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Northeast Central School District - Payroll (2018M-140)
… Board-approved contracts. Noteworthy Achievements Except for a few minor discrepancies, which we discussed with … auditing techniques (CAATs) to review payroll records for all employees paid during the audit period. District … to segregate duties and provide oversight. There were no recommendations as a result of this audit. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/northeast-central-school-district-payroll-2018m-140Town of North Hudson - Payroll (2018M-166)
… January 2017 through May 2018 and found that except for minor deficiencies related to clerical errors, employees were …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166Crown Point Central School District - Claims Auditing (2018M-76)
… and approved before payment. Key Recommendations Print and sign checks after the claims have been audited and approved. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… they did not timely bill for nonresident students placed in the District. Key Recommendation Implement procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Westchester Community College – Fixed Assets (2017M-78)
… March 8, 2017. Background Westchester Community College is a two-year college sponsored by Westchester County and the State University of New York and is located in Valhalla, New York. The College is governed by a 10-member Board of Trustees and has approximately 13,000 …
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78Ulster County – Financial Condition (2014M-27)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition … Closely monitor the level of unexpended surplus funds in the general fund and ensure that budgets are structurally …
https://www.osc.ny.gov/local-government/audits/county/2014/05/09/ulster-county-financial-condition-2014m-27Oneonta City School District – Payroll (2017M-202)
Oneonta City School District Payroll 2017M202
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202New York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… on an indictment charging them with Grand Larceny in the First Degree and Conspiracy in the Fourth Degree in connection with a scheme to defraud the New York State …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudOpinion 89-47
… be assessed, levied, and collected from the taxable real property of the fire district in the same manner and at the … be assessed, levied and collected from the taxable real property within the district as it existed prior to the …
https://www.osc.ny.gov/legal-opinions/opinion-89-47Comptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… revealed that Cohen, together with former Met Council CEO William Rapfogel and other co-conspirators, stole … that from 1992 to 2013, he conspired with co-defendant William Rapfogel and others to steal from Met Council through … Or file a complaint online at [email protected].ny.us ; or mail a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorDivision of Housing and Community Renewal Bulletin No. DH-100
… which implemented the 2016-2021 Agreement between the State of New York and DC-37, provides for a salary increase of two percent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-100-april-2019-district-council-37-dc37-2-salary-increaseComptroller DiNapoli Releases School Audits
… work hours. Therefore, employees were compensated twice for the same hours which could potentially cost the district … the district’s preliminary reserve plan and found that for five of the seven reserves, totaling more than $4.3 … district failed to include a clear and detailed rationale for maintaining the reserve, the detailed objectives of the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 414
… period, require certification by OCA before paychecks for the affected employees can be released. Also, paychecks for an employee whose Recertification Date has expired will … and will, if applicable, update the Recertification Date for all affected employees. New Page Emp Job Certification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsOpinion 89-48
… might be recovered by contractors and/or subcontractors for work performed and/or materials provided in connection … two surety bonds each of which is entitled "Undertaking for Discharge of Mechanic's Lien". You ask (i) where and how … certain claims by contractors and/or subcontractors for work performed and/or materials provided in connection …
https://www.osc.ny.gov/legal-opinions/opinion-89-48Opinion 92-50
… , whether a county could adopt a local law which provides for an award of a contract after competitive bidding to a … we concluded that a post-1953 local law which provides for an award to a bidder employing a prescribed percentage of … Municipal Law, §104-a, authorizing a price preference for certain products made with significant recycled content; …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 95-2
… a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the exemption of … Housing Law, §52. You ask whether a housing authority is exempt from paying that portion of its cable television bill which is designated as a "franchise fee". You state that the city …
https://www.osc.ny.gov/legal-opinions/opinion-95-2DiNapoli: Canal Corp. Must Address Gaps
… The New York State Canal Corporation has not performed inspections as required … Comptroller Thomas P. DiNapoli. “There are significant canal structures that have not been inspected in many years – … our recommendations.” The Canal Corp., a subsidiary of the New York State Thruway Authority, was created in 1992 to …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… the amount of a refund, the appropriate bank account for a refund, and the appropriateness of a refund. CUNY made … fraud, waste, and abuse. Overpayments were also identified for large-dollar refunds (i.e., $15,000–$20,000) that were … sample of book advances. However, the level of exceptions for book advances was significantly lower, at 5 percent. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… Elimination System Permit Requirements (Report 2019-S-54 ). About the Program New York State is rich in surface and ground water resources, with over 70,000 miles of rivers and … used for drinking, bathing, and recreation. As the State’s environmental regulatory agency, the Department of …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantRemsenburg-Speonk Union Free School District – Financial Management (2025M-33)
… of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. In … of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/remsenburg-speonk-union-free-school-district-financial-management-2025m