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DiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… District, which serves at-risk students from kindergarten to 12th grade, were arraigned today on an indictment charging … stealing from students they are supposed to serve is reprehensible,” DiNapoli said. “My thanks to the … breach of public trust,” D.A. Cacace said. “That breach is amplified when the allegations concern an institution …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
… [read complete report - pdf] Audit Objective To determine whether: The Board of Trustees provided adequate … The Board improperly delegated claims audit duties to the School District’s claims auditor. Compensatory time … correct discrepancies. 1 A school district public library is established to serve the residents of the school district. …
https://www.osc.ny.gov/local-government/audits/library/2018/12/07/liverpool-public-library-board-oversight-and-leave-accruals-2018m-126State Agencies Bulletin No. 1060
… Purpose To provide information regarding a change in the processing … Court Officer Effective Date Immediately Background There is a change in the way employees who are due garnishment … Employees will no longer receive a separate check mailed to their home, but will have the refund included in their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsState Police Bulletin No. SP-221
… Purpose The purpose of this bulletin is to notify agencies of a modification to Deduction Code 302. Affected Employees Employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceTown of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, for which … written credit card policy. Require credit card users to submit adequate supporting documentation for card purchases, and ensure documentation is intact and reconciled to credit card statements before …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Weekly Investment Plan
… only and does not represent past or future performance of any specific investment. This calculator should not be the …
https://www.osc.ny.gov/retirement/resources/weekly-investment-planState Agencies Bulletin No. 1913
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing the … as listed on the Lifeguard Hourly Wage Rates Schedule that is attached to the Division of Budget Bulletin D-1139 based …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1913-april-2021-lifeguard-2-salary-increase-state-university-professionalNorthville Central School District - Extra-Classroom Activity Collections (2018M-272)
… than supported. One club used $2,000 of collections to make a cash payment to a vendor rather than following the disbursement process. … all cash receipts are remitted for deposit and that cash is not directly used to pay bills rather than following the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsAccounts Payable Advisory No. 44
… 2014 or later contain Appendix B , which requires Agencies to pay vendors electronically (ePayments). In addition, … originating in the Grants Gateway may also require vendors to accept ePayments. As such, agencies should ensure vendors … paid by electronic payment where required. If a vendor is not receiving ePayments, agencies should confirm whether: …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/44-contracts-requiring-electronic-paymentsGenesee County Soil and Water Conservation District – Cash Receipts and Disbursements (2017M-34)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for … District provides services and funds projects related to the conservation of soil and water resources, improvement … habitat and management of soil erosion. The District is governed by a five-member Board of Directors appointed by …
https://www.osc.ny.gov/local-government/audits/district/2017/04/07/genesee-county-soil-and-water-conservation-district-cash-receipts-andGeorge Junior Republic Union Free School District – Website Transparency (2021M-212)
… parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the following information they were required to include on the District’s website: External audit reports … and helpful financial and administrative information is posted to the District’s website in a transparent …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyState Agencies Bulletin No. 1979
… Purpose The purpose of this bulletin is to notify agencies of the maximum salary limit for members of … 404(I), 408(k)(3)(C), and 408(k)(6)(D)(ii) will increase to $305,000 for calendar year 2022. Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1979-maximum-salary-limit-optional-retirement-plan-orp-tiers-1-through-5Stony Creek Volunteer Fire Company – Cash Disbursements (2015M-188)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … County. The Company, which has approximately 30 members, is governed by an elected nine-member Board of Trustees. … The Board did not establish effective internal controls to address a lack of segregation in the Treasurer’s cash …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/23/stony-creek-volunteer-fire-company-cash-disbursements-2015mHadley-Luzerne Central School District - Financial Management (2018M-103)
… of approximately $1.9 million annually from 2014-15 to 2016-17, which resulted in accumulation of excess … fund balance in the general fund. Review reserves to determine if amounts are necessary and reasonable and ensure a plan for reserves is prepared and submitted in accordance with District policy. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Town of Preble – Non-Payroll Disbursements (2023M-17)
… oversight of non-payroll disbursements. As a result, there is an increased risk that errors or irregularities could … process or implement effective mitigating controls to ensure all non-payroll disbursements are for legitimate … agreed with our recommendations and indicated they plan to initiate corrective action. … town preble audit nonpayroll …
https://www.osc.ny.gov/local-government/audits/town/2023/05/12/town-preble-non-payroll-disbursements-2023m-17II.3.B Establish Control – II. New York State Financial Accounting
… the amount authorized for agency-administered programs is spent. The Statewide Financial System (SFS) also controls … an outstanding liability incurred by the agency prior to the end of the fiscal year. For more information about … liabilities, see Chapter VI – Budgets of this Guide. Guide to Financial Operations REV. 01/28/2015 … After …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3b-establish-controlReal Estate Advisory Committee
… The Real Estate Advisory Committee is appointed by the … Section 423 of the Retirement and Social Security Law. The Real Estate Advisory Committee reviews proposed mortgage and …
https://www.osc.ny.gov/common-retirement-fund/resources/real-estate-advisory-committeeState Comptroller DiNapoli Releases Municipal & School Audits
… budgets. As a result, unrestricted fund balances increased to levels between 85% and 182% of the 2024 appropriations, as … taxes to the county each month. However, the tax collector is a separately elected official of the town and is not governed by the town supervisor. Town of Columbia – …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsSUNY Bulletin No. SU-316
… Purpose The purpose of this bulletin is to provide instructions for processing Discretionary Lump Sum … using the Flat Rate method. Yonkers Flat Rate Withholding is 2.30815% for Yonkers residents and 0.50% for Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-316-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2021V.2 Governance – V. Chart of Accounts (COA) Governance
… Cost Center Mapping consists of crosswalks of cost centers to SFS ChartField combinations. Commitment Control consists … provide overall strategic direction to the SFS Program and is the final decision-making authority over budget, resource … the Steering Committee. The SFS Program Governance Board is comprised of a representative from each of the SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v2-governance