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City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… a result, we found: Seven NC employees earned 2,213 more hours of leave than employees in the collective bargaining … time worked or to submit leave requests for taking time off, and the Council did not approve all leave drawdown … not track their time worked or charge leave accruals when off, and sold excess hours totaling $5,800 and $4,900, …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Wyandanch Union Free School District – Budget Review (B23-7-1)
… must submit to the State Comptroller each year, starting with the fiscal year during which the school district is … last five years. The District’s proposed budget complies with the tax levy limit because it includes a tax levy of …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1State Agencies Bulletin No. 2050
… pay stubs and W2s, and review personal information via ny.gov. In order to best protect users’ data, it was determined … or more factors. OSC Actions OSC will, in concert with the NYS Office of Information Technology Services (ITS), provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… The OSC Rules and Regulations allow continuous travel advances up to $400 to employees whose duties require … Units may advance funds to an employee for a specific travel event. Process and Document Preparation: Business … Units must have procedures to ensure timely accounting of travel advances. These procedures should include timely …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceTown of Shandaken – Payroll (2013M-201)
… so that they could take appropriate action. Employee healthcare contribution rates were miscalculated, resulting in employees paying incorrect amounts for their healthcare benefits. We found errors in general fund employee …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… was to evaluate selected District financial activities for the period January 1, 2014 through December 31, 2014. … The Town of Hempstead Sanitary District No. 1 is located in the Town of Hempstead, Nassau County. The District, which … do so. The Treasurer did not prepare bank reconciliations in a timely manner. The Treasurer did not file 2012-14 annual …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Comptroller DiNapoli Releases Municipal Audits
… Cortland County Industrial Development Agency – Project Management Agency officials have developed adequate … status, as either a library officer or independent contractor, is unclear. Because the treasurer is responsible … board cannot delegate these functions to an independent contractor. Otsego County – Cost of Temporary Housing Costs …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases School District Audits
… County) The district did not have adequate systems in place to verify that textbooks purchased for and loaned to … support the students' eligibility to receive textbooks. In addition, the district did not have systems in place to account for textbooks purchased for and loaned to …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the East Meadow Public Library , Town of Erwin , Town of New Hartford … money is being spent appropriately and effectively." East Meadow Public Library – Claims Auditing (Nassau County) The … today announced his office completed audits of the East Meadow Public Library Town of Erwin Town of New Hartford and …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0City of Long Beach – Budget Review (B7-16-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized … City of Long Beach Budget Review B7169 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Comptroller DiNapoli Releases School Audits
… , Owego-Apalachin Central School District and the Sullivan West Central School District . “In an era of limited … has been hampered by a lack of information. Sullivan West Central School District – Financial Condition (Sullivan … OwegoApalachin Central School District and the Sullivan West Central School District …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1Medicaid Program – Improper Payments to a Dentist
… Medicaid program. The Department's Medicaid Dental Policy and Procedure Code Manual describes the services eligible for Medicaid reimbursement and the rules under which claims for eligible services will … fee when dental staff must provide additional time, skill, and/ or assistance to properly treat patients. Such services …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/medicaid-program-improper-payments-dentistDiNapoli: State Tax Revenues $2 Billion Lower Than Last Fiscal Year
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-state-tax-revenues-2-billion-lower-last-fiscal-yearTown of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… operations for the period January 1, 2012 through August 12, 2013. Background The Town of Scio is located in Allegany … operations for the period January 1 2012 through August 12 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279State Comptroller DiNapoli Releases Audits
… providers have met the regulatory requirements for collecting and disposing of unneeded drugs. However, … that date, the required processing time frame had elapsed for 1,681 kits (88 percent). Department of Taxation and Finance: Collection of Petroleum Business Tax and Motor Fuel Excise Tax (2018-S-28) Diesel and motor fuel …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsOversight of Industrial Hemp
… and Markets (Department) is adequately administering the Industrial Hemp Agricultural Research Pilot Program (Program) … April 1, 2016 through May 31, 2019. About the Program Industrial hemp is an expanding commodity in the United … and biodegradable plastics. Federal and State law define industrial hemp as any part of the Cannabis sativa L. plant …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempState Comptroller DiNapoli Releases Municipal & School Audits
… $11,430 in borrowing costs. Village of Penn Yan – Water Treatment Plant (WTP) Overtime (Yates County) Because village officials … to purchase food totaling approximately $1,300 for a private, personal event. Without the superintendent’s …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… audits of the Village of Ballston Spa , Town of Schroon , St. Paul Boulevard Fire Association and the St. Paul Boulevard Fire District . "In today’s fiscal … audits of the Village of Ballston Spa Town of Schroon St Paul Boulevard Fire Association and the St Paul Boulevard …
https://www.osc.ny.gov/press/releases/2018/10/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… announced his office completed audits of the Chenango Forks Central School District , Hamburg Central School … is being spent appropriately and effectively.” Chenango Forks Central School District – Financial Condition (Broome … announced his office completed audits of the Chenango Forks Central School District Hamburg Central School District …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-0Ticonderoga Central School District – Transportation State Aid and Extra-Classroom Activity Funds (2017M-182)
… for all transportation State aid for new bus acquisitions. Club collections were not supported by adequate documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/ticonderoga-central-school-district-transportation-state-aid-and-extra