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Keene Central School District – Claims Processing (2015M-299)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing process for the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/keene-central-school-district-claims-processing-2015m-299Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… examine BOCES’ calculation of employee separation payments for the period July 1, 2014 through April 30, 2016. … by the boards of the districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $47 …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesAccounts Payable Advisory No. 16
… Subject: Making Payments to Long Island Power Authority Guidance: Consistent with the Guide … vendors. Improper preparation of vouchers payable to Long Island Power Authority may delay payment crediting. Also, … For information on how to process payments to Long Island Power Authority, please refer to the GFO, Chapter …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/16-complex-entity-long-island-power-authorityFranklin-Essex-Hamilton Board of Cooperative Educational Services – Payroll (2016M-27)
… Franklin-Essex-Hamilton Board of Cooperative Educational Services (BOCES) is an association of 10 component school … FranklinEssexHamilton Board of Cooperative Educational Services Payroll 2016M27 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/franklin-essex-hamilton-board-cooperative-educational-services-payroll-2016m-27Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… measures to achieve cost savings and address rising health insurance costs for the period January 1, 2013 through … $6.7 million. Key Finding District officials achieved health insurance cost savings by changing health insurance carriers and offering employees a buyout …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50Hamilton-Fulton-Montgomery Board of Cooperative Educational Services – Procurement (2016M-43)
… delivers approximately 100 educational and administrative services to its 15 component school districts and their … HamiltonFultonMontgomery Board of Cooperative Educational Services Procurement 2016M43 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/08/hamilton-fulton-montgomery-board-cooperative-educational-services-procurement-2016mState Agencies Bulletin No. 1056
… or information about eligibility, employees may contact Scott Florence by e-mail at [email protected] . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1056-new-deduction-code-479-new-york-conservation-officers-associationXI.4 Overview – XI. Procurement and Contract Management
… are often characterized as service agreements that support the mission of an agency by ensuring that critical services … agreements, including delineation of requirements for the assessment, suspension or waiver of interest payments. … are often characterized as service agreements that support the mission of an agency by ensuring that critical services …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4-overviewRetroactive Service Credit Due to Litigation, Settlements, and Arbitration Awards – Enhanced Reporting
… settlements or arbitration when such actions result in the payment of retroactive salary. If you would like legal documents intended to grant retroactive service credit reviewed, contact OSC’s …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/retroactive-service-credit-due-litigation-settlements-and-arbitration-awardsElmira Heights Central School District - Nonresident Tuition (2019M-120)
… Implement procedures specifying the timely submission of attendance dates for nonresident students placed at the District to the School Business Executive. District officials agreed with our recommendation … action. 1 As of April 22, 2019, the District had six Board members and one vacant seat. 2 The School Business …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Greenport Union Free School District - Bank Reconciliations (2019M-161)
… 30 days and post correcting journal entries each month. District officials agreed with our recommendations and have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Operational Advisory No. 9
… Returns 4/21/26 SSP State Supplemental Payments 4/21/26 WCB Workers’ Compensation Board 4/21/26 P All State Refunds (Except PIT & OUF) 4/22/26 …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… always maintain proper documentation when responding to alerts triggered by a respondent’s electronic monitoring … and extent of their responses to electronic monitoring alerts; and Periodically assess the effectiveness of the …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersUnexpected Delays and Events
… is committed to providing excellent rail transportation service that exceeds customer expectations and is worthy of the public’s trust and … to operate a safe, accessible, clean, cost-effective, customer-focused transportation system that runs on time; is …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsState Comptroller DiNapoli Releases Municipal & School Audits
… Oversight (Tioga County) The board did not adequately plan for long-term capital and financial needs totaling $5.6 … board also did not receive accurate monthly cash balances for the audit period and did not identify the discrepancies … was not properly reported in the annual financial report. Without reliable accounting records and reports, the …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: New Yorkers Deserve a Transparent Hiring Process When Artificial Intelligence Is Used To Vet Their Job Applications
… New York City’s Department of Consumer and Worker Protection (DCWP) is falling short in enforcing Local Law 144 (LL144) which regulates the use of artificial intelligence (AI) in employment decisions, … it’s not easy to get help. New York City’s Department of Consumer and Worker Protection must do more to ensure that …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-yorkers-deserve-transparent-hiring-process-when-artificial-intelligence-used-vet-theirDiNapoli: Better DEC Oversight of Dams Recommended To Prevent Failures and Safeguard Communities
… The New York State Department of Environmental Conservation (DEC) should improve oversight and enforcement of compliance with the state’s dam safety regulations to guard against potential costly and life-threatening … The New York State Department of Environmental Conservation DEC should improve oversight …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-better-dec-oversight-dams-recommended-prevent-failures-and-safeguard-communitiesOpinion 89-9
… This opinion represents the views of the Office of the State Comptroller at the time it was … Employees (disposition of unclaimed paycheck of deceased employee) PUBLIC OFFICERS AND EMPLOYEES -- Compensation … pursuant to this section. You ask about the disposition of an unclaimed paycheck of a deceased county employee who …
https://www.osc.ny.gov/legal-opinions/opinion-89-9Opinion 92-37
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Extension (necessity to … subject to the approval of the State Comptroller. This is in reply to your letter concerning the need to obtain the … pursuant to subdivision 1 of the Town Law, §173, in which case the Comptroller's approval is generally not …
https://www.osc.ny.gov/legal-opinions/opinion-92-37Holtsville Fire District – Financial Management (2025M-4)
… Objective Did the Holtsville Fire District (District) Board of Commissioners (Board) adopt budgets with reasonable estimates and properly … Understanding the Audit Area A fire district (district) board of fire commissioners (board) is responsible for … The Board did not adopt budgets with reasonable estimates or …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4