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Village of Millbrook - Financial Operations and Procurement (2018M-135)
… safeguarded. Village officials procured goods and services in accordance with the procurement policy and applicable … subject to the competitive bidding thresholds are made in accordance with General Municipal Law. Village officials … Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Town of Hurley – Transfer Station Collections (2024M-132)
… [read complete report – pdf] Audit Objective Determine whether transfer station … without detection. For example: The amount of municipal waste collected, as recorded by the transfer station, was 238 … $51,800 less in fees than it should have for the collected waste. Over a more than two-year period, the former transfer …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Liberty Central School District – Budget Review (B4-14-6)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the District’s … requires all local governments that have been authorized to issue obligations to fund operating deficits to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Village of Suffern – Budget Review (B8-15-13)
… in the water fund and $1.7 million in the sewer fund. Projected financial results for the water fund for 2014-15 … could eventually eliminate the water fund’s deficit. Projected financial results for the sewer fund for 2014-15 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13SUNY Bulletin No. SU-177
… Paid Leave, or Leave employees who had a FICA status of “ER FICA Exmpt.” The effective date of the change will be … Agencies will no longer have the FICA status option of “ER FICA Exmpt” available in PayServ, as the code will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actCUNY Bulletin No. CU-421
… Purpose To inform agencies of the expiration of the HIRE Act employer tax credit and of the Office of the State … records. Affected Employees Employees hired under the HIRE Act Effective Date(s) Institution paychecks dated January 13, 2011 Background The HIRE Act (Hiring Incentives to Restore Employment Act) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-421-expiration-hire-actNew York State Comptroller Thomas P. DiNapoli Statement on Passing of CSEA's Danny Donohue
… on a fixed income, expansion of workplace protections and domestic partner rights, and so much more. “I send my …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohueAccounts Payable Advisory No. 53
… to Financial Operations (GFO), Chapter XI-A, Section 2 - Purchase Requisitions and Chapter XI-A, Section 3 - Purchase Orders Guidance: The Office of the State Comptroller … Requisitions . In addition, OSC has provided guidance to online agencies on how to process credit adjustments for both …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersAndes Central School District - Cafeteria Operations (2019M-26)
… School lunch fund operating deficits averaged $67,000 over the last three years (excluding general fund transfers). The District has the lowest average daily participation for breakfast and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Village of Avon - Board Oversights and Professional Services (2018M-30)
… oversight. Determine if the Village obtained proposals and executed and monitored contracts for professional services. Key … The Treasurer inaccurately recorded capital reserves and operating fund expenditures and the Board inappropriately … Village of Avon Board Oversights and Professional Services 2018M30 …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Frontier Central School District - Procurement of Professional Services (2018M-98)
… whether the District procured professional services in accordance with Board policies and applicable statutory requirements and whether payments for such services were for proper District purposes. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mState Comptroller DiNapoli Releases School District Audits
… or ensure the monthly fuel claims were audited, and, as a result, the district was unaware its fuel card vendor began … County) District officials developed a process to account for leave accruals and a system over payments for unused … officials restricted access to the student information application, they did not adequately secure access to the …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases School Audits
… and estimated revenues with actual operating results for 2015-16 through 2017-18 and found that appropriations … and other public or private schools. The district had no registration or residency information on file for 44 of these … did not always ensure employees submitted a leave request form or ensure the legitimacy of leave taken. The district …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… officials did not apply for all transportation aid in a timely manner and were at risk of losing $20,513 for new bus acquisitions. The district also did not properly file for … did not adopt written policies to ensure all overtime hours were preapproved, incurred only when necessary and …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsXII.6.N Paying the New York Independent Systems Operator – XII. Expenditures
… information on establishing an advance account, see the Guide to Financial Operations, Chapter VII, Section 10.B – … Vendor ID assigned to the advance account. Refer to the Guide to Financial Operations, Section 6.L – Replenishing an … codes for electricity utilities can be found in the Guide to Financial Operations, Chapter IV, Section 4.B – …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6n-paying-new-york-independent-systems-operatorArchived: Legislative Session 2023–2024
… a statewide elected office, or their authorized political committee, during a certain restricted period; requires a candidate, officeholder, or political committee that receives such contributions to return or … – Provides that the payment of principal and interest on a qualified education loan and Roth IRA rollovers shall be …
https://www.osc.ny.gov/legislation/archived-legislative-session-2023-2024Selected Aspects of Discretionary Spending
… Purpose To determine whether the State University Construction Fund’s … and properly approved. Our audit period was April 1, 2010 to December 31, 2012. Background The State University Construction Fund (Fund) was created in 1962 to expedite the completion of the $700 million master plan …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingMedicaid Program – Claims Processing Activity April 1, 2020 Through September 30, 2020
… Objective To determine whether the Department of Health’s (Department) … Medicaid requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2020 … To determine whether the Department of Healths eMedNY system …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-claims-processing-activity-april-1-2020-through-september-30-2020Ignition Interlock Program Monitoring (2015-MS-4)
… We also released six letter reports to the Counties of Cortland , Erie , Montgomery , Otsego , Suffolk and Wayne . … them at all; and did not report 50 cases at all (in Cortland, Erie, Montgomery, Otsego, Suffolk and Wayne). None … negative IID activity, 55 were either not reported (in Cortland, Erie, Montgomery, Otsego and Suffolk) or not …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Access Controls Over Student Information Systems (2014-MR-1)
… (APW) Central School District [pdf] , Indian River Central School District [pdf] , Lowville Academy …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1