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Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… was to evaluate the effectiveness of the School’s contract with a not-for-profit foundation for the period July 1, 2011 … that is not under the control of the local school board in the city of Albany, Albany County. The School’s current charter was issued in November 2009, and oversight of operations is provided by a five-member …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301Sullivan County – County Jail Operations (2013M-33)
… inmates. Key Findings County officials are spending more money to operate their current jail than if they were to …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Opinion 2008-1
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in the opinion. CONFLICTS OF INTEREST -- Contracts (gifts to school district) -- Exceptions (contracts with … §§ 800(2), 802(1)(f), 803: A school board member would not have a prohibited conflict of interest under article 18 of …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1State Agencies Bulletin No. 1915
… Please ignore this warning message. OSC Actions After payroll processing for Institution and Administration Pay … with the raise of the new bargaining unit (refer to Payroll Bulletin 702). The parity salary increase consists of … dates on or after the effective date of the payment, the payroll system does not consider the AC-230 when calculating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1915-april-2021-retroactive-parity-salary-increase-non-arbitration-eligibleRhinebeck Central School District – Extra-Classroom Activities (2017M-135)
… the 2016-17 fiscal year totaled approximately $33 million. Key Findings Extra-classroom activity collections were not … and reconciled with the central treasurer’s records. Key Recommendations Ensure that the central treasurer, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/rhinebeck-central-school-district-extra-classroom-activities-2017m-135Wyoming County Industrial Development Agency – Project Management (2015M-62)
… is an independent public benefit corporation created under New York State General Municipal Law. The IDA is governed by a Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectState Agencies Bulletin No. 1969
… payroll offices of OSC’s automatic processing of the 2021 Year End Adjustments for Members of the NYS Legislature, … be paid in Administration Pay Period 19C, paychecks dated 12/22/2021. Eligibility Criteria Departments 04210 and 04220 … by 365 and round to seven (7) decimal places. Multiply the result from Step #2 by the Member’s Annual salary on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1969-2021-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1965
… Clothing Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence … Code of ANN, HRY, or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code … above but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1965-2021-csea-work-related-clothing-allowance-asu-employees-representedState Agencies Bulletin No. 1870
… Clothing Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence … Basis Code of ANN, HRY or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code … above but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1870-2020-csea-work-related-clothing-allowance-asuState Comptroller DiNapoli Releases Audits
… been issued. Metropolitan Transportation Authority – MTA Bus Company and New York City Transit – Management and … track parts purchased for vehicle maintenance, resulting in parts that were missing or untraceable to a vehicle. … 30, 2017, Cantalician reported approximately $2.23 million in reimbursable costs for these programs. The audit …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Health (DOH): Patient Safety Center Activities … cases received recovered wages totaling $413,582. New York City Department of Education (DOE): Health, Safety, and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-360.1
… employees who received a payment in the 07/30/2025 check. Retirement and Deduction Information: The Non-Pensionable … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employeesCity of Batavia – Business Improvement District (2017M-283)
… management functions. The 2017-18 BID charge was $55,742. Key Findings The Council did not enter into a written … approximately $464,000 or an average of $42,000 each year. Key Recommendations Enter into a written agreement with the …
https://www.osc.ny.gov/local-government/audits/city/2018/04/06/city-batavia-business-improvement-district-2017m-283New Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… Board provided the fire chief with an annual stipend for mileage incurred while responding to fires but did not have … annually. Require the fire chief to submit itemized claims for mileage reimbursement. … New Woodstock Fire District Controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… The Hewlett-Woodmere Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates five schools with approximately 3,000 students, is governed by an elected … of the District’s reserve funds by almost $30.5 million and did not have documentation establishing two reserves. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Kings Park Central School District – IT Asset Management (S9-22-13)
… establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that money invested …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Town of Porter – Sewer Billings to Fort Niagara State Park (2017M-162)
… April 17, 2017. Background The Town of Porter is located in Niagara County and has a population of approximately 6,600 … of Youngstown and Fort Niagara State Park are also located in the Town. The Town is governed by an elected five-member … of the terms of the original contract that was established in 1970. Key Recommendations Properly and accurately bill …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-porter-sewer-billings-fort-niagara-state-park-2017m-162Willsboro Fire District – Financial Controls (2014M-156)
… officer. Budgeted appropriations for the 2014 fiscal year totaled $239,340. Key Findings The Treasurer does not … audit of the Treasurer’s records for the 2013 fiscal year. Key Recommendations Maintain adequate accounting … File the District’s annual financial report each year with OSC in a timely manner. Conduct an annual audit of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Fishers Island Waste Management District -- Purchasing (2015M-292)
… audit was to evaluate the District’s purchasing practices for the period January 1, 2014 through June 30, 2015. … Board of Commissioners. Budgeted appropriations for 2015 total $610,540. Key Findings The District’s … policy does not require the use of competitive bidding for any purchases. District officials did not always comply …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/fishers-island-waste-management-district-purchasing-2015m-292Jamesport Fire District - Length of Service Award Program (2019M-05)
… Municipal Law (GML) as the policy does not award points for certain activities in accordance with GML. The 2016 and 2017 LOSAP records for 27 members did not sufficiently support 322 points …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05