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Northeastern Clinton Central School District – Payroll (2016M-76)
… payroll registers to source documents when certifying payrolls. Three employees were overpaid by a combined total … Adopt written policies and procedures for processing payrolls, clearly establishing the duties and … payroll registers to source documents when certifying payrolls. Direct the District’s attorney to review the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Watervliet City School District – Fiscal Stress (2014M-149)
… approximately $23.5 million. Key Finding The Board did not adopt realistic, structurally balanced general fund budgets. The Board did not adopt a policy to establish an adequate level of … authorized for two projects. District officials did not develop a multiyear financial plan. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/11/07/watervliet-city-school-district-fiscal-stress-2014m-149Mexico Academy Central School District –Financial Management (2016M-219)
… Mexico, New Haven, Palermo, Parish, Richland, Scriba and Volney, Oswego County. The District, which operates five … of the 2019-20 fiscal year, the selected reserves and unassigned fund balance will be depleted if projected … Maintain District expenditures at reasonable levels and incrementally reduce them over several budget cycles to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Broker Search for Internal Equity and Fixed Income
… Please revisit this website page on February 16, 2026, for instructions on how to apply. Requirements As part of the … approval of any broker as eligible to execute transactions for the Fund, the Fund will require comprehensive background … and employees of the broker who are directly responsible for the Fund relationship. Upon request, the designated …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… expenditures totaled $1,339,215 for the 2012 fiscal year. Key Findings The Board has not adopted policies and …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… capital investment. Key Findings The GCIDA Board has not formalized some of the critical procedures and policies … The job report form used to obtain the information did not include all the data requirements needed by GCIDA … to properly evaluate job performance. The form also does not require the businesses to separately report existing and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectComptroller DiNapoli Releases School District Audits
… school district audits have been issued. Elwood Union Free School District – Claims Auditing (Suffolk County) … with the school’s procurement policy or publicly advertise for capital improvement projects. A review of 74 purchases … school officials did not obtain quotes or use the request for proposals (RFP’s) process for 27 purchases totaling …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Payroll Improvement Project Bulletin No. PIP-013
… The purpose of this bulletin is to inform PayServ users of system availability, modified submission schedules, file … Direct Deposit Selections for changes requested by any employee who holds more than one job with New York State. … Direct Deposit Record Changes Requiring Modifications to Employee Elections . PS Query Information To be included in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-013-payroll-improvement-project-cutover-schedule-andCost-Saving Ideas: School District Auditing – External Auditor
CostSaving Ideas School District Auditing External Auditor
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
audit school kiryas joel village
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andAlbany Leadership Charter School for Girls – Cash Collections (2022M-165)
… manner. Key Findings The Board and School officials did not ensure collections were properly accounted for and … cash receipts policy was inadequate and officials did not enforce the policy . As a result, officials and staff did not: Monitor collections received in the main office to …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Islip Fire District – Financial Condition (2020M-25)
… as $171,492 during the audit period. Did not properly plan for the funding of and spending from reserves. In addition, … funds from reserves without adequate public notice; for example, transfers to reserves totaling $593,941 and …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/islip-fire-district-financial-condition-2020m-25CUNY Bulletin No. CU-349
… in a memorandum from Carmelo Batista, Jr. dated September 23, 2008. Effective Date(s) Increases may be submitted in Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-349-retroactive-rate-increases-cement-masonsCUNY Bulletin No. CU-348
… Purpose To explain the agency procedures for reporting rate increases and adjustments for … New York City Comptroller’s Consent Determination dated August 6, 2008. The new rates and other information are … Tax and Finance, Division of Treasury, per instructions in Payroll Bulletin No. 456 . Checks issued to eligible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-348-retroactive-rate-increases-high-pressure-plant-tendersCUNY Bulletin No. CU-347
… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings. Affected Employees CUNY employees … Increases To ensure all Job Action requests are submitted for each employee, the agency should submit requests in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-347-retroactive-rate-increases-carpenters-carpenters-cuny-andSUNY Bulletin No. SU-229
… Unit (PSNU) – BU08 who meet the eligibility criteria and are selected by the campus president Background Chapter … the 2011-2016 Agreement between the State of New York and the United University Professions, provides for a … president who meet the following criteria on 06/30/15 AND on 11/18/15 (Administration PP17L Pay End Date) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-229-2015-discretionary-award-psnu-employees-represented-unitedHousing Authority Administrative Expenditures (2016-MS-2)
… the following housing authorities: Albany , Elmira , Town of Hempstead , Jamestown , Port Chester and Rome . Purpose of … to serve and two tenant commissioners that are voted in by a group of their peers. The Board oversees an Executive … which allowed inappropriate expenditures to go undetected. In four of six authorities, we found either excessive …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2State Comptroller DiNapoli Releases School Audits
… to finance operations, none of the fund balance was used for operations for the 2013-14 through 2015-16 school years. When the amount … treasurers did not issue duplicate press-numbered receipts for extra-classroom activities' collections. Find out how …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-auditsXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… However, Business Units should ensure no payment of state funds are issued to those individuals or organizations … Business Units who make payments using sole custody funds or through the use of a Single payment vendor ID within …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-funds