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Town of Webb Union Free School District – Financial Management (2022M-53)
Determine whether the Town of Webb Union Free School District (District) Board (Board) and District officials adopted realistic budgets and properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/webb-2022-53.pdfVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
Determine whether Village of Castile (Village) officials accurately billed New York State Parks, Recreation, and Historic Preservation (State Parks) for water usage for Letchworth State Park (the Park).
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/castile-2021-1.pdfLe Roy Central School District – Reserve Funds (2022M-110)
Determine whether the Le Roy Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/le-roy-central-school-district-2022-110.pdfTown of Patterson – Justice Court Operations (2020M-63)
… deposited, disbursed and reported all fines and fees in a timely and accurate manner. Key Findings Although the … fees, they did not disburse or report all fines and fees in a timely and accurate manner. The Justices did not … account for bail, which led to them retaining $14,793 in bail funds that could not be identified by payee. The …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63Examination of Pitts Management Associates (PMA)
… Purpose PMA claimed it saved Downstate $138 million during the period December 1, … administer future contracts to: Effectively monitor contractor progress. Verify whether deliverables are in … were not stopped and recover as appropriate. … PMA claimed it saved Downstate $138 million during the period December 1 …
https://www.osc.ny.gov/state-agencies/audits/2018/02/14/examination-pitts-management-associates-pmaTown of Vestal – Former Police Chief’s Separation Agreement (2023M-58)
… a severance payment within a separation agreement, which in turn helps promote transparency. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-vestal-former-police-chiefs-separation-agreement-2023m-58South Otselic Fire District – Financial Activities (2022M-169)
… complete report – pdf] Audit Objective Determine whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Title IV-E Foster Care – Federal Funding and New York
… that provides reimbursement for a portion of foster care costs. Funds are allocated to New York State and pass through to the City, and are used for ongoing foster care expenses (like food, clothing and shelter), … City The City’s latest projections, released in January 2025, include $299 million in Title IV-E funding in FY 2025 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careOpinion 94-11
… a dinner and coincides with the annual inspection dinner for the fire company or companies within the district. You … commissioners of a fire district to expend district funds for a celebration of the anniversary of the creation of the … §64[14]; General City Law, §13-b, authorizing expenditures for such celebrations in counties, towns and cities, …
https://www.osc.ny.gov/legal-opinions/opinion-94-11Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … District officials have established an effective policy to ensure claims are adequately documented and approved prior to payment. Lockport City School District – Monitoring …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1177
… by ten (10) = Biweekly Contract Amount (excluding Location and/or Inconvenience Pay) *Daily Rate is prorated if … Salary Withholding Program. Reporting Time Entry Earnings (Lost Time, Extra Time and Salary Lump Sum Payments) Override … and 21Ps ) receive the appropriate earnings when reporting lost time, extra time or a salary lump sum payment. Lost Time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1177-restoration-contract-pay-and-additional-pay-21p-institution-teachersMaximus, Inc.
… the claimed savings. Background DOH added $435 million in contract amendments for services outside the scope of the … life of the contract to August 19, 2017. This is the third in a series of letters related to this contract. Key Findings … occurred because Maximus included the data centers staff in the same cost pool as bonus-eligible executives, even …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incCUNY Bulletin No. CU-582
… Flat Rate 582 CUNY SS/Medicare Deficiency 603 TIAA Before Tax Arrears 604 TIAA After Tax Arrears GARNSH Garnishments Tax Information These monies are taxable income and are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-582-2017-minimum-wage-increase-cuny-student-aideState Agencies Bulletin No. 343
… Unit 01, New York State Correctional Officers and Police Benevolent Association, Inc. (NYSCOPBA) or Bargaining … Conservation Investigator 2 Environmental Conservation Officer Environmental Conservation Officer Sp L Environmental … Trainee 2 Sp L Forest Ranger 1 Forest Ranger 2 Park Patrol Officer Park Patrol Officer Sp L Park Patrol …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitCUNY Bulletin No. CU-575
… lump sum amount or broken down into raise periods (i.e. 5/1/YY – 4/30/YY). Detailed General Comments or a detailed … OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-575-minimum-wage-increase-hourly-employees-classified-staffNew Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
… officials complied with Local Finance Law when using a line of credit. Key Findings The Treasurer’s duties are not … Finance Law when authorizing $220,000 of borrowing using a line of credit. Key Recommendations Establish compensating … whether they and officials complied with Law when using a line of credit …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawOpinion 2012-1
… This opinion represents the views of the Office of the State Comptroller at the time … of a town board of assessment review) GENERAL MUNICIPAL LAW §§ 800 (3), 801, 803: A member of a town board of … would have a prohibited interest in a contract of his firm to sell products for use by the town highway department. …
https://www.osc.ny.gov/legal-opinions/opinion-2012-1Town of Crawford – Town Clerk (2021M-82)
… Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were properly … response. … Determine whether collections in the Town of Crawford Town Town Clerks Clerks office were properly …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… at New York City Financial Control Board’s annual meeting today: “New York City’s 2024 budget increased spending to … and remaining federal pandemic aid. “Significant risks are on the horizon, however. Unbudgeted costs for housing asylum … policy guidance are needed to assist the growing burden on the city. “As budget gaps grow in the coming years, the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesWainscott Common School District - Claims Auditing (2018M-240)
… but also ensured that the procurements and claims adhered to all District policies and procedures. Key Recommendations … and regulation. Require the Business Manager/Treasurer to submit claims packets to the Board, together with the warrant. Perform a thorough …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240