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Pavilion Central School District – Financial Management (2017M-62)
… Purpose of Audit The purpose of our audit was to review the … School District is located in Genesee, Livingston and Wyoming Counties. The District is governed by an elected … reflect the District’s operating needs based on historical trends or other identified analysis and use …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/23/pavilion-central-school-district-financial-management-2017m-62Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… 2013 totaled $353,614. Key Findings The Treasurer did not offer a legitimate Company purpose for $7,123 in cash …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Unified Court System Bulletin No. UCS-145
… Purpose To explain procedures for processing Judicial Supplemental Support Allowance payments. Affected … will be no direct deposit for this payment. Background The Judicial Supplemental Support Fund (date of inception is … and goods to support them in the performance of their judicial responsibilities. The Unified Court System annually …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-145-2009-judicial-supplemental-support-allowanceHomeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… Penn Station (LIRR portions), Metro-North stations and rights of way in Manhattan and the Bronx, and LIRR stations … under the contract: On average, BRC outreach workers spent only about 26 percent of their time providing … we witnessed multiple scenarios in which BRC outreach workers appeared to intentionally close the office and …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkState Comptroller DiNapoli Releases Municipal & School Audits
… auditors identified potential cost savings of $23,000 for vehicle and energy purchases. Officials also did not issue … budgeted appropriations, leaving a limited flexibility to cover any other unforeseen or unexpected costs. Since 2017, …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsHow to Make a Vendor Responsibility Determination
… capacity and controls; appropriate legal authority to do business in New York; a satisfactory record of … an acceptable performance record on past contracts. You should consider any information that comes to your attention … specific response or piece of information from the vendor should automatically trigger a determination. A previous …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationState Comptroller DiNapoli Releases Municipal & School Audits
… The board and officials did not develop a budget for the electric fund and adequately manage its financial condition. … during 2021-22; or develop long-term written financial or capital plans. Auditors found 31 general fund appropriation … to the board; consistently filed the annual financial report and the tax cap form late with the Comptroller’s …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Audits
… across the state were qualified and had completed required training. The follow-up audit found that Department officials … education provider located in Roosevelt. Among other programs, CPN provides preschool education services to young … the New York City Administration for Children’s Services’ Early Learn program. Auditors found that on its annual …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsCortlandville Fire District – Credit Cards (2020M-57)
… report - pdf ] Audit Objective Determine whether credit card purchases were adequately supported, for appropriate … and paid timely. Key Findings The Board approved credit card charges totaling $18,124 without adequate supporting … for interest. Key Recommendations Adhere to the credit card policy and ensure that supporting documentation is …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Depew Union Free School District – Investment Program (2023M-77)
… period, officials missed an opportunity for the District to realize approximately $487,000 in additional interest … such interest earnings, the Board may have been able to avoid increasing the 2023-24 tax levy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77State Agencies Bulletin No. 1878
… Member’s statutory salary of $110,000 is not divisible by 26 pay periods. Members who serve only part of the year but … LEG and a Payroll Status of Active or Leave With Pay on 12/26/2019 and who do not have a status change or change in … Payroll Status of Active or Leave With Pay on or after 12/26/2019 and who do not have a status change or change in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1878-2020-year-end-adjustment-members-nys-legislatureState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-auditsCOVID-19 Causes Big Financial Hit to NYC Arts, Entertainment and Recreation Industry
… at 2 pm New York City’s world-renowned arts, entertainment and recreation sector saw the largest decline among all sectors in the city’s economy due to the COVID-19 pandemic, as employment declined by 66 percent over a one-year period ending in December 2020, according to a …
https://www.osc.ny.gov/press/releases/2021/02/covid-19-causes-big-financial-hit-nyc-arts-entertainment-and-recreation-industryXII.7.B Voucher Denials – XII. Expenditures
… Invoice field 31 Not calculated in accordance with medical fee schedule 31B Incorrect or insufficient medical fee schedule code 32 WCB - Incorrect benefit dates 33 … - see rejection notice 9E Incorrect Payment Location Guide to Financial Operations REV. 01/24/2020 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsState Comptroller DiNapoli Releases School District Audits
… procedures to ensure Medicaid claims were submitted and reimbursed. Claims were not submitted for 1,251 eligible … for. The faculty auditor did not adhere to the district’s ECA policy, which resulted in insufficient oversight of and … also paid $6,410 to an employee’s private business for lawn care services without public written disclosure of his …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… bargaining agreement regarding employees’ leave benefits. Town of Lodi – Town Hall Capital Project (Seneca County) The board did not …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Additional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… to offer this benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public … unpaid sick leave days, which cannot exceed 165 (200 days for some members), by 260. Contact your employer or refer to …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… Section 341(j) of the Retirement and Social Security Law … be used to: Qualify for vesting. For example, if you have four years and ten months of service credit and you need five …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… this optional benefit, you may receive service credit for your unused, unpaid sick leave days at retirement. To be eligible for this benefit, you must retire directly from public … unpaid sick leave days, which cannot exceed 165 (200 days for some members), by 260. Contact your employer or refer to …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jStandard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… is a sample Resolution you can use as a guide if you need help completing the RS2417-A. You must adopt the … at the first regular meeting held after a record of activities (ROA) is submitted, or whenever a new elected … main entrance to the clerk’s office. The publicly posted copy must not reveal any part of an official’s Social …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolution