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Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… did not ensure that the District only paid for travel and conference expenses that were necessary and as limited by … Monitor and enforce compliance with travel and conference policies. Consider using US General Services …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andWatervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… Watervliet Housing Authority Timekeeping and Leave Records 2015M186 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186Maple Avenue Volunteer Fire Company #4 – Cash Disbursements (2016M-118)
… 1, 2014 through January 31, 2016. Background The Maple Avenue Volunteer Fire Company #4 is a volunteer organization … Maple Avenue Volunteer Fire Company 4 Cash Disbursements 2016M118 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/06/03/maple-avenue-volunteer-fire-company-4-cash-disbursements-2016m-118State Agencies Bulletin No. 1885
… beginning Administration paychecks dated January 6, 2021 and Institution paychecks dated January 14, 2021. OSC Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1885-tier-6-pensionable-overtime-earnings-limit-calendar-year-2021-employeesMoriah Central School District – Internal Controls Over Leave Accruals (2014M-84)
… Moriah Central School District is located in the Towns of Crown Point, Moriah and Westport in Essex County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/moriah-central-school-district-internal-controls-over-leave-accrualsUrban Choice Charter School – Information Technology (2013M-53)
… Background The Urban Choice Charter School is located in the City of Rochester and is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53DiNapoli: 33 School Districts Reported in Fiscal Stress
… year ending in 2019, up from 26 reported in both 2018 and 2017. “Some of New York’s school districts are in fiscal … Common Themes for School Year 2018-19 Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressDiNapoli: Syracuse Man Sentenced for Stealing Nearly $22,000 in Pension Checks
… A Syracuse man who stole nearly $22,000 in pension payments sent to his deceased mother was sentenced today to serve five years’ probation and ordered to pay full restitution, State Comptroller Thomas … The defendant, Michael Glinski, 45, was arrested in January 2025 following an investigation by DiNapoli’s …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-syracuse-man-sentenced-stealing-nearly-22000-pension-checksVIII.1 Overview – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Most adjustments to payments and deposits should be submitted in either the Accounts Payable (AP) or the General Ledger … Adjustments needed for Customer IDs, Revenue Contracts and Due To State Receipts must be submitted in the Accounts …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1-overviewAccounts Payable Advisory No. 51
… to assist agencies in determining whether claims for payment from vendors and state employees are appropriate to … to assist agencies in determining whether claims for payment from vendors and state employees are appropriate to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationOverview – Divorce and Your Benefits
… in any of the following ways: An ex-spouse may be entitled to a portion of the pension; A member may be required to name their ex-spouse as beneficiary of any pre-retirement … death benefit payable; A member may be required to name their ex-spouse as beneficiary of any post-retirement …
https://www.osc.ny.gov/retirement/members/divorce/overviewTown of Salina – Information Technology (2013M-256)
… March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population of 33,710. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… and administrative rights, backups, adjustments, audit trail reports, restricting personal use and connecting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… real-time basis that is better aligned with the timing of payroll charges. To avoid confusion and a compilation of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsWyoming Central School District – Financial Management (2016M-67)
… 29, 2016. Background The Wyoming Central School District is located in the Town of Bethany in Genesee County and the Towns of Attica, Covington, Middlebury, Perry and Warsaw in Wyoming County. The District, which operates one school with approximately 115 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/wyoming-central-school-district-financial-management-2016m-67DiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… Central School District officials saved more than $800,000 in health insurance costs by switching carriers and offering employees a buyout incentive, according to an … today by New York State Comptroller Thomas P. DiNapoli. “In a time of limited resources and increasingly tight …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… The Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is governed by an … through eighth grade and pays tuition for 284 students in grades 9 through 12 who attend other school districts. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsMarion Central School District – Tuition Reimbursements (2016M-11)
… Purpose of Audit The purpose of our audit was to examine the District’s tuition … The Marion Central School District is located in the Towns of Arcadia, Marion, Ontario, Palmyra, Sodus, Walworth and … 790 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Village of Fultonville – Claims Auditing (2015M-106)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims auditing … 1, 2013 through December 31, 2014. Background The Village of Fultonville is located in the Town of Glen, Montgomery … Village of Fultonville Claims Auditing 2015M106 …
https://www.osc.ny.gov/local-government/audits/village/2015/07/24/village-fultonville-claims-auditing-2015m-106Opinion 91-17
… or facilities which are within the definition of "hospital" contained in Public Health Law, §2801(1). You ask … under rules and regulations promulgated by the State Hospital Review and Planning Council (see 10 NYCRR 400.4), to … other health related facilities having or utilizing hospital services or facilities, or volunteer ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-91-17