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Middleburgh Central School District – Financial Condition (2013M-206)
… The Middleburgh Central School District is located in Schoharie and the Albany Counties. The District is … District officials had knowingly generated surpluses in the past to prepare for economic difficulties, they have …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/middleburgh-central-school-district-financial-condition-2013m-206Fishers Island Union Free School District – Five Point Plan (2015M-320)
… Background The Fishers Island School District is located in the Town of Southold in Suffolk County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/fishers-island-union-free-school-district-five-point-plan-2015m-320Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the … Central School District is located in the Towns of Louisville, Madrid, Norfolk, Potsdam and Stockholm in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288West Islip Union Free School District – Payroll (2016M-78)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process for the period July 1, 2014 through August …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/west-islip-union-free-school-district-payroll-2016m-78Upper Jay Fire District – Board Oversight (2023M-24)
… claims for 57 check disbursements totaling $37,561 before payment and did not audit the Treasurer's 2021 records. While …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Bethlehem Central School District – In-School Internet Connectivity S9-22-1
… Central School District (District) used resources to ensure the District’s Internet connectivity meets the … (NYSED). When tested, the average wireless Internet download speed was 142 Mbps. The District’s contracted … middle and elementary schools. 500 Mbps, with the ability to burst to a total of 1 Gbps for its high school primary …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2022/07/15/bethlehem-central-school-district-school-internet-connectivity-s9-22-1Greater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… Purpose of Audit The purpose of our audit was to determine if officials have … mortgage property records did not always contain work-in-progress status and an activity history was not retained … Document all communications with buyers to show the work-in-progress property status and retain a historical activity …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesManorville Fire District – Board Oversight and Fuel (2016M-411)
… internal control environment and selected expenditures for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $1.8 million. Key Findings The … to gasoline credit card claims when they are submitted for approval. … Manorville Fire District Board Oversight and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Appendix B — Travel References – Travel and Conference Expense Management
… for New York State Employees Internal Revenue Service, Mileage Reimbursement Rate (search for "mileage rates") New York State Taxation and Finance, Hotel …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesMadison County - Claims Audit and Payment Process (2019M-142)
… The Treasurer did not control the check signing process for computer generated checks and allowed a credit card …
https://www.osc.ny.gov/local-government/audits/county/2020/01/17/madison-county-claims-audit-and-payment-process-2019m-142Clymer Central School District – Payroll (2023M-168)
… in compliance with employment agreements. As a result, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. District officials: Made compensation … Key Recommendations Establish procedures for reviewing payroll to detect inaccurate pay rates and governing overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/clymer-central-school-district-payroll-2023m-168DiNapoli Honors Hispanic Leaders
… Month event this year recognized several individuals and an organization working to make a difference in the Hispanic and Latino communities: José Alvarado, Westchester County … American Advancement (LCLAA) Westchester Chapter, AFL-CIO and Executive Vice President, Retired 1199 SEIU, UHWE Judith …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-honors-hispanic-leadersOvertime Compensation – Enhanced Reporting
… additional hours worked beyond one's regular schedule and payment must be at a greater rate than one's regular rate of … Safety Overtime page . The following are not considered payment for overtime, and should be reported under the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationCUNY Bulletin No. CU-590
… criteria Background Pursuant to an Agreement between the City University of New York (CUNY) and the CUNY Research … – Semi-Monthly Certification and Paydate Deadlines schedule, payments may be submitted beginning with paychecks … employment and income taxes. Federal, State and New York City income tax withholding will be calculated using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-590-2017-city-university-new-york-cuny-research-foundationState Comptroller DiNapoli Releases School District Audits
… to improve their budgeting practices and ensure surplus fund balance is in compliance with the statutory … by an average of more than $2 million a year and allowed surplus fund balance to exceed the statutory limit of 4%. As … In effect, officials improperly sheltered a portion of surplus fund balance from the statutory limit and made …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… local government audits were issued. City of Middletown – Payroll and Leave Benefits (Orange County) City officials …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0Medicaid Program – Improper Medicaid Payments to a Transportation Provider
… reimbursement for medically necessary transportation of Medicaid recipients is available to lawfully authorized … furnished and payments received from Medicaid for a period of six years from the date the care, services, or supplies … for authorized officials for audit purposes. If any of the required information is incomplete, or deemed …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerStay Informed – World Trade Center Presumption
… of retirement topics. Sign up for E-News , our email newsletter, for the latest NYSLRS news and information. Read your member newsletter for current retirement information and updates on …
https://www.osc.ny.gov/retirement/publications/world-trade-center/stay-informedStay Informed – State Police Plan
… of retirement topics. Sign up for E-News , our email newsletter, for the latest NYSLRS news and information. Read your member newsletter, The Sentinel , for current retirement information …
https://www.osc.ny.gov/retirement/publications/1518/stay-informedOneida City School District – Controlling Access to the Student Information System (2016M-53)
… Purpose of Audit The purpose of our audit was to examine the District’s … over personal, private and sensitive information (PPSI) in its Student Information System (SIS) for the period July … Background The Oneida City School District is located in the City of Oneida and the Towns of Lenox and Lincoln in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-system