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East Meadow Union Free School District – Financial Condition (2015M-332)
… schools with approximately 7,200 students, is governed by an elected seven-member Board of Education. Budgeted … through 2014-15. The District overestimated expenditures by a total of approximately $29.4 million during the same …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… that 34 (20 percent) totaling $30,126 were not processed in accordance with the Company’s accounting manual. These …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… and approve overtime for clerical employees. Although the audit period overlaps with the pandemic timeline, which … practice of verbally preapproving overtime, rather than in writing, does not provide support that the overtime we … Ensure all non-emergency overtime is approved in writing prior to work being performed and document why the …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Otsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… leave payments totaling $8,860 and an unallowed payment totaling $1,192. Key Recommendations Ensure grant disbursements are approved before payment to avoid overpayments to landowners. Perform a …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Edgemont Union Free School District – Information Technology (2024M-37)
… and Eight service accounts. Develop written procedures for adding, modifying or disabling nonstudent network user … Key Recommendations Ensure that written procedures for disabling network user account access are implemented and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/08/edgemont-union-free-school-district-information-technology-2024m-37State Comptroller Thomas P. DiNapoli Statement on MTA's Release of Its 2025-2029 Capital Program
… regarding the Metropolitan Transportation Authority’s (MTA’s) release of its 2025-2029 Capital Program. “The MTA’s proposed $68.4 billion 2025-2029 Capital Program is the largest in the MTA’s history, but it will still leave … MTA, the public is also waiting for more information about what steps the authority’s funding partners might take to …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-thomas-p-dinapoli-statement-mtas-release-its-2025-2029-capital-programEmerging Manager Program
… Cycle to assist in consistent screening, monitoring and progression of potential candidates for inclusion in the …
https://www.osc.ny.gov/common-retirement-fund/emerging-managerFederal Receipts – Federal Funding and New York
… of New York State’s Budget: In State Fiscal Year (SFY) 2025, federal receipts totaled $96.7 billion, 38.8 percent of … Federal Receipts Received by New York State, SFYs 2005 – 2025 Federal Receipts as Share of All Receipts, SFYs 2005 – 2025 Sources: Office of the New York State Comptroller, …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-receiptsWarrensburg Central School District - Financial Condition Management (2017M-265)
… effectively managed the District’s financial condition. Key Findings District officials annually overestimated … Five completed capital projects were not closed out. Key Recommendations Develop realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mDover Union Free School District - Information Technology (2018M-112)
… officials did not properly secure the server room. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/dover-union-free-school-district-information-technology-2018m-112Port Jefferson Union Free School District - Claims Processing (2018M-055)
… established and properly implemented an adequate system to audit vouchers prior to payment. Noteworthy Achievements We reviewed 60 general … $2,705 to determine whether the claims audit process in place had verified they were properly supported, audited …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… sales were properly collected, deposited and recorded. Key Findings Cash from cafeteria sales was not always … the kiosk or vending machines was properly maintained. Key Recommendations Create, adopt and implement comprehensive …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70Onondaga County – Sexual Harassment Prevention Training (S9-23-8)
… [read complete report – pdf] Audit Objective Determine whether County of …
https://www.osc.ny.gov/local-government/audits/county/2023/09/08/onondaga-county-sexual-harassment-prevention-training-s9-23-8XII.5.H Appropriate Payment Amounts – XII. Expenditures
… with Article 7, Section 109 of the State Finance Law, Business Units cannot submit a voucher for payment unless … Units must retain and produce payment documentation to the Office of the State Comptroller in accordance with Section 3 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5h-appropriate-payment-amountsWest Seneca Fire District #3 - Capital Reserves (2019M-248)
… period. The District did not publish the required legal notices for five expenditures totaling $180,000 that … use of reserves. Ensure reserve expenditures comply with legal requirements to publish notices of permissive …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Town of New Hudson – Tax Collection (2021M-2)
… deposited and remitted real property tax collections in a timely and accurate manner. Key Finding Although tax … were generally recorded and deposited accurately and in a timely manner, the Clerk did not: Remit collections to … deposited and remitted real property tax collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2021/04/01/town-new-hudson-tax-collection-2021m-2Glens Falls Common School District - Cash Management (2019M-177)
… if District officials maximized interest earnings. Key Findings District officials did not develop and manage a … have been increased by $45,330 during the audit period. Key Recommendations Ensure available funds are invested, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Moriah Central School District - Cash Management (2019M-65)
… whether District officials maximized interest earnings. Key Findings District officials did not develop and manage a … would have increased by $61,162 during the audit period. Key Recommendations Prepare monthly cash flow forecasts that …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Ellicottville Central School District - Information Technology (2019M-14)
… networking, shopping, travel and other personal use. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14CUNY Bulletin No. CU-730
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for employees represented by DC37, Local 2054 in Bargaining Units TK, TY, and SF. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-730-district-council-37-dc37-local-2054-dues-increase