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Chazy Union School District – Payroll (2015M-252)
… our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, 2014 through July 31, … District officials established adequate procedures for payroll to ensure employees were accurately paid at their … determined that the various procedures for the District’s payroll process provided adequate supervision and oversight. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252State 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-auditsOpinion 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 School Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … adequate support and plans for the balances. For access to state and local government spending, public authority … state contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-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-auditsCUNY Bulletin No. CU-703
… Purpose The purpose of this bulletin is to notify CUNY agencies of … enrolled in NYCTRS, Plan Type 7S, who owe NYCTRS arrears are affected. Background In October of 2020, NYCTRS submitted … or change retirement arrears deductions. OSC Actions OSC has activated General Deduction Codes 634 (NYT Arrears Before …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-703-new-retirement-arrears-deduction-codes-members-new-yorkGreenburgh Paramedic Supervisor Accused of Forging Certifications, Keeping Student Fees
… numerous felonies in relation to his alleged forgery of 22 medical certification cards and unlawful retention of certification … that he conducted with members of Greenburgh's Emergency Medical Services, and others. From on or about between May …
https://www.osc.ny.gov/press/releases/2026/05/greenburgh-paramedic-supervisor-accused-forging-certifications-keeping-student-feesTown of Pendleton – Special Districts (2018M-4)
… for the period January 1, 2016 through December 1, 2017. Background The Town of Pendleton is governed by an elected five-member Town Board. Budgeted sewer appropriations for 2017 totaled $393,400. Key Finding Town officials are not …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4City of Lackawanna – Garbage Collection Fees (2021M-206)
… Lackawanna (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage fees). Key … of Lackawanna City officials properly assessed and billed solid waste garbage collection fees garbage fees …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … cash level was deficient, resulting in district officials not having sufficient cash to pay district bills and other … to finance additional teaching and learning technology, while at the same time reducing the district’s real property …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-auditsV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… to access the complete list of Department codes in the SFS. In general, Department is seven numeric characters in … for “budgetary only” values. The Department Naming Standard leaves a total of five ranges in a row for each … Statewide Department Reporting Tree can also be found on SFS Coach and is organized in the following manner: Level 1: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesWellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the District’s … each year. The District’s unrestricted fund balance has exceeded the statutory limit for the past three fiscal … in the annual budget for the planned use of fund balance are accurate and reasonable. Maintain unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Adirondack Central School District – Financial Condition (2016M-184)
… and the Towns of Annsville, Ava, Boonville, Forestport, Lee, Remsen, Steuben and Western in Oneida County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/adirondack-central-school-district-financial-condition-2016m-184Town of Shandaken – Payroll (2013M-201)
… $5,538 that she was not authorized to receive and paid her husband, a Highway Department employee, $1,800 that he was …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201DiNapoli: New York's Labor Force Decreased Sharply During the Pandemic and Remains Below Pre-Pandemic Peak
… New York’s labor force is one of the nation’s largest, but it decreased by 1% between 2011 and 2021 while the rest of the nation increased by 5.1%, according to a report … New Yorks labor force is one of the nations largest but it decreased by 1 between 2011 and …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-yorks-labor-force-decreased-sharply-during-pandemic-and-remains-below-pre-pandemic-peakNewburgh Enlarged City School District – Financial Management (2025M-32)
… General Municipal Law (GML). Our methodology and standards are included in Appendix E. The Board has the responsibility …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Use of Foreign Fire Insurance Tax Money (2017-MS-5)
… Yonkers, New York, Inc. (Yonkers) [pdf] ; and the City of Rochester (Rochester) and the Rochester Firefighters Two Percent … fire companies, benevolent associations and the Firemen’s Association of the State of New York (FASNY). FFI is …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Carle Place Water District – Procurement (2014M-18)
… Purpose of Audit The purpose of our audit was to evaluate the District’s procurement practices for the period January 1, 2012 through October 31, 2013. … Recommendations Consider revising the procurement policy to require District officials to award professional service …
https://www.osc.ny.gov/local-government/audits/district/2014/04/04/carle-place-water-district-procurement-2014m-18Town of Gorham – Procurement (2024M-7)
… whether Town of Gorham (Town) officials made procurements in accordance with Town policy, statutory requirements and … Town officials did not always procure goods and services in accordance with Town policy, statutory requirements and … Ensure credit card purchases are supported and made in accordance with Town policies. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-procurement-2024m-7