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West Seneca Fire District #3 - Capital Reserves (2019M-248)
… funded reserves by $500,000 more than the amounts included in the annual budget over a five-year period. The District did not publish the required legal notices for five expenditures totaling $180,000 that were subject to …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248CUNY Bulletin No. CU-716
… Benefits Program are affected. Effective Dates Effective in paychecks dated August 12, 2021 for current and lag employees. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-716-city-new-york-health-benefit-rate-changesCUNY Bulletin No. CU-745
… Benefits Program are affected. Effective Dates: Effective in paychecks dated August 11, 2022, for current and lag employees. OSC Actions: OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-745-city-new-york-health-benefit-rate-changesCUNY Bulletin No. CU-748
… Benefits Program are affected. Effective Dates Effective in paychecks dated November 03, 2022, for current and lag employees. OSC Actions OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-748-city-new-york-health-benefit-rate-changesState Comptroller DiNapoli Releases Municipal Audits
… required by law. A commissioner had a prohibited interest in the contracts between the district and his snow plowing … checks and money orders and bank statements were missing. In addition, the justice did not ensure 330 receipts totaling … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: State Tax Receipts Exceed Latest Projections by $7.7 Billion
… day reserve funds on or ahead of the schedule proposed in the Financial Plan.” Personal income tax (PIT) receipts … PIT receipts were $6.9 billion lower than the same period in SFY 2021-22. This reflects two fewer collection days from … which was $7.8 billion, or 5.5%, higher than last year for the same period. All Funds spending through December was …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-tax-receipts-exceed-latest-projections-7-point-7-billionState Comptroller DiNapoli Releases School Audits
… the management of the ECA funds, or appoint an independent person to review and compare the student treasurers' and …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsXII.10.B Business Continuity Plan – Critical Payments During an Emergency – XII. Expenditures
… by law to be paid on a specific date or critical payments for goods/services directly related to the health and safety … the Budget (DOB) and OSC. The cutover between fiscal years in the Statewide Financial System (SFS) will utilize these … be discussed with DOB to determine the appropriate date for payment. For the cutover between fiscal years, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10b-business-continuity-plan-critical-payments-during-emergencyComptroller DiNapoli Releases School Audits
… District and the Roosevelt Union Free School District . “In an era of limited resources and increased accountability, … and use of employee leave time. Leave time is granted in accordance with the applicable employment contracts and … a competitive process. District officials placed orders for goods or services without a valid purchase order, …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Generic PINs
… Policies). Background DEC has approximately 2,800 active WEX cards and established 10 unique personal identification … regional and central offices. Last year, DEC made 75,000 WEX card purchases totaling $3 million. Key Findings DEC’s use of WEX cards does not comply with the Guidelines, the State Use …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 through 2019 annual reports were … on historic trends. The District ended 2019 with $345,000 in surplus fund balance – enough to fund nearly two years’ of … on historic trends. Develop and adopt financial plans for maintaining a reasonable level of fund balance. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Town of Nichols – Town Supervisor's Records and Reports (2022M-185)
… Board consistently levied the majority of property taxes in the town-wide (TW) funds, where additional funding was not … revenues and did not levy the necessary property taxes in the town-outside-village (TOV) funds. The Town paid … records created, the annual financial report (AFR) for 2020 and 2021 filed and the 2023 budget prepared by an …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… restroom. 25 components at the Kenilworth Library, such as signs identifying van accessible parking spaces and properly … Hall (VFW Hall), which is owned by the Town and used for election polling, such as accessible parking spaces with … space. 15 components at the Senior Center, such as signs at inaccessible entrances indicating the location of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42State Comptroller DiNapoli Statement on the Federal Government Shutdown
… "A federal government shutdown has painful consequences for our state. Prolonged shutdowns hurt the economy, disrupt … may be interrupted. Over 115,000 federal employees work in New York, ranging from healthcare workers to engineers to …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-statement-federal-government-shutdownFairport Central School District - Payroll and Employee Benefits (2023-118)
… retired prior to the end of the school year, a requirement for this incentive. Key Recommendations Consult with legal counsel to ensure retirement payments are disbursed in accordance with the CBA. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fairport-central-school-district-payroll-and-employee-benefits-2023-118Lewiston-Porter Central School District - Payroll (2018M-246)
… not consistently tracked or properly approved, resulting in possible over- or underpayments. Seven employees were paid incorrectly for credit hours earned. Key Recommendations Ensure that time …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/lewiston-porter-central-school-district-payroll-2018m-246Town of Queensbury - Water System Cybersecurity (2018M-268)
… officials have not implemented comprehensive procedures for managing, limiting, securing and monitoring user access. … disclosure of information on the Town’s water system. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Portville Central School District - Cafeteria Collections (2018M-244)
… Adopt written policies and develop procedures for the collection and accounting of cafeteria cash receipts. … Ensure all cafeteria collections are properly recorded in the point of sales (POS) system and properly secured until …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Town of Bovina - Records and Reports (2019M-200)
… are the annual financial reports, have not been filed for the fiscal years ending December 31, 2017 and 2018. Key … and other financial reports to the Board. File AUDs in a timely manner. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Taconic Hills Central School District – Financial Management (2019M-155)
… Recommendations Adopt budgets with reasonable estimates for revenues and appropriations and the amount of fund … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155