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East Moriches Union Free School District - Budget Review (B7-15-5)
… County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt … the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance Law Section 10.10 … obligations to fund operating deficits to submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Maine-Endwell Central School District – Financial Condition (2013M-49)
… years, District officials have tried to maintain the same level of programs and services while keeping the tax levy as low as possible. However, they were able to do so only by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… special act school district located in Westchester County, and provides education to students from a residential … fiscal year when the New York State Education Department and the New York State Division of Budget authorized tuition … for the District. The District could improve its billing and collection procedures. As of June 30, 2013, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialOversight of Nurse Licensing (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Nurse Licensing (Report 2016-S-83 ). About the Program Our initial …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-followVillage of Addison – Board Oversight (2024M-8)
… of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19) ). The Board’s failure to fulfill its fiscal … (B Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the … Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Comptroller DiNapoli Statement on Rosh Hashanah
… last year and look forward to the new year. Rosh Hashanah is a time of sweetness and joy, and I would like to take this …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanahTax Data Verification Form
… has changed and can now be done in the OSC Online Services Portal. File Tax Data Verification Form Guidance Enrollment …
https://www.osc.ny.gov/local-government/required-reporting/tax-data-verification-formXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… can be easily identified by examining the face of the check. The heading reads: Comptroller State of New York - … the payee and the agency must take various actions to cancel the original check and reissue if needed. STOP PAYMENT … Inquiring Upon Stop Payment Request JAA-AP210-036: Cancel a Stop Payment Request To ensure a stop payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkOpinion 2005-7
… from whom it accepts payment for the failure to properly credit such payment, for the amount of the payment plus any …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Other Bulletin No. 23
… Agreement between the State University Construction Fund and the CSEA which provides for payment of the 2015-2016 … or $2,500. Effective Date(s) Payment is effective 04/01/15 and may be submitted beginning in Administration Pay Period … Military Stipend Leave in a BU97 position on 03/31/15; and Has a Pay Basis Code of ANN or BIW (only if the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-23-april-2015-state-university-construction-fund-scf-civilConesus Volunteer Fire Department – Financial Controls (2014M-42)
… includes segregation of duties, audit of claims prior to payment, audit of the Treasurer’s records annually and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42King Center Charter School - Information Technology (2018M-61)
… technology (IT) assets are properly safeguarded, secured and accessed for appropriate School purposes. Key Findings The Board has not adopted adequate IT security policies and … IT cybersecurity awareness training to personnel who use the School’s IT resources. In addition, we confidentially …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61Schenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Culinary Arts cash receipts are appropriately designed and operating effectively to adequately safeguard College assets for the period September 1, 2011 through August 31, 2013. … Board of Trustees. The College’s operating expenditures for the 2013-14 year were approximately $29.5 million. Key …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedVillage of Schoharie - Board Oversight (2018M-184)
… report - pdf] Audit Objective Determine whether the Board provided adequate oversight over the Clerk-Treasurer’s duties. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2018/12/21/village-schoharie-board-oversight-2018m-184Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… with contractual agreements. Key Findings For eight of nine contracts reviewed, Department officials obtained and … corrective action. … Westchester County Department of Social Services Contract Monitoring 2018M35 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Orange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… The Orange-Ulster Board of Cooperative Educational Services (BOCES) is a public entity serving 17 component … disposals. … OrangeUlster Board of Cooperative Educational Services Fixed Assets 2016M268 …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268Vendor File Advisory No. 4
… processes that if done timely will benefit both agencies and vendors. These are: First, as soon as your agency has decided to do business with a vendor, begin the vendor add process. This will allow contracts and purchase orders to be entered and payments to be made. …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationSouth Farmingdale Water District – Information Technology (2014M-153)
… potential disruptions of the District’s computer network and related applications and reduce the risk of losing data. The Board has not adopted … policy. Key Recommendations Adopt a disaster recovery plan and ensure that it is updated as needed and periodically …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Greenlawn Water District – Accounting Records (2015M-231)
… our audit was to examine the District’s accounting records and reports for the period January 1, 2014 through February … The Business Manager did not maintain complete, accurate and up-to-date accounting records. The Business Manager did … the District’s accounting records in a timely, accurate and complete manner. More effectively monitor the account …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Restrictions – State Police Plan
… public safety overtime that is paid to you by a public entity and meets other requirements may count toward your … and paid for by your employer and reimbursed by a private entity. …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictions