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Tuition Assistance Program – Wagner College
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … in New York schools. HESC also administers a variety of State scholarship programs. Schools receiving State … $3.0 million that were paid to the school on behalf of 635 students. We reviewed a sample of 150 randomly …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeDiNapoli: Canal Corp. Must Address Gaps
… largely concur with our recommendations.” The Canal Corp., a subsidiary of the New York State Thruway Authority, … and property damage. DiNapoli’s auditors found the Canal Corp. performs routine operational and reliability checks of … 6, 2014 meeting between the Thruway Authority and Canal Corp. boards, only about 55 percent of the canal system’s …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsTown of Horseheads – Information Technology (2025M-109)
… [read complete report – pdf] Audit Objective Did Town of Horseheads (Town) … to staff? Audit Period January 1, 2024 – January 21, 2025 We extended our audit period through March 26, 2025, to … IT support, network setup and maintenance, end point protection, managing user accounts and permissions and other …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… 2013. Background Schuyler County is located in the Finger Lakes Region of New York State and has a population of … or employees of the County using the payroll system. Contact ERS regarding reporting the earnings and period of …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Ardsley Union Free School District – Reserve Funds (2015M-348)
… of our audit was to examine the District’s reserve funds for the period July 1, 2014 through October 2, 2015. … The Ardsley Union Free School District is located in the Village of Ardsley in Westchester County. The … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $63.9 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… guidance on obtaining historical data for payments made in the Statewide Financial System (SFS). Process and … Agencies may need historical data for payments made in the SFS for various purposes, including internal audits …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerGeorge Junior Republic Union Free School District – Tuition Billing (2015M-325)
… was to evaluate the District’s tuition billing process for the period July 1, 2014 through June 30, 2015. Background … Junior Republic Union Free School District is located in the Town of Freeville in Tompkins County and operates … facilities to residents of the William George Agency for Children and to students bused from area school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/george-junior-republic-union-free-school-district-tuition-billing-2015mDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… Services (DHSES) can do more to protect the state’s water systems from attacks and the threats posed by natural … Comptroller Thomas P. DiNapoli. “New York has thousands of water systems supplying drinking water but, as we’ve seen in other states, this critical …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersState Comptroller DiNapoli Releases Municipal Audits
… parties. The board did not conduct the required annual audit of the clerk’s records. Town of Delhi – Highway … Town Law Section 123. Town of Morehouse – Records and Reports (Hamilton County) The supervisor did not maintain the … for and submitted to the town board. Town of Owego – Water Fund Operations (Tioga County) Town officials did not …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… and family members are kept in the dark,” said DiNapoli. “Jonathan’s Law can only help prevent tragedies if abuse and … facilities are meeting requirements.” In February 2007, Jonathan Carey, a 13-year-old non-verbal autistic and … treatment and suspected abuse and neglect. In May 2007, “Jonathan’s Law” was enacted to expand parents’, spouses’, …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesRensselaer County – Public Health Department Receipts (2013M-18)
… Purpose of Audit The purpose of our audit was to examine Department … Department did not establish adequate controls to ensure collections were properly accounted for and remitted to Finance for deposit. Procedures were not sufficient to ensure …
https://www.osc.ny.gov/local-government/audits/county/2013/03/26/rensselaer-county-public-health-department-receipts-2013m-18DiNapoli: Comcast Agrees To Disclose Political Spending
… Energy 2013 Qualcomm Inc. Harley-Davidson Inc. Southwest Airlines Co. PepsiCo Inc. Plum Creek Timber Company, Inc. …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-comcast-agrees-disclose-political-spendingOpinion 92-45
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … AMBULANCE SERVICE -- Fees (imposition for services of emergency rescue and first aid squad) EMERGENCY RESCUE AND … Whether the emergency rescue and first aid squad of a fire district fire department may impose a fee on …
https://www.osc.ny.gov/legal-opinions/opinion-92-45State Comptroller DiNapoli Releases Municipal Audits
… County – Procurement (2017M-224) The superintendent of public works and the sheriff did not always procure goods and … in accordance with state law. Of the 35 purchases and public works contracts reviewed totaling nearly $6 million …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-0Schuyler County – Treasurer’s Office (2014M-186)
… our audit was to examine the operations of the Treasurer’s office for the period January 1, 2011 through September 11, 2013. Background Schuyler County has a population of 18,340 and is governed by eight part-time Legislators. The County’s budgeted appropriations for 2013 were $45.2 million. …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In … gift cards. For this reason, everyone should check for unclaimed funds . “Many people don’t realize that after 5 … balances are turned over to the Comptroller’s Office of Unclaimed Funds,” DiNapoli said. “Now is a great time to …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsComptroller DiNapoli Releases Municipal Audits
… provided little oversight of certain duties of the town receiver of taxes and assessments. For example, the receiver failed to perform bank reconciliations and did not … of water fees in a timely manner. In addition, the receiver’s monthly reports to the supervisor did not include …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2IX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… is used by the State’s auditor/consultant engaged to determine which Federal programs will be subject to CMIA (Cash Management Improvement Act), to calculate the CMIA interest liabilities, and to review the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsCUNY Bulletin No. CU-724
… for the 2022 CUNY Charitable Campaign will begin in paychecks dated January 13, 2022. Background and CUNY … will not be permitted to manually enter online enrollments in PayServ. An electronic file will be created and sent to OSC to insert a row in the General Deduction page to initiate the deduction. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-724-2022-cuny-charitable-campaignCUNY Bulletin No. CU-697
… in PayServ. An electronic file will be created and sent to OSC to insert a row in the General Deduction page to … not valid. OSC will process the electronic file received from CUNY to add a row to the employee’s general deduction … An error report of transactions not processed will be sent to CUNY. Changes At CUNY’s request, employees are unable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaign