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William Floyd Union Free School District – Payroll (2016M-165)
… audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $222.9 million. Key … rates or annual salaries entered by the Payroll Manager for accuracy or compares the payroll registers with payroll …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Spackenkill Union Free School District – Financial Management, Transportation and Information Technology (2015M-151)
… Union Free School District is located in the Town of Poughkeepsie, Dutchess County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/spackenkill-union-free-school-district-financial-managementTown of Bombay – Justice Court Operations (2015M-208)
… internal controls over the Court’s financial operations for the period January 1, 2014 through May 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled approximately $640,000. Key Findings As of … not provide adequate oversight of the clerks responsible for receiving, recording and reporting cash receipts, and did …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Death Benefits
… contact us as soon as possible. Survivors can report the death of a member using our online death report form or … the death certificate, we’ll mail information about death benefits, and any needed forms, to your beneficiaries. For … Your Affairs in Order and A Guide for Survivors . If you are retired, please see the Death Benefits — Retirees page . …
https://www.osc.ny.gov/retirement/members/death-benefitsSUNY Bulletin No. SU-325
… or the Time Entry Interface (NPAY502) using Earnings Code GRC (or the appropriate non-resident alien earnings code – … End Date: Same as the Earnings Begin Date Earn Code: GRC (or XRC, YRC, ZRC) - Recruitment Payment GRT (or XRT, … stub or direct deposit advice. Recruitment Payment GRC GSEU Recruitment Payment XRC GSEU Recruitment Payment IC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesCity of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide adequate … extended our audit period to December 31, 2024, to include the 2024 fiscal year-end bank reconciliation. Understanding … Did the City of Mechanicville City Mayor and officials provide …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78Addison Central School District – Procurement of Professional Services (2023M-6)
… School District (District) officials sought competition for the procurement of professional services. Key Findings … policy. District officials: Paid approximately $365,000 to 12 of the District’s 14 professional service providers … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Village of Candor – Fund Balance (2017M-148)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance management for the period June 1, 2015 through May 31, 2017. Background … practices and establishes the levels of fund balance to be maintained. …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… whether Authority officials procured goods and services in accordance with the procurement policy and applicable … Background The Poughkeepsie Housing Authority is located in the City of Poughkeepsie, in Dutchess County. The Authority, which provides low-rent …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyPortville Central School District – Financial Condition (2013M-384)
… The Portville Central School District is located in the Towns of Clarksville and Genesee in Allegany County and the Towns of Olean and Portville in … legally established limits and that residents were not taxed more than necessary. The balances of four reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384City of Jamestown – Financial Condition (2016M-298)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … 1, 2012 through August 19, 2016. Background The City of Jamestown is located in Chautauqua County and has … City of Jamestown Financial Condition 2016M298 …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298West Genesee Central School District – Segregation of Duties (2016M-303)
… The West Genesee Central School District is located in the Towns of Camillus, Geddes, Onondaga, Elbridge and Van Buren in Onondaga County. The District, which operates seven … concentrated with one position, and there was no process in place for someone independent from the recordkeeping …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/west-genesee-central-school-district-segregation-duties-2016m-303Town of Stephentown – Records and Reports (2012M-209)
… the completeness and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, 2011. … Town of Stephentown Records and Reports 2012M209 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Greenport Union Free School District – Financial Condition (2014M-203)
… The Greenport Union Free School District is located in the Village of Greenport in Suffolk County and is governed by an elected five-member … for revenues and appropriations and that do not result in the appropriation of unexpended surplus funds that will …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203State Comptroller Thomas P. DiNapoli on the Passing of Former Senator Joe Bruno
… today with the passing of Former Senate Majority Leader Joe Bruno. The senator served his community for over three … this area for a better future. I send my condolences to Joe’s family and his many friends from across the state of … today with the passing of Former Senate Majority Leader Joe Bruno …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-thomas-p-dinapoli-passing-former-senator-joe-brunoUnion Center Fire Company, Inc. – Internal Controls (2014M-303)
… Purpose of Audit The purpose of our audit was to determine if … adequate to ensure that Company moneys were safeguarded for the period March 1, 2013 through September 11, 2014. … Key Finding Except for minor weaknesses, controls are adequate to ensure that moneys are safeguarded and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303Opinion 2000-16
… under group life insurance policy); (meaning of "family" as used in special acts); (use of tax moneys by to purchase group life insurance) WORDS AND PHRASES -- "Family" (meaning for purposes of foreign fire insurance tax … the members of the association must designate "family" members as beneficiaries. The association has …
https://www.osc.ny.gov/legal-opinions/opinion-2000-16State Comptroller DiNapoli Releases Municipal & School Audits
… officials did not always use a competitive process to procure goods and services in an economical manner or in … board also did not provide adequate oversight and guidance to the town’s water and sewer clerk, increasing the risk of … it did not conduct a thorough audit of individual claims to determine whether they contained adequate supporting …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Amherst – Employee Benefits (2025M-90)
… 1, 2023 – May 22, 2025 Understanding the Audit Area In addition to established wages and salaries, towns often … employees. These employment benefits are generally granted in CBAs, employment contracts, policies or town board … $99.9 million. The Town paid more than $3.5 million in separation payments and nearly $618,000 in compensation …
https://www.osc.ny.gov/local-government/audits/town/2026/07/17/town-amherst-employee-benefits-2025m-90State Comptroller DiNapoli Releases Audits
… Improper Payments for Acupuncture and Acupuncture-Related Services (2020-S-7) NYSHIP, administered by the Department of … Authority (MTA) - New York City Transit: Maintenance and Inspection of Event Recorder Units (ERUs) (Follow-Up) … the MTA was not in compliance with its ERU maintenance and inspection policy. For instance, train car inspections were …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits