Search
Comptroller DiNapoli Releases School Audits
… the written quotes to ensure the school is receiving the best price for goods and services. For access to state and …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsPension Payment Calendar
… direct deposit, your check was mailed on December 30. 2026 Calendar (January – December) M = Check Mailing Date D = Direct Deposit Date 2026 Pension Payment Dates Month Check Mailing Date (M) … 29 30 February 26 27 March 30 31 April 29 30 May 28 29 June 29 30 July 30 31 August 28 31 September 29 30 October 29 …
https://www.osc.ny.gov/retirement/retirees/pension-payment-calendarCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… operations. The County’s budgeted appropriations for 2013 are $202 million, which include general fund appropriations … County officials have not routinely submitted claims for third-party insurer reimbursement for inpatient medical services. …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… of Village financial activities and the Treasurer’s duties for the period January 1, 2009, to July 31, 2012. Background … in the Town of Brookhaven, in Suffolk County, and has a population of approximately 900. The Village is governed by … to recover all misappropriated moneys and improper payroll payments. Review the bank statements and reconciliation on a …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 … maintain the Town’s financial stability. The fund balances in the Town’s major operating funds fluctuated significantly … primarily because the Board over-appropriated fund balance in the budget and allowed the budget to be overspent. Duties …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… 2012. Background The Village of Hoosick Falls is located in the Town of Hoosick in Rensselaer County. The Village is governed by a Village … of 221 days past the due date for the fiscal years ending in 2008 through 2011. The Board has not implemented …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… not create or maintain cash journals, general ledgers or subsidiary revenue and expenditure ledgers and did not … receipt and disbursement journals, general ledgers and subsidiary revenue and expenditure records for all funds. …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41State Comptroller DiNapoli Releases School Audits
… and the Remsenburg-Speonk Union Free School District . "In an era of limited resources and increased accountability, … of his review of their hours worked and did not preapprove in writing overtime to be worked. Jordan-Elbridge Central … the district's original budget variances were reasonable in total. However, the district made certain transfers to the …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-auditsOpinion 94-4
… LAW, §46: The statement of the officer whose action gave rise or origin to a claim may be executed by a signature stamp affixed with the … be accompanied by a statement by the officer whose action gave rise or origin to the claim" that he or she approves the …
https://www.osc.ny.gov/legal-opinions/opinion-94-4Eagle Mills Fire District No. 1 – Records and Reports (2025M-136)
… [read complete report – pdf] Audit Objective Did the Eagle Mills Fire District No. 1 (District) Board of Fire … We expanded our scope back to January 1, 2019 to review the Annual Financial Reports (AFR) filing status and required annual audits. Understanding the Audit Area A board of fire commissioners must monitor …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/10/eagle-mills-fire-district-no-1-records-and-reports-2025m-136Steuben County – Financial Management (2025M-127)
… affairs, which includes adopting and monitoring the annual budget, developing written multiyear financial and capital … policies. The Commissioner of Finance is the chief fiscal officer, and the County Manager is the chief executive officer and budget officer. The County’s two main operating funds are the …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Opinion 2001-11
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Powers and Duties (of … corporation doing business with fire district not relevant for purposes of section 801 of the General Municipal Law) -- … of a corporation would not have a prohibited interest in contracts between the fire district and corporation for …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11Applying for Previous or Military Service Credit – Article 14 Benefits
… to our Member & Employer Services Bureau. Include as much information as you can about the period of employment for which you are seeking credit. We will determine your eligibility and any cost involved. … your career as possible ensures that: If there is a cost, it will be less expensive than if you wait to purchase it at …
https://www.osc.ny.gov/retirement/publications/1644/applying-previous-or-military-service-creditXI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… Development (DED) will publish grant opportunities in the Contract Reporter. In addition, publication of grant opportunities in … a result, any grant opportunity that is published in the Contract Reporter or State Register will be considered to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesState Agencies Bulletin No. 1907
… Employees Employees with a missing or invalid date of birth are affected. Background The Date of Birth field is required for all New Hire transactions and changes to Personal Data, when the Date of Birth field is blank, in PayServ. Employees hired prior to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemEast Quogue Union Free School District – IT Asset Management (S9-22-8)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 25 IT assets to confirm their location and that they were inventoried, and … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/east-quogue-union-free-school-district-it-asset-management-s9-22-8Dalton-Nunda Central School District – Financial Management (2020M-92)
… limit on surplus fund balance by making $7.8 million in unbudgeted year-end transfers to reserves and appropriating $900,000 in fund balance that was not used. As of June 30, 2019, … Review and fund reserve balances to reasonable levels in accordance with applicable statutes and a Board-approved …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Chautauqua County – Investments and Payroll (2016M-147)
… The Director of Finance did not always invest funds in accordance with the County’s adopted investment policy or … investment program to ensure that all investments are made in the County’s best interests and are in compliance with adopted policies and GML. Consult with the …
https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… Purpose of Audit The objective of our audit was to assess BOCES’ multiyear planning, … Background The Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services is a public entity … OntarioSenecaYatesCayugaWayne Board of Cooperative Educational Services BOCES Multiyear Planning …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesBrushton-Moira Central School District – Tuition Billing (2023M-158)
… Audit Objective Determine whether Brushton-Moira Central School District (District) officials properly billed tuition … it was not entitled to for the 2019-20 through 2021-22 school years. District officials did not: Provide oversight … were prepared, accurately calculated and issued to the school districts of origin for all eligible nonresident …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158