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Town of Hammond – Town Clerk Operations (2014M-350)
… Purpose of Audit The purpose of our audit was to review the Town Clerk's financial operations for the period … The purpose of our audit was to review the Town Clerks financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Oversight of Campus Foundations
… the State University of New York’s System Administration is providing sufficient oversight of campus foundations to … UCO are part of SUNY’s System Administration (SSA). OUA is responsible for conducting periodic audits of the foundations, while UCO is responsible for ensuring the foundations have the required …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsState Comptroller DiNapoli Announces Municipal Audits
… municipal audits have been issued. Procurement of Electricity and Natural Gas through Aggregators (2018MS-5) … rates to ensure they received the lowest prices for electricity and natural gas. Five of seven entities reviewed … School District) spent approximately $2.4 million more for electricity than the benchmark rate used by auditors. …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsSouthampton Union Free School District – Special Education Claims Processing (2016M-200)
… Purpose of Audit The purpose of our audit was to examine the claims … Background The Southampton Union Free School District is located in the Town of Southampton, Suffolk County. The … operates three schools with approximately 1,695 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsEllenville Central School District – Financial Condition (2015M-330)
… realistic estimates for expenditures. Discontinue the practice of adopting budgets that result in the appropriation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330Beacon City School District – Budget Review (B6-14-10)
… for the 2014-15 fiscal year are reasonable. Background The Beacon City School District, located in Dutchess County, … Beacon City School District Budget Review B61410 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/beacon-city-school-district-budget-review-b6-14-10Fabius-Pompey Central School District – Budget Review (B3-15-9)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9Beacon City School District – Budget Review (B6-13-10)
… for the 2013-14 fiscal year are reasonable. Background The Beacon City School District, located in Dutchess County, … Beacon City School District Budget Review B61310 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Charlotte Valley Central School District - Budget Review (B4-15-6)
… independent evaluation of the District’s proposed budget for the 2015-16 fiscal year. Background The Charlotte Valley … Otsego and Schoharie Counties, has a tentative budget for fiscal year 2015-16 of approximately $8.9 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/charlotte-valley-central-school-district-budget-review-b4-15-6SUNY Bulletin No. SU-386
… Location Field on Job Data by County Minimum Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or Westchester $17.00 Other (location outside of Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or … Location by County Minimum Annualized/ Hourly Wage Bronx, Kings, New York, Richmond, Queens, Nassau, Suffolk, or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-386-january-2026-increase-minimum-wage-employees-stateAvoiding a Rejected DRO – Divorce and Your Benefits
… of the Internal Revenue Code (IRC) must be deleted from any proposed or final DRO. Assignment — NYSLRS members … date benefits will be paid to a member or an ex-spouse is the member’s actual date of retirement. Benefits cannot … member to designate the ex-spouse as a beneficiary under a different option election. In addition, if an existing DRO …
https://www.osc.ny.gov/retirement/members/divorce/avoiding-rejected-droLiberty Central School District – Budget Review (B4-14-6)
… fiscal year are reasonable. Background The Liberty Central School District, located in Sullivan County, issued debt … Liberty Central School District Budget Review B4146 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Manhasset Union Free School District – IT Asset Management (S9-22-15)
… [read complete report – pdf] Audit Objective Determine whether Manhasset Union Free School District (District) officials appropriately … (IT) assets acquired or in use during the audit period Key Findings District officials did not appropriately track …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Barnard Fire Department – Financial Controls (2015M-134)
… and reported and that Department moneys were safeguarded for the period January 1, 2013 through December 31, 2014. … District and provides fire protection and rescue services for the District’s taxpayers. Expenditures for the 2014 fiscal year totaled approximately $245,000. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134City of Watervliet – Financial Condition (2017M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Council adopted realistic budgets … Background The City of Watervliet is located in Albany County and has a population of approximately 10,250. The City is governed by an elected three-member City Council. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Opinion 88-1
… REAL PROPERTY -- Conveyances Generally (of village parking lot) -- Gifts (of parking lot to U.S. Postal Service) GENERAL MUNICIPAL LAW, §72-h: The … special legislation prior to conveying a village parking lot to the U.S. Postal Service. Whether a particular parcel …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Bedford Central School District – Medicaid Reimbursement (2025M-43)
… mailing consent-to-bill forms. Requiring providers to log session notes. Using the District’s IEP software …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43XIII.2.B Expense Report Submission – XIII. Employee Expense Reimbursement
… SECTION OVERVIEW AND POLICY An expense report must be submitted within 30 days of (i) the end of a … prior to being approved. Approval of an expense report shall be by an authorized official other than the … The SFS prevents an employee from submitting an expense report for reimbursement when the employee has an outstanding …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2b-expense-report-submissionSUNY Bulletin No. SU-318
… annualized equivalent of the minimum wage for their work location. Affected Employees SUNY employees in hourly or … of the minimum hourly rate associated with their position location (hourly rate x 2088 = annualized equivalent). … are eligible for the 2021 minimum wage increase: Position Location by County Minimum Hourly Wage Job location in NYC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… gift cards they received during the holidays. Unused gift card balances can be turned over to the Comptroller’s Office … “Many people don’t realize that after 5 years, unused gift card balances are turned over to the Comptroller’s Office of … provide OUF with a name if the person registers the gift card online, if they have been issued a refund, or if the …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cards