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New 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 condolences to Irene and his family, and may they take some comfort in knowing …
https://www.osc.ny.gov/press/releases/2025/08/new-york-state-comptroller-thomas-p-dinapoli-statement-passing-cseas-danny-donohueState Comptroller DiNapoli Releases Municipal & School Audits
… and personal care items, video streaming services and clothes that were made by the former assistant using town … additional amounts uncovered during the investigation . Red Hook Central School District – Inventories (Dutchess …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsForensic Audit of Dual Employment Approvals and Conflicts
… worked for a New York State or City agency had approval to do so; were working their required hours at each employer; … circumstances, as well as the ramifications for those who do not comply with the policies. Distribute these policies to … worked for a New York State or City agency had approval to do so were working …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsCompliance With the Clery Act
… crime/violation information and disciplinary action referrals. Thirteen of SUNY's 29 State-operated colleges …
https://www.osc.ny.gov/state-agencies/audits/2014/08/22/compliance-clery-actExtended School Day Program
… Department (Department) paid SCO Family of Services (SCO) for expenses that were appropriate and allowable under the … We examined the $634,544 in expenses SCO claimed for reimbursement from the Department during the period July … Department awarded SCO two contracts totaling $2,740,200 for the period October 1, 2010 through June 30, 2014 to …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/extended-school-day-programDiNapoli: Village of Waverly Recreation Director Pleads Guilty to Altering and Destroying Village Records
… Sayre, PA, was responsible for collecting funds for child sports registrations, fundraisers, tournaments, and field …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-village-waverly-recreation-director-pleads-guilty-altering-and-destroying-village-recordsState Agencies Bulletin No. 1182
… agencies of the timeline for processing taxable expense files from SFS. Affected Employees All State employees whose … – 9/26/2012 & 10/10/2012 Effective Date(s) Taxable Expense files received from SFS for the months of May, June, July and … module are considered taxable. PayServ receives monthly files from SFS that contain reimbursable employee expenses, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1182-processing-taxable-expense-files-payservCity of Lackawanna – Garbage Collection Fees (2021M-206)
… report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly assessed and billed … Determine whether City of Lackawanna City officials properly assessed and billed solid …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Fuel and Services
… and other risk factors to select and review $320,579 in fuel purchases from eight vendor. Key Findings We found … paid eight vendors up to $66,081 more than necessary for fuel. In addition, we found DMNA lacked documentation to support: (i) the reasonableness of prices paid for the procurement of services from the ten vendors in our …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesState Agencies Bulletin No. 1711
… Employees All employees who received a Form W-2 Wage and Tax Statement for calendar year 2018 Background According to … E) for 2018, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each … Benefit Transportation Spending Account Program Tax deductible Union Dues For CUNY employees only, deductions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1711-form-w-2-wage-and-tax-statement-calendar-year-2018State Agencies Bulletin No. 1314
… Purpose To describe the various retirement systems actions and agency responsibility regarding Tier 6 contribution … New York State Employees Retirement System (7Y) Police and Fire Retirement System (7W) New York City Teachers … 6% OSC Actions NYS Employees Retirement System (7Y) and Police and Fire Retirement System (7W) OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1314-tier-6-retirement-contribution-rate-changesComptroller DiNapoli Releases Municipal Audits
… or require annual audits of the Clerk-Treasurer’s records and reports. The Treasurer did not file annual financial … timecards. Village of Canisteo – Clerk Treasurers’ Records and Reports (Steuben County) The former Clerk-Treasurer did … to properly monitor the Village’s financial condition and operations. The former and current Clerk-Treasurer did …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-municipal-auditsCost-Saving Ideas: Containing Employee Health Insurance Costs
… the right coverage for your employees. Offer Cash Payment In Lieu of Health Benefits For employees who have coverage … secondary source, offer them the option of a cash payment in lieu of health benefits. This provides a win-win: you save … how many employees would qualify and are interested in the plan. Have your employees weigh the benefits and risks …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsUtica City School District - Payroll (2018M-175)
… and District officials ensure that compensation payments for employees are accurate, properly approved and supported. … or paid in accordance with contracts or Board resolutions. For example, the Board did not authorize salaries paid to six … certainty as to the work performed. Manual adjustments for fingerprint time clock system entries were not adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… School District (District) officials ensured network and financial software access controls were adequate to protect District information technology (IT) systems and data. Key Findings District officials did not ensure that network and financial software access controls were adequate to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … 2020-21 by an average of $2.8 million, or 6.6 percent, and appropriated fund balance that was not used. The …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementTown of Franklinville – Procurement (2024M-56)
… (Board) members, Highway Superintendent (Superintendent) and former Town Supervisor (former supervisor), who served as … were not familiar with the Town’s procurement policy and its requirements. Further, they did not research … with the Town’s procurement policy, or their procurement and claims audit responsibilities, the Board did not perform …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Village of Poquott – Justice Court Operations (2019M-214)
… Determine if the Justice Court properly accounted for court funds. Key Findings The Justice was unaware that in … $6,525 belonging to a neighboring village’s justice court for which she also worked. This error was corrected in … Determine if the Justice Court properly accounted for court funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… cash collections to deposits. The former Treasurer was arrested in July 2023 and pleaded guilty to grand larceny in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… complete report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively managed the Treasurer’s office cash collection process and ensured accounts …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203