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Union Center Fire Company, Inc. – Internal Controls (2014M-303)
… Center Fire Company, Inc. is incorporated under New York State Not-For-Profit Corporation Law and is located in the … provide fire protection services to the Towns of Union and Maine. From March 2013 through February 2014, the Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Island Trees Union Free School District – Overtime (2016M-389)
… Purpose of Audit The purpose of our audit was to evaluate the District’s use of overtime for the period … overtime procedures, and employees are not required to obtain written approval prior to working overtime. Key Recommendation Develop and implement …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Town of Italy – Multiyear Planning (2017M-53)
… purpose of our audit was to evaluate the Town’s multiyear planning for the period January 1, 2015 through January 12, … Town of Italy Multiyear Planning 2017M53 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-italy-multiyear-planning-2017m-53State Agencies Bulletin No. 130
… Program. Agency Processing Agency may need to start or cancel a deduction for an employee with this code, using the … to Bulletin No. 89 for instructions on how to start and cancel the deduction. For More Information Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/130-csea-universal-life-programXVI.3.A Financial Statements – XVI. Financial Reporting
… (formerly comprehensive annual financial report ) Process and Document Preparation: Financial reporting is the process … information concerning the financial condition and activities of an entity. Although governmental financial … to meet the information needs of citizens, governing and legislative bodies, sellers and buyers of debt …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statementsSUNY Bulletin No. SU-301
… Purpose The purpose of this bulletin is to provide instructions to campuses for processing United University Professions … processing the payments, campuses are required to complete a roster identifying employees who will receive a UUP 2020 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesState Comptroller Thomas P. DiNapoli Statement on Election of Carl Heastie as Speaker
… his new role with humility and understands the need to get back to work. My office is prepared to help him through this transition and to make government more …
https://www.osc.ny.gov/press/releases/2015/02/state-comptroller-thomas-p-dinapoli-statement-election-carl-heastie-speakerState Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli today announced the following school audits were issued. Amani Public Charter School – Purchasing and Claims Approval (Westchester County) Since school officials did not procure goods and services in … Thomas P DiNapoli today announced the following school audits were issued …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… total of $927,546 and two were understated by a total of $18,317 and of the ten expenditure accounts reviewed, two were …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsSeaford Union Free School District – Capital Assets (2024M-112)
… D. 1 A graphics card is a computer component that renders images, videos and animations on a computer screen. 2 We …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112State Comptroller DiNapoli Releases School Audits
… and appropriated nearly $5.6 million in fund balance, most of which was not needed to fund operations. East Hampton …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… properly invoice drug manufacturers for rebates or remit all rebate revenue it collected. As a result, New York was …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… including the costs for special events, memberships and gifts to business officials in another country. … foreign conferences, training of non-RIOC employees and gifts to non-employees. RIOC lacked written policies and …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… record fuel deliveries and usage, review fuel records in a timely manner or perform periodic reconciliations. As a … were complete and accurate or reconcile fuel records to confirm proper usage. Discrepancies included 1,128 gallons … the council with monthly financial reports, such as budget-to-actual comparisons, cash balances or fund balance …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsCicero Volunteer Fire Department - Financial Activities (2025M-138)
… the Office of the State Comptroller (OSC), as required by New York State (NYS) General Municipal Law (GML) Section … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mState Comptroller DiNapoli Releases Municipal & School Audits
… The former clerk-treasurer did not make cash deposits in a timely manner or properly record her leave usage. In … she earned and used leave that she was not entitled to and paid herself an unauthorized payment for unused leave … also erroneously reported an additional 392.54 days worked to the New York State and Local Retirement System. The …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1SUNY Bulletin No. SU-300
… Period Type Effective Date Check Date Administration 21 Lag 01/07/2021 02/03/2021 Institution 21 Extra Lag 01/07/2021 02/11/2021 These effective dates … Agency Actions – Hourly Employees Beginning in Pay Period 21, campuses must process the additional increase to $14.00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-300-december-2020-increase-minimum-wage-employees-employedEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… Department of Environmental Conservation (DEC) In SFY 2022-23, DEC All Funds spending totaled $1.5 billion, an … 33 percent year-over-year. This increase is accounted for by additional spending from federal clean water funding … program to establish an economy-wide cap on greenhouse gas emissions. Under statute, 33 percent of revenues in the …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of the Freeport Union Free School District , Island Trees Union Free School … School District , Wantagh Union Free School District , West Genesee Central School District and the Whitney Point … to verify that funds were deposited into a district bank account. Whitney Point Central School District – …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… practices and ensure surplus fund balance is in compliance with the statutory limit. Officials consistently … as required. As a result, the district was not transparent with taxpayers and has levied more taxes than necessary. … documentation. The payroll clerk was not provided with supporting documentation for an administrator’s …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits