Search
Copiague Union Free School District – Check Signing (2015M-181)
… Treasurer to sign checks, whereas New York State Education Law requires the Treasurer to sign all checks. The payroll … Treasurer to sign all checks in compliance with Education Law. The Treasurer and any other official whose signature is …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Plainview-Old Bethpage Central School District – Financial Condition (2015M-89)
… District’s financial operations and use of fund balance for the period July 1, 2013 through August 31, 2014. … with approximately 5,200 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $144 … taxpayers. Ensure that budgets presented to voters for approval are transparent and include any intent to …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/plainview-old-bethpage-central-school-district-financial-condition-2015mGreenburgh Central School District – Payroll and Reserve Funds (2016M-242)
… The Greenburgh Central School District is located in the Town of Greenburgh, Westchester County. The District, … controls to address the lack of segregation of duties in the payroll process. Ensure that leave time is …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenburgh-central-school-district-payroll-and-reserve-funds-2016m-242Lockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… The mileage information submitted by the transportation vendor for fuel reimbursements was not supported by … for transportation services. Require the transportation vendor to submit records to support the total number of daily route miles used in calculating the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andLake George Central School District – Internal Controls Over Payroll (2013M-122)
… The Lake George Central School District is located in the Village of Lake George and the Towns of Lake George, Queensbury, Bolton, and Fort Ann in Warren and Washington Counties. The District is governed … costs and associated employee benefit costs represent a significant portion of the District’s annual expenditures. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/02/lake-george-central-school-district-internal-controls-over-payroll-2013mFabius-Pompey Central School District – Information Technology (2016M-237)
… establish procedures to ensure accounts no longer needed are disabled or removed in a timely manner. Configure all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Portville Central School District – Financial Condition (2013M-384)
… general fund expenditures for the 2013-14 fiscal year are approximately $16 million. Key Findings The Board failed …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Ogdensburg City School District – Payroll (2016M-250)
… segregate the payroll clerk’s duties so that the clerk does not control all aspects of payroll transactions. If it …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Saratoga County – County Bridge Maintenance (S9-13-7)
… includes a professional engineer who is directly involved with the oversight of bridges. The DPW operating budget was …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Opinion 91-61
… Laws of 1991, chapter 166, §383, in those counties which do not have an approved alternatives to incarceration service … under General Municipal Law in those counties which do not have an approved alternatives to incarceration service …
https://www.osc.ny.gov/legal-opinions/opinion-91-61DiNapoli & Schneiderman Reach $10.75 Million Oil Spill Settlement With ExxonMobil
… work on behalf of the Oil Spill Fund.” “Oil spills are costly and dangerous to our communities,” said … as the 1930’s. The eight sites included in the settlement are Hilltop Service Station in Mahopac (Putnam County); Joe’s … at four of the eight sites where the cleanup efforts are ongoing or reimburse the Oil Spill Fund for any …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-schneiderman-reach-1075-million-oil-spill-settlement-exxonmobilComptroller DiNapoli Releases State Audits
… initial report. Department of Transportation: Review of Real Property Holdings for Disposal (Follow-up) (2015-F-2) An … issued in March 2012, determined DOT was not reviewing its real property holdings to identify properties for sale or … a U.S. high school. The two other students had completed online study from a private school located in another state. …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsXII.8.D Contract Assignments and Sureties – XII. Expenditures
… Services contracts exceeding eighty-five thousand dollars in value, and (ii) any other Business Unit contracts exceeding fifty thousand dollars in value, before such contracts shall be executed or become … in accordance with the plans and specifications, or by a combination of any such methods. Process and Document …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesControlling Access to Student Grading Systems in School Districts (2015-MS-3)
… and monitoring user access. All districts had weaknesses in accessing, monitoring and reviewing audit logs. Key … to designated individuals and ensure that documentation is retained to show who authorized the grade change and the … regarding the utilization of the lock out function and what procedures must be followed to bypass this control. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3Opinion 88-4
… served to trainees at a foster parent training session are incidental to the foster parent program or facilitate … (18 NYCRR §443.3[i]). In addition, authorized agencies are required to seek to recruit foster parents (18 NYCRR … may make reasonable expenditures for refreshments which are incidental to a lawful municipal purpose (1979 Opns State …
https://www.osc.ny.gov/legal-opinions/opinion-88-4DiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
State Comptroller Thomas P DiNapoli Albany County District Attorney David Soares and the New York State Police today announced that Alayne Bertolino pleaded guilty to stealing more than $240000 in New York state pension payments made to her deceased father
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksOther Bulletin No. 38
… Purpose To provide the State University Construction Fund instructions for … the payment. The system will calculate an adjustment for all earnings reported in a single entry based on the salary … should utilize Locked Query #49 to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-38-april-2016-and-april-2017-suny-construction-fund-scf-civilSUNY Bulletin No. SU-272
… The adjustments (AJR and Retro (RXX)) are supplemental taxable income and will be included in the employee’s taxable gross subject to all employment and income taxes. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-272-state-university-new-york-suny-management-and-confidentialState Agencies Bulletin No. 2028
… of ANN on the payment effective date; and Did not have a withholding recommendation approved by DOB. Promotion … a performance advance in the higher grade in April 2022. Withholding Recommendation If the agency determines the full … 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2028-april-2022-managementconfidential-mc-performance-advancesWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… this reserve in the late 1990s to fund future costs of new vehicles. However, the Board could not provide us with a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160