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Cost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… contracts) with the district, to auditing positions. Drafting a request for proposal (RFP) To fulfill the position …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mComptroller DiNapoli Releases Municipal Audits
… Exemptions (Westchester County) The Assessor granted four woodland exemptions for rented agricultural parcels with $40,028 in assessed value that did not meet the woodland eligibility requirement. In addition, the assessor …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsVI.2.B Policies/Laws – VI. Budgets
… Periods and Lapse dates. State Finance Law §49 governs the segregation of lump sum appropriations. State Finance Law §93 governs capital projects appropriations. The authority to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsDiNapoli: State's Tuition Assistance Program Not Keeping Up With Inflation, Tuition Costs
… A new report from State Comptroller Thomas P. DiNapoli finds that New York’s Tuition Assistance Program (TAP), the state’s … A new report from State Comptroller Thomas P DiNapoli finds …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-states-tuition-assistance-program-not-keeping-inflation-tuition-costsState Comptroller DiNapoli Releases School Audits
… from various sources before making the purchase. Of these, 26 claims totaling $47,288 lacked evidence that the purchaser … four projects. As a result, the district has more than $1.3 million from completed projects that has not been returned …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Opinion 91-17
… under the supervision of a physician or, in the case of a dental clinic or dental dispensary, of a dentist, for the prevention, …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Walden Fire District – Disbursements (2014M-184)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … Adopt written procedures to provide guidance to staff on the disbursement function. Formally adopt written policies …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Homeless Outreach Program at the Metro-North Railroad
… United States. As of December 2017, Metro-North had 123 stations (not including Grand Central Terminal) distributed … Fairfield). The presence of the homeless at Metro-North stations is a growing concern for Metro-North customers and … for carrying out regular visits to the Metro-North stations to observe, record, and to engage in homeless …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroadState Comptroller DiNapoli Releases State Audits
… follow-up report, auditors found SED has made significant progress in correcting the problems identified in the initial … a follow-up report, auditors determined DOH has made some progress in addressing the problems identified in the initial … report. This included implementing controls to prevent the payment of pharmacy claims for quantities of controlled …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsVacating Orders – Divorce and Your Benefits
… If the ex-spouse waives their interest in a member’s pension benefit after a DRO has been filed with NYSLRS, the … a Vacating Order served after retirement cannot change any pension payment option election required by the prior DRO. If …
https://www.osc.ny.gov/retirement/members/divorce/vacating-ordersAccounts Payable Advisory No. 13
… Subject: Disabling Voucher Matching Guidance: It has come to our attention that several agencies have disabled or …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsLaFayette Central School District - Fixed Assets (2018M-073)
… and procedures for maintaining fixed assets. Ensure all fixed assets with a value that exceeds the established …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/lafayette-central-school-district-fixed-assets-2018m-073Lake George Central School District - Purchasing (2018M-167)
… the statutory bidding thresholds. Key Findings Our review of 60 purchases made during the audit period totaling nearly … evidence to document competition was sought based on established requirements. Ensure adequate procedures are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Tioga Central School District – Cash Management (2020M-83)
… officials did not develop and manage a comprehensive investment program or comply with the District’s investment policy. Had officials invested available funds in a financial institution with higher interest rates, …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83State Agencies Bulletin No. 130
… No. 89, issued April 6, 1999, by correcting the deduction code (replacing code 314 with 317) and adding negotiating unit 87 for this … the initial input of transactions to OSC for the deduction code 317, CSEA Universal Life Program. Agency Processing … No 89 issued April 6 1999 by correcting the deduction code replacing code 314 with 317 and adding negotiating unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programComptroller DiNapoli Releases School Audits
… or amounts to fund them. District officials issued debt to pay for tax certiorari judgments, which masked the district’s …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1908
… Purpose The purpose of this bulletin is to inform agencies of the amended state … out of receiving a paper pay stub. Affected Employees All active state employees enrolled in direct deposit are … participating in NYSPO, and have a government issued NY.gov account associated with their employee ID. All NYSPO …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1908-nys-payroll-online-rollout-all-state-employeesAppendix A — Volunteer Firefighter Training Approvals – Travel and Conference Expense Management
… volunteer firefighters to attend training schools and courses of instruction. Section 72-g also sets forth …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-volunteer-firefighter-training-approvalsDiNapoli: Nourish NY Needs Better Oversight to Connect More Food Banks and In-State Farms to Funding
… The Nourish New York program (Nourish NY) was created to help the 1-in-10 New Yorkers facing food insecurity and local farmers by … P. DiNapoli found the agencies jointly managing Nourish NY may have limited the program's ability to fund certain … The Nourish New York program Nourish NY was created to help the 1in10 New Yorkers facing food …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-nourish-ny-needs-better-oversight-connect-more-food-banks-and-state-farms-funding