial Condition (2020M-54)
… report - pdf ] Audit Objective Determine whether the Board and Village officials appropriately managed the Village’s … $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds experienced operating deficits during the past five years, and the water fund had an operating deficit in 2019. Village …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54Newfane Central School District – Financial Management (2020M-88)
… the Newfane Central School District’s (District) Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and … the Newfane Central School Districts District Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88Piseco Common School District – Authorized Investments (2023M-172)
… increased risk of loss. District officials did not adhere to the District’s investment policy and invested $35,000 in … investments were in compliance with the policy’s list of eligible investments. The Board did not develop procedures to address investment requirements. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172County Medicaid Costs
… Across the State, growing Medicaid costs continue to place significant pressure on local fiscal conditions. … already seeking or receiving State legislative approval to increase their sales tax rates to 4 percent or more, and some dangerously close to …
https://www.osc.ny.gov/local-government/publications/county-medicaid-costsState Comptroller DiNapoli Releases Municipal & School Audits
… (with board-authorized budgets totaling $20.8 million) to ensure that costs were kept within the authorized budget. … increased risk that improper or unsupported payments could have been made and may not have been detected and corrected. The board did not provide …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits