Search
East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… extra-classroom activity funds were properly accounted for during the period July 1, 2014 through June 13, 2016. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $31 … inadequate because it did not provide specific guidance for financial management and recordkeeping. The ECA fund had …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomCohoes Public Library – Governance and Operations (2015M-259)
… December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of Cohoes … The Library, which serves approximately 16,000 residents, is governed by an appointed nine-member Board of Trustees. … with its charter, its bylaws and the City code. The Board is unfamiliar with the Library’s charter and bylaws and the …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… was to assess the adequacy of the Treasurer’s records and reports and evaluate the internal controls over collections and disbursements for the period April 1, 2015 through August …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mAndover Central School District - Financial Management (2018M-145)
… the 4 percent limit each year by 12 to 14 percentage points. Reserve funds are generally not being used as …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Sagaponack Common School District - Fund Balance Management (2018M-53)
… exceeding the statutory limit by 57 percentage points. Adopted budgets overestimated appropriations by an …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Payroll Improvement Project Bulletin No. PIP-005
… Navigation Paths for 9.2 . Favorites will be deleted at Go Live. Favorites established for 9.1 pages will need to be … and field changes are effective at PayServ 9.2 Go Live. Agency Actions Agency Payroll Officers should provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92Travel Advisory No. 3
… train) and does not fully use the ticket(s) within one year, the employee should return the unused ticket(s) to … the common carrier for a refund. This must be done within one year of the purchase date of the ticket(s). Updates to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/3-travel-manual-updateXII.5.A Selecting the Appropriate Voucher Style – XII. Expenditures
… style. Adjustment Voucher Used for entering refunds owed to the State processed via a vendor check or credit memo, or relating one voucher to another. As with all invoices, credit memos must be … upon receipt. SFS will automatically apply credit memos to future vendor payments. Accounting will be applied to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5a-selecting-appropriate-voucher-styleCompliance With Payment Card Industry Standards
… Purpose To determine whether the Thruway Authority (Authority) … measures associated with credit card data – intended to help an organization proactively protect customer credit … that all system components included in, or connected to, the Cardholder Data Environment (CDE) – that is, the …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsArkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… such as deposit slips, receipts or documented purpose, for 95 transactions totaling $55,100. These transactions … disbursements totaling $1,256. Obtain appropriate approval for 37 disbursements totaling $15,951. Prepare bank … that revenues and disbursements were properly recorded and for appropriate Company purposes, impacting their ability to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1DiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… Fund's portfolio have adopted the Fund's request to disclose their political spending. As a result, the Fund … United was handed down five years ago, we've worked to convince our portfolio companies and fellow shareholders that it's in their own interest to let daylight shine on corporate political spending," …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… report – pdf] Audit Objective Did the Genesee Valley Fire Department, Inc. (Department) Treasurer properly deposit, disburse, record and report Department funds? Audit Period January 1, 2023 – September … Did the Genesee Valley Fire Department Inc Department Treasurer properly deposit disburse …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Trouble Ahead for Local Governments and Schools
… As sales tax revenues fall by double-digits and state aid is reduced or delayed, DiNapoli called on the federal … They need federal aid and they need it now.” Federal aid is typically only a minor component of local government … that same period in 2019. Another risk to local revenues is the flow of state aid. The state budget director withheld …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsCUNY Bulletin No. CU-739
… Purpose: The purpose of this bulletin is to provide agency instructions for … Payment. Affected Employees: Employees in City University of New York (CUNY) campus security titles who meet the … eligibility criteria are affected. Background: Section 8 of the 2016-2021 Blue Collar Agreement between the City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-739-cuny-june-2022-uniform-allowance-paymentState Agencies Bulletin No. 1741.1
… Purpose To provide agency instructions for new overtime earning code to be used for Time Entry overtime payments Affected … To provide agency instructions for new overtime earning code to be used for Time Entry overtime payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17411-new-overtime-earnings-code-arbitration-eligible-bu01-and-nonJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… are based on fixed fees as opposed to the cost-based rates established through financial information reported on … refers students to JCDC and pays for its services using rates established by SED. The rates are based on the … supported, non-program, or prior period contracted direct care expenses. $352,551 in insufficiently supported …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1959
… Purpose The purpose of this bulletin is to notify agencies of the 2021 Year End processing … to employees with uncashed paychecks issued in 2020 is underway. Processing Dates Paychecks issued on October 27, … if either of the following situations apply: The employee is still actively employed by any State agency. The employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksState Comptroller DiNapoli Releases Municipal & School Audits
… and could not demonstrate that $8 million held in seven of these reserves was reasonable or needed. In addition, the … balance ranging from $2.4 to $3 million (10.3 to 12.8%) of the next year’s budget (during the same period), which … funded by $304,641 and a debt reserve, with a balance of approximately $1 million, was not used to pay debt-service …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… others offered unique amenities. For example, Midway State Park offered a wheelchair accessible playground, and Letchworth State Park had an Autism Nature Trail, featuring sensory stations … action had been taken to implement the plan’s provisions. Staff at state parks said they perform periodic walk-throughs …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilities