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State Agencies Bulletin No. 1743
… who were/are on a paid Workers’ Compensation leave and the leave was entered after the weekly processing of the … periods 3L/3C, paychecks dated 5/15/19 (Administration) and 5/23/19 (Institution) Background The NYS payroll system … tax purposes, can generate excessive refunds of Federal and State income taxes. For employees in this situation, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1743-late-reporting-workers-compensation-leaveState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … in a timely manner. The former clerk was arrested in July 2024 and arraigned on charges of grand larceny, falsifying … supervisor’s financial records and reports for fiscal year 2024, as required by law. The supervisor filed the 2024 …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-auditsTown of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… Background The Town of Porter is located in Niagara County and has a population of approximately 6,600 residents. The Village of Youngstown and Fort Niagara State Park are also located in the Town. The … billed the New York State Department of Parks, Recreation and Historic Preservation (Parks) for operation/maintenance …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Thousand Islands Central School District – Purchasing (2016M-283)
… in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in Jefferson County. The District, which operates … The District’s policy did not establish dollar limits and did not specify the number or type of quotes to be … of interest might not be prevented because Board members and staff are asked to disclose relationships pertaining to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Red Creek Central School District – Financial Condition (2016M-365)
… Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of Victory, Conquest and Sterling in Cayuga County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Brighton Central School District – Separation Payments (2016M-119)
… School District is located in the Towns of Brighton and Pittsford in Monroe County. The District, which operates … or procedures in place to provide guidance to employees and District officials to ensure that separation calculations … were reviewed, approved, accurately calculated and sufficiently supported. The claims auditor did not review …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/brighton-central-school-district-separation-payments-2016m-119Rensselaer County – County Bridge Maintenance (S9-13-6)
… 31, 2011. Background The County covers 652 square miles and has approximately 159,000 residents. The County is … $312 million in 2012. The Department of Engineering and Highways is responsible for the maintenance and monitoring of bridges. This Department includes a County …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Village of Brushton – Fiscal Oversight (2014M-235)
… is located in the Town of Moira in Franklin County and has a population of approximately 475. The Village is … bank reconciliations or provide the Board with complete and accurate monthly financial reports. The Clerk-Treasurer … claims during the audit period without prior Board audit and approval. The Board did not annually audit or cause an …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Town of Pulteney – Financial Condition (2021M-24)
… did not effectively manage the Town’s financial condition and was unaware of the Town’s true financial position when it … operations than was available, resulting in the general and highway funds and water district beginning 2020 with budgetary deficits. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24East Quogue Union Free School District – IT Asset Management (S9-22-8)
… (District) officials appropriately tracked, inventoried and safeguarded information technology (IT) assets acquired … We selected 25 IT assets to confirm their location and that they were inventoried, and five additional IT assets to confirm they were …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Chappaqua Central School District - Fixed Assets (2022M-186)
… School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for the fixed assets that we tested. Officials maintained incomplete and inaccurate records and did not perform a physical …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Broome-Delaware-Tioga Board of Cooperative Educational Services – Capital Planning (2023M-1)
… Educational Services (BOCES) officials properly planned and budgeted for capital expenditures. Key Findings BOCES … plan or budget for capital expenditures. Between 2018-19 and 2020-21, officials budgeted $916,304 for building repairs. However, building repairs and improvements totaled over $3.4 million for the same …
https://www.osc.ny.gov/local-government/audits/boces/2023/06/16/broome-delaware-tioga-board-cooperative-educational-services-capital-planning-2023mSaratoga Springs City School District – Procurement (2023M-25)
… City School District (District) officials procured goods and services according to Board of Education (Board) policies and statutory requirements. Key Findings District officials did not always procure goods and services according to policy requirements or maintain …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Town of Hammond – Town Clerk Operations (2014M-350)
… The Town of Hammond is located in St. Lawrence County and has a population of approximately 1,190. The Town is … Town Board. The Town Clerk is an elected position, and the Clerk also serves as the Town's Tax Collector. Key … source documents to support property tax payments received and did not always issue duplicate receipts for tax …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Willsboro Fire District – Financial Controls (2014M-156)
… to ensure that financial activity was properly recorded and reported and that moneys were safeguarded for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Willsboro and the County of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156State Comptroller DiNapoli Releases School District Audits
… School District – Network Access Controls (Seneca County and Wayne County) District officials did not ensure that the … Officials did not regularly review network user accounts and permissions to determine whether they were appropriate or … to increased reliance on a remote learning environment and administrative operations due to the COVID-19 pandemic. …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 95-5
… System (use of surplus surcharge revenue to pay principal and/or interest on serial bonds issued to finance purchase of … to pay for the acquisition of telecommunication equipment and costs necessarily incidental thereto. You ask whether a … surplus surcharge monies toward the payment of interest and/or principal on serial bonds issued to finance the …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Agencies Bulletin No. 1953
… The purpose of this bulletin is to reconcile employee SSNs and names in the NYS payroll system (PayServ) with the Social … (SSA) system through the continued partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC). Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… bring offenders to justice and recoup stolen public money. My thanks to District Attorney Baker and the New York State Police for their partnership with my staff to hold this official accountable for her actions.” …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsState Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… balance can be achieved through targeted cost savings and continued economic growth, which requires vigilant monitoring of finances and management of operations. A take down of … (in-year) reserves, better-than-projected revenue and substantial savings identified so far this year , …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budget