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State Comptroller DiNapoli Releases State Audits
… (2016-S-30) The AIDS Institute has taken several steps to update its procedures to address problems with contractor cost claims that were identified prior to this audit. However, the institute needs to further … The AIDS Institute has taken several steps to update its procedures to address problems with contractor …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0Unified Court System Bulletin No. UCS-240
To inform agencies of OSCs automatic processing of the 2017 CSEA End of Contract Bonus Payment and to provide instructions for payments not processed automatic
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-240-2017-unified-court-system-csea-end-contract-bonus-paymentUnified Court System Bulletin No. UCS-82
… in salary due to position change or transfer within judicial payrolls submitted on a retroactive basis will be … of earnings due in first paycheck Judge is Separated from judicial employment before the end of the calendar year … for determining the amount to be paid in the Judge’s final judicial paycheck. If the total amount of regular earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-82-payment-procedures-judges-beginning-calendar-year-2005CUNY Bulletin No. CU-431
… for employees in Active status; or the last day on the payroll on or after 6/30/03 Earnings End Date: Same as above … Tax and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 908 . Checks issued to eligible … ). For recipients of a previously deceased employee’s payroll checks where the Next of Kin Affidavit and Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-431-retroactive-rate-increases-and-lump-sum-payment-supervisorSteuben County – Safeguarding Computerized Data (2025M-96)
… to look at all network user accounts, permissions and security settings. Understanding the Audit Area County … access by internal or external threats, which could lead to data breaches, financial theft, identity theft or … Technology (IT Director) serves as the Chief Information Officer (CIO) and oversees the IT department and computerized …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96Spackenkill Union Free School District – Professional Services (2021M-89)
… service agreement. Last sought competition for District insurance policies in 2012, more than nine years ago. However, the insurance should have been competitively bid every three …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89North Syracuse Central School District – Professional Services (2022M-34)
… without seeking competition. Used a request for proposals (RFP) process to select certain professional service providers … officials should issue professional service RFPs. Use an RFP process to solicit competition when procuring …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… - pdf] Audit Objective Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed … over $860,000 that were for the same or similar types of material or service. As a result, we question whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41North Greenbush Common School District – Claims Auditing (2022M-112)
… former Superintendent while also serving as the purchasing agent and the audit and approval was not dated. Seven claims …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/north-greenbush-common-school-district-claims-auditing-2022m-112Town of Fishkill – Information Technology (2020M-153)
… officials ensured the Town’s Information Technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Town officials did not adequately secure and protect the Town’s IT systems against unauthorized use, access and loss. The Board …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-fishkill-information-technology-2020m-153Dalton-Nunda Central School District – Financial Management (2020M-92)
… complete report - pdf] Audit Objective Determine whether the Dalton-Nunda Central School District (District) Board of … managed fund balance and reserves. Key Findings The Board and District officials did not adopt realistic … budgets and effectively manage fund balance and reserves. The Board’s actions to manage fund balance were not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Earnings Limits – Enhanced Reporting
… above the limit. Earnings Period Earnings Limit April 1, 2026 – March 31, 2027 $360,000 April 1, 2025 – March 31, 2026 $350,000 April 1, 2024 – March 31, 2025 $345,000 April … Earnings Period Earnings Limit April 1, 2025 – March 31, 2026 $250,000 April 1, 2024 – March 31, 2025 $250,000 April …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsSeneca Falls Central School District – Procurement (2021M-201)
… or document an exception from soliciting competition for services provided by six professional service providers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Town of Throop – Procurement (2022M-173)
… bidding requirements. Procure professional services in a competitive manner. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173Town of Byron – Procurement (2024M-11)
… for proposals (RFPs) or another competitive process to procure services from seven professional service providers … Ensure quotes are obtained for purchases not subject to competitive bidding, as required by the Town’s procurement …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… parking spaces located on the closest accessible route and signs identifying van accessible spaces. 21 …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… agreements (agreements) with Naturally Lewis, Inc., a not-for-profit corporation (Corporation), to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board did not ensure the fees paid to …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Hyde Park Fire and Water District – Procurement (2025M-31)
… report - pdf] Audit Objective Determine whether the Hyde Park Fire and Water District (District) Board of … Determine whether the Hyde Park Fire and Water District District Board of Trustees …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… and financial plans and provided adequate oversight over financial operations. Key Findings The Board did not … and financial plans and did not provide adequate oversight over financial operations. When oversight of financial … and financial plans and provided adequate oversight over financial operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Harborfields Central School District – Information Technology Asset Management (2024M-9)
… inventoried and safeguarded. Complete, accurate and up-to-date inventory records help District officials ensure that … through their life cycle and replaced as necessary. As a result, when inventory records are incomplete and assets … For example, we selected 50 of the District’s IT assets to locate the assets and confirm they were accounted for and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-asset