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LaFayette Central School District – Reserves (2013M-387)
… County and the Onondaga Nation Territory. It is governed by a Board of Education which comprises seven elected … funds from reserves, and these transfers were not approved by voters as required. Key Recommendations Adopt resolutions … Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387State Agencies Bulletin No. 1992
… 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security … Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsTown of Olive – Claims Processing and Information Technology (2012M-223)
… operating expenditures were $2,025,921 for the general fund and $1,694,561 for the highway fund. Key Findings The Board does not adequately audit claims … In addition, we reviewed 73 payments and found that 27 payments totaling $24,823 did not have signed receiving …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223State Comptroller DiNapoli Releases Audits
… been issued. Empire State Development – COVID-19 Pandemic Small Business Recovery Grant Program (2023-S-10) Empire … Local Districts that submit this data. Auditors found OTDA does not have access to the client-level data collected in … $501,000 of the overpaid claims, and were taking steps to make more recoveries. Of the initial report’s eight audit …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… State Comptroller Thomas P. DiNapoli today announced that … all counties, towns, most cities and a few villages. List of Villages and Cities in Fiscal Stress Municipalities … Stress Scores Data Files FSMS Search Tool Tool Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesDiNapoli: NYC IDA Needs To Improve Its Administration of Business Tax Breaks and Monitoring of Job Creation
… feasibility analyses, according to a new audit from State Comptroller Thomas P. DiNapoli. “The New York City IDA … their growth, expansion, or relocation by waiving city and state sales tax, providing local property tax abatements, and …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-nyc-ida-needs-improve-its-administration-business-tax-breaks-and-monitoring-job-creationDiNapoli Finds Schools Falling Short on Emergency Planning
… safety planning at 19 schools released today by New York State Comptroller Thomas P. DiNapoli. Auditors found none of … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningSchool District Website Transparency (2021-MS-1)
… New Lebanon Central [pdf] , Otego-Unadilla Central [pdf] , Rockville Centre Union Free [pdf] , Saranac Central [pdf] , and York …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/school-district-website-transparency-2021-ms-1CUNY Bulletin No. CU-710
… Affected Employees CUNY employees in the New York State Nurse Association (NYSNA) in Bargaining Unit TE are … covers CUNY employees represented by the New York State Nurses Association (NYSNA). The memorandum provides for … LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-710-cuny-2020-retroactive-2-pay-rate-increases-new-york-stateOpinion 2011-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … as being eligible for membership in the New York State and Local Employees' Retirement System. For the reasons … 1, 11, 666 NYS2d 970, 974). Instead, an IDA's power to contract and to do things "convenient" must be construed in …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Harpursville Central School District – Lead Testing and Reporting (S9-25-11)
… and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards … within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of the Regulations of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… of our audit was to examine selected financial activities from January 1, 2010, to June 7, 2013. Background The Town of … realistic revenue and expenditure estimates. Develop a plan to reduce the unexpended surplus fund balance in its … of our audit was to examine selected financial activities from January 1 2010 to June 7 2013 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209DiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City’s financial plan released today by New York State Comptroller Thomas P. DiNapoli. The report notes, … at the long-term picture.” As chief fiscal officer for the state and a member of the Financial Control Board for New …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … required to include on the district’s website. … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… agencies to ensure that services provided and payments made were in accordance with contractual agreements. Key Findings For eight of nine contracts reviewed, Department officials obtained and … have clear guidelines for actions to take upon the agency’s failure to perform as agreed. Key Recommendations Review …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35Town of Rushford - Procurement (2020M-43)
… purchases totaling $175,000 were not competitively bid as required. Of 55 purchases totaling $189,000, 17 purchases totaling $56,000 did not have the required request for proposals (RFP) and/or the required … Town officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether goods …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43State Agencies Bulletin No. 1836.1
… gross subject to all employment and income taxes. Federal, State, and New York City income tax withholding will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19Due Diligence for Companies Holding Abandoned Funds
… Companies that hold abandoned funds are required to attempt to contact the rightful owner … and are in the process of reuniting the owner with their funds. Rules about deducting mailing costs First class … 125 for more details. … Companies that hold abandoned funds must attempt to contact the rightful owner of the …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsCaton No. 1 Fire District – Financial Oversight (2013M-262)
… audit was to examine the Districts’ financial operations for the period January 1, 2012 through July 12, 2013. … $270,000 or 169 percent of the budgeted appropriations for 2013. The Board has not adopted an investment policy as … not file the 2011 AUD in a timely manner. Our review of all the cash disbursements paid in 2012 disclosed that 10 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/caton-no-1-fire-district-financial-oversight-2013m-262Roosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… had it adopted more reasonable meal and lodging per diem rates. Although the District has hourly payroll expenditures …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technology