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Glen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… asset. Ensure that the District does not enter into any contract in which a District officer or employee has a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictFreeport Union Free School District – Financial Condition (2016M-300)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Board appropriated an average of $8.7 million each year to finance operations for the 2013-14 through 2015-16 fiscal … overfunded. Key Recommendations Develop a written plan to reduce the level of unrestricted fund balance to legal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Apalachin Central School District (District) is located in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which is governed by an … estimates for expenditures and use of fund balance in the annual District budget. Even though the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialBrighter Choice Charter School for Girls – Non-Payroll Disbursements (2023M-72)
… provide the Principal with an abstract of invoices or a list of checks to document the review and approval. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/22/brighter-choice-charter-school-girls-non-payroll-disbursements-2023m-72Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… Audit Objective Determine whether Wheatland-Chili Central School District (District) officials ensured network access … to initiate corrective action. … audit wheatland chili school district …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… of the works was arrested for defrauding the New York State and Local Retirement System out of $52,514 in pension …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectFrankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… to process paychecks, vendor payments, student grades or State aid claims. Key Recommendations Establish adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsTown of Summit – Town Clerk (2024M-51)
… percent of the fees collected in accordance with New York State (NYS) Town Law (Town Law) Section 30 which required the …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-summit-town-clerk-2024m-51Electronic Documents Submission System (EDSS)
… Online Services Government Account Authorization - This form identifies a government organization's Authorizer for … of Contracts Applications Account Maintenance - This form identifies a user for the purposes of establishing a … (OSC) to utilize Bureau of Contracts applications. This form is intended to be used when your government entity does …
https://www.osc.ny.gov/state-agencies/contracts/electronic-documents-submission-system-edssDiNapoli Announces Latest Fiscal Stress Scores
… in a stress category. However, a “no designation” rating does not necessarily indicate an absence of fiscal stress. …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-announces-latest-fiscal-stress-scoresState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … for procuring professional services. A sample of 20 vendors who were paid approximately $433,000 during the … the payments were properly calculated per board-approved contract terms and found 28 of these employees were eligible …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-590
… the following action. If the employee is separated from State service in the full-time record, the agency must create … the future earnings. If the employee is separated from State service in the full-time record but is Active in … is subject to all employment and income taxes. Federal, State and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-590-2017-city-university-new-york-cuny-research-foundationCUNY Bulletin No. CU-349
… Annuity * 417 HRC TDA * 419 CUNY TDA Copeland * 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 582 CUNY SS/Med …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-349-retroactive-rate-increases-cement-masonsCUNY Bulletin No. CU-348
… Annuity * 417 HRC TDA * 419 CUNY TDA Copeland * 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 582 CUNY SS/Med …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-348-retroactive-rate-increases-high-pressure-plant-tendersCUNY Bulletin No. CU-347
… Annuity * 417 HRC TDA * 419 CUNY TDA Copeland * 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 582 CUNY SS/Med …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-347-retroactive-rate-increases-carpenters-carpenters-cuny-andOpinion 94-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … chapter shall be applicable and uniform throughout this State and in all political subdivisions and municipalities … should be applied to 'persons' generally ... " (New York State Public Employees Federation v City of Albany, 72 NY2d …
https://www.osc.ny.gov/legal-opinions/opinion-94-2State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … required to include on the district’s website. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … audits have been issued. Empire State Development – New NY Broadband Program (Follow-Up) (2024-F-10) The New NY … Development (ESD)—was designed to ensure that every New Yorker had access to high-speed broadband. A prior audit, …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… including career advising, tutoring, and personal counseling, throughout students’ enrollment. During the Fall … supported transactions and lack of support that some counseling services to students were actually provided. …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsAccounts Payable Advisory No. 46
… proper invoice guidance. Guidance : The Office of the State Comptroller (OSC) has updated the policies and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/46-proper-invoice