Search
State Comptroller DiNapoli Releases School District Audits
… for valid district purposes. The claims auditor did not audit and approve claims before payment as required. Find out …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0Marlboro Central School District – Information Technology (2021M-33)
… user accounts and 14 generic and/or shared user accounts) of the reviewed accounts were unneeded or questionable … procedures for managing system access. Restrict the use of shared network user accounts. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/23/marlboro-central-school-district-information-technology-2021m-33Village of Arkport – Water Fund Financial Operations (2020M-45)
… our comment on an issue raised in the Village's response letter. … Determine whether the Village Board effectively …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Susquehanna Valley Central School District – Information Technology (2020M-95)
… Ensure that computers were free from malicious software. In fact, two malicious software applications were installed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mTown of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… to sign time cards showing their approval. The Town does not take a physical inventory of its fuel and does not reconcile fuel purchases and usage. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Collateral Loan/Pawn Brokers
… Fee: $5.00 Collateral Loan Broker’s Registration Statement Unclaimed Property Forms Industry Specific Handbook - Pawn Brokers … location. Supplemental Registration Fee: $2.50 Reporting Unclaimed Property and Sales Pawn brokers, or collateral loan …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersVillage of Argyle – Water Billing and Collections (2023M-148)
… customer accounts with unpaid balances totaling $14,458 for water bills from the September 2022 and March 2023 … Periodically review outstanding unpaid water accounts for enforcement action. Village officials generally agreed …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148State Agencies Bulletin No. 2226
… Employees: Employees who are Tier 5 members of PFRS, Plan Type 85, or ERS, Plan Type 87, are affected. Background: In accordance with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2226-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireRaquette Lake Union Free School District - Business Office Operations (2023M-151)
… on disbursement checks and monitor the third-party online access to the District’s bank accounts. Key … Safeguard the Treasurer’s signature and monitor online banking access. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/12/raquette-lake-union-free-school-district-business-office-operations-2023mState Agencies Bulletin No. 2003
… and Federal Levies and will list employees who have a new or amended Child Support or Chapter 13 Bankruptcy …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsCity of Batavia – Physical Accessibility to Programs and Services (S9-24-43)
… report – pdf] Audit Objective Assess whether City of Batavia (City) officials could take additional steps to … to initiate corrective action. … Assess whether City of Batavia City officials could take additional steps to …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-batavia-physical-accessibility-programs-and-services-s9-24-43City of Rome – Physical Accessibility to Programs and Services (S9-24-40)
… physical accessibility to programs and services provided at selected City facilities. Key Findings Of the 463 … taking additional steps to increase physical accessibility at selected facilities. Specifically: 54 components at the City Hall, such as accessible parking spaces located …
https://www.osc.ny.gov/local-government/audits/city/2025/02/28/city-rome-physical-accessibility-programs-and-services-s9-24-40State Agencies Bulletin No. 2319
… Purpose: The purpose of this bulletin is to notify agencies of the maximum salary limit for Tier 5 members of PFRS and ERS for fiscal … and contributions under qualified retirement plans, the annual compensation limit under Section 401(a)(17), 404(I), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2319-maximum-salary-limit-tier-5-members-new-york-state-police-and-fireNYS Comptroller Thomas P. DiNapoli Statement on Former Avon Police Chief Sentencing
… Geer for stealing federal funds: “This police chief swore to uphold the law but instead used his position to enrich himself at the expense of his community. He was ordered to pay back what he stole, and he paid full restitution, …
https://www.osc.ny.gov/press/releases/2025/06/nys-comptroller-thomas-p-dinapoli-statement-former-avon-police-chief-sentencingAccounts Payable Advisory No. 64
… or SSI/SSP Check Guidance: A vendor may request New York State reissue a check because the check was stolen and … claim is a valid forgery, a check will be mailed to New York State Treasury. NYS Treasury will notify the agency when …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksDiNapoli Statement on Executive Budget Proposal
… the past three years, Governor Cuomo and the Legislature have done much to put New York state on better fiscal … the past three years Governor Cuomo and the Legislature have done much to put New York state on better fiscal footing …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-executive-budget-proposalMeridale Rural Fire District - Management of Fund Balance (2018M-178)
… balance. Key Findings Unassigned fund balance increased from $66,600 to $134,300 (102 percent) from 2014 to 2017, which could fund over three years’ worth … were 39 percent less than budgeted appropriations from 2014 to 2017. The Board has not established any formal …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/11/30/meridale-rural-fire-district-management-fund-balance-2018m-178State Agencies Bulletin No. 1625
… calendar year 2018 is $19,001.55. Background In accordance with Chapter 504 of the Laws of 2009, Legislation established …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1625-tier-5-pensionable-overtime-earnings-limit-calendar-year-2018-employeesCUNY Bulletin No. CU-277
… Affected Employees City University of New York employees in the following titles: Campus Security Assistant Campus …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-277-december-2006-uniform-allowance-payment-cuny-titlesAccounts Payable Advisory No. 38
… Purchase Reward Programs Guidance: Some vendors that do business with the State offer rewards or points for certain … or points accumulated as a result of traveling on State business. Agencies should ensure State officers and employees are aware of and are in compliance with Advisory Opinion No. 08-04 and the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/38-reward-programs