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Churchville-Chili Central School District – Procurement (2025M-18)
… We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our … and standards are included in Appendix C. The Board of Education (Board) has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Comptroller DiNapoli Releases School District Audits
… Academy Charter School – Credit Card Expenditures (Nassau County) School officials did not comply with their written … $25,342, were not itemized to show the nature or purpose of the purchase. The board approved 27 meal purchases, … was not accounted for in the correct fund. Certain literacy program revenue was improperly recorded as community …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsDiNapoli: Former Fire Company Treasurer Charged in $20,000 Theft
… Citizens Hose Fire Company official was charged today with grand larceny in the third degree after allegedly … County District Attorney James Ritts. "This fire official bet she wouldn't be caught as she gambled away public money … said. "Thanks to my investigators and auditors working with the Sheriff's office, her crimes have been exposed. This …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-former-fire-company-treasurer-charged-20000-theftState Agencies Bulletin No. 1418
… may require updates for SFS lapsing Overview Certain chart of accounts strings in SFS that are attached to position … for use in PayServ. OSC will provide a spreadsheet of all current position pools that are associated with a chart of accounts string that is scheduled to lapse on 09/15/2015 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1418-sfs-chartfield-strings-payserv-09152015-09302015-lapse-datesCUNY Bulletin No. CU-331
… earnings. Affected Employees CUNY employees in the titles of Steamfitter and Steamfitter Helper Effective Date(s) … the agency must submit the following requests regardless of the employee’s status: For all rate increases, request a Pay Change with the Action/Reason of Pay Rt Chg/CRT (Pay Rate Change/Change Rate) on the Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-331-retroactive-rate-increases-steamfitters-and-steamfitterDiNapoli: Binghamton City School Finances Progressing
… officials meet regularly with the Broome-Tioga Board of Cooperative Education Services (BOCES) to monitor and … balance and spending trends. The BOCES provides a number of services to the school district, including central … July 2008 through May 2013, the district employed a number of measures to monitor and improve the budget. This included: …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-binghamton-city-school-finances-progressingInspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… Palsy Association, Inc. Inspire provides a wide array of outpatient, educational, and support services for individuals of all ages and abilities. Inspire is also an SED-approved provider of preschool special education services. Inspire operates …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualState Agencies Bulletin No. 881
… Employees Employees working for either the Department of Transportation or the Department of Parks, Recreation and Historic Preservation in the … constitutes an exposure to inherent danger by virtue of unavoidable proximity to vehicular traffic within the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/881-2009-50000-lump-sum-payment-special-assignment-duty-pay-sad-certainState Agencies Bulletin No. 971
… Employees Employees working for either the Department of Transportation or the Department of Parks, Recreation and Historic Preservation in the … constitutes an exposure to inherent danger by virtue of unavoidable proximity to vehicular traffic within the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/971-2010-50000-lump-sum-payment-special-assignment-duty-pay-sad-certainState Agencies Bulletin No. 944
… request that agencies identify all employees for whom the Retirement Plan checkbox in Box 13 on the 2009 Form W-2 … distinguish employees who are not eligible to participate from those who choose not to participate, OSC needs agencies … who earned wages in 2009 and also received a public pension from a position from which the individual retired …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/944-retirement-plan-checkbox-form-w-2-wage-and-tax-statementCUNY Bulletin No. CU-190
… Purpose To provide agencies with information regarding a new … Local One Effective Date Immediately Background Pursuant to the Memorandum of Agreement between the City University of … below, were established effective November 27, 2003. Refer to Carmelo Batista's forthcoming memorandum regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-190-newly-established-bargaining-unit-iatse-local-one-andState Police Bulletin No. SP-149
… in a separate check dated 12/04/13 Background Chapter 70 of the Laws of 2009 provides for an annual Holiday Compensation (Bonus) payment for employees who are members of NYSPIA (Bargaining Unit 62). Payment Amount and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-149-2013-state-police-holiday-bonus-paymentState Police Bulletin No. SP-144
… in a separate check dated 12/05/12 Background Chapter 70 of the Laws of 2009 provides for an annual Holiday Compensation (Bonus) payment for employees who are members of NYSPIA (Bargaining Unit 62). Payment Amount and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-144-2012-state-police-holiday-bonus-paymentSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Sunshine Developmental School on its Consolidated Fiscal Reports (CFRs) were … ended June 30, 2011. Background The Sunshine Developmental School (Sunshine Developmental) provides special education … York City Department of Education (DoE), as well as other school districts and counties whose children are served by …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … town receiving $86,000 more than it was entitled to. Based on the audit and investigation, the former superintendent was … annual audit of the justices’ records, as required. Find out how your government money is spent at Open Book New York …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1970
… in calendar year 2020 are affected. Background Abandoned Property Law §102 requires uncashed checks become abandoned … and the funds will be remitted to the NYS Office of Unclaimed Funds (OUF). Effective Dates Effective for payroll … and the funds will be escheated and sent to the Office of Unclaimed Funds (OUF) on April 27, 2022. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1970-outreach-and-escheatment-2020-uncashed-payroll-checksMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… program requires care to conform to acceptable standards of quality and professional practice, but covers only … to support claims. It was not possible to perform all of the procedures the dentists billed in relation to the … 17, 2010, the dentists' two offices were open for a total of 19 hours. However, the dentists submitted claims for 198 …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsDiNapoli: State Pension Fund Value $192 Billion
… that ended on March 31, 2017. The Fund has an estimated value of $192 billion. “Strong returns over the fiscal year, … said. “New York state’s pension fund is at a record value based on prudent long term asset allocation. We …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionAccess Controls Over Student Information Systems (2014-MR-1)
… (APW) Central School District [pdf] , Indian River Central School District [pdf] , Lowville Academy … Systems (SIS), to store and manage student data in a centralized database. SIS commonly contain extensive … members and external information technology support staff. In addition, many school districts provide parents and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Taxes – 2022 Financial Condition Report
… State Tax Collections Increased Significantly in SFY 2021-22 … in securities industry bonuses. Corporate franchise taxes increased by 46 percent, resulting from higher tax … a way for certain taxpayers to avoid the $10,000 limit on federal itemized deductions for state and local taxes …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxes