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East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… have not addressed the conflicting duties regarding the payroll access rights adequately. The District Treasurer and … of the School Business Administration had not reviewed the payroll clerk’s access rights after the completion of a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-accessGarrison Union Free School District – Financial Condition (2016M-108)
… the 4 percent legal limit. District officials retained excessive balances in four reserve funds. Key Recommendations … fund balance is in compliance with statutory limits and reduce the amount of fund balance in a manner than … determine if the amounts reserved are justified, necessary and reasonable, and reduce those that are not. … Garrison …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Westhill Central School District – Procurement (2016M-182)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing … Westhill Central School District is located in the Towns of Geddes and Onondaga in Onondaga County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182State Comptroller Thomas P. DiNapoli Statement on Tentative Agreements to End UAW Strike
… of an historic strike by the United Auto Workers will come to a close. My congratulations to the United Auto Workers and Ford, General Motors and Stellantis for coming to terms that will secure the futures of autoworkers and set …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-thomas-p-dinapoli-statement-tentative-agreements-end-uaw-strikeBinghamton City School District – Financial Condition (2013M-242)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Binghamton City School District is located in the City of Binghamton and the Town of Fenton in Broome County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/binghamton-city-school-district-financial-condition-2013m-242State Agencies Bulletin No. 1876
… Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. … State Agencies Bulletin No 1876 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1876-maximum-salary-limit-tier-6-members-following-retirement-systemsBemus Point Central School District - Financial Management (2019M-216)
… Findings The Board overestimated appropriations by a total of $3.1 million from 2016-17 through 2018-19 and annually appropriated an average of $400,000 of fund balance that was not used to finance operations. The …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/14/bemus-point-central-school-district-financial-management-2019m-216State Comptroller DiNapoli Releases Audits
… Auditors examined $6.1 million in contract payments to 11 vendors and $4.6 million in non-contract payments to … by Public Authorities Law, but could not demonstrate how these plans addressed its highest capital needs. In … in overpayments and refund the state. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2029
… rate of pay to overtime eligible M/C employees. The new overtime rate shall apply to all overtime earned during … unless extended by DOCCS. The overtime factor used by the New York State Payroll System (PayServ) for affected M/C employees at DOCCS is .00125. Effective Dates: The new overtime rate is effective at 11:00 pm on 02/09/2022 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2029-pilot-program-establishing-temporary-overtime-rate-overtime-eligibleState Comptroller DiNapoli Releases State Audits
… government and provide taxpayers with better access to the financial workings of government. … An initial audit issued …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… water outlets as required by state law and Department of Health regulations. Auditors determined 178 of the 665 (27%) …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1949
… Earn Code: Enter appropriate code Hours/Units/Amount: Number of Hours/Units/Amounts, as applicable The agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1949-pilot-program-establishing-temporary-overtime-rate-employees-certainIslip Union Free School District – Payroll (2017M-291)
… Background The Islip Union Free School District is located in the Town of Islip in Suffolk County. The District is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/islip-union-free-school-district-payroll-2017m-291Mount Pleasant Central School District – Financial Condition (2015M-82)
… The Mount Pleasant Central School District is located in the Town of Mount Pleasant, in Westchester County. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/mount-pleasant-central-school-district-financial-condition-2015m-82Half Hollow Hills Central School District – Procurement (2016M-239)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Hills Central School District is located in the Towns of Huntington and Babylon in Suffolk County. The District, … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Valley Stream Union Free School District #30 – Purchasing (2016M-171)
… Purpose of Audit The purpose of our audit was to examine the … through December 31, 2015. Background The Valley Stream Union Free School District #30 is located in the Town of Hempstead in Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171Albany City School District – Payroll (2017M-97)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and … The Albany City School District is located in the City of Albany in Albany County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2017/08/18/albany-city-school-district-payroll-2017m-97Hicksville Union Free School District – Purchasing (2016M-34)
… The Hicksville Union Free School District is located in the Town of Oyster Bay, Nassau County. The District, which … Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34Accounts Payable Advisory No. 35
… Selecting the Appropriate Payment Terms Update: The Office of the State Comptroller (OSC) updated the list of payment terms available in the SFS. A new payment term of “IMMED” has been added for certain payments where agencies …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsSweet Home Central School District – Financial Management (2016M-207)
… The Sweet Home Central School District is located in the Towns of Amherst and Tonawanda in Erie County. The District, which operates six schools with … officials improperly set aside more than $6.5 million in a debt reserve. Because District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/sweet-home-central-school-district-financial-management-2016m-207