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Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)
… and wage payments were disbursed without authorization. For four of nine employees that had separation payments, … Key Recommendations Develop and implement procedures for monitoring salary and wage payments. Seek recovery of any …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefitsTown of West Seneca – Purchasing (2015M-11)
… the needs of the Town. Audit and approve claims prior to payment. Obtain written and oral quotes as required by the …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-west-seneca-purchasing-2015m-11Town of Sand Lake – Justice Court (2015M-121)
… our audit was to evaluate the Court’s financial operations for the period January 1, 2013 through February 28, 2015. Background The Town of Sand Lake is located in Rensselaer County and has a population of approximately … audit period, the Court collected approximately $190,000 in fines, fees and surcharges. Key Findings Justices did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/town-sand-lake-justice-court-2015m-121Middleburgh Central School District - Information Technology (2019M-115)
… manage user accounts and their user permissions. For example, former employees and an unknown person had …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115Pawling Central School District - Budgeting Practices and Reserves (2020M-4)
… 4 percent statutory limit. Of the District’s six reserves, two were not used as intended and appear to be overfunded. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4Town of Walton – Justice Court Operations (2021M-72)
… the disposition of tickets to various local and New York State agencies. … Determine whether the Town of Walton Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/07/23/town-walton-justice-court-operations-2021m-72Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)
… or properly supported. District officials overpaid two charter schools for 36 special education students by …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73Town of Murray – Capital Projects (2014M-086)
… the Town’s accounting firm’s work. Debt proceeds for two water districts were deposited in a bank account for the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Susquehanna Valley Central School District – Information Technology (2020M-95)
… Ensure that computers were free from malicious software. In fact, two malicious software applications were installed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/23/susquehanna-valley-central-school-district-information-technology-2020mVillage of Corinth – Investment Program (2023M-146)
… whether Village of Corinth (Village) officials developed and managed a comprehensive investment program. Key Findings Village officials did not develop and manage a comprehensive investment program. During the … monthly cash flow forecasts to estimate available funds for investment, monitor investments and periodically solicit …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Village of Monticello – Payroll (2022M-59)
… report – pdf] Audit Objective Determine whether Village of Monticello (Village) officials ensured that payroll and … for the limited periods that we reviewed, 11 (15 percent) of the Village’s employees received erroneous compensation … resolutions, undocumented verbal agreements and a lack of Board oversight, training and controls, the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Unified Court System Bulletin No. UCS-218
… agencies of OSC’s automatic processing of the October 2014 and April 2015 Salary Increases (Bargaining Units F8 and G9) and provide instructions for payments not processed automatically. Affected Employees … Employees Association Bargaining Unit F8 Ninth Judicial District Court Employees Association Bargaining Unit G9 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-218-october-2014-and-april-2015-salary-increases-bargaining-unitsThe Cost of Living in New York City: Transportation
Fueled by inflation, transportation prices in the New York City metropolitan area rose by almost two times as much as overall costs between 2019 and 2022, growing by over 21 percent. Since then, prices have come down.
https://www.osc.ny.gov/files/reports/pdf/report-16-2025.pdfDiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
… thousands of families across our borough," said District Attorney Michael McMahon . "I truly appreciate Comptroller … in the wake of Super Storm Sandy," said Assembly Member Nicole Malliotakis . "We have become home to a record number …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progressDiNapoli Releases Economic Report on Greater Flushing Area
… officials held a socially distanced press conference in Flushing, NY, to discuss the report. Watch a replay of the … outsized employment and business growth from 2000 until Queens became the epicenter of the COVID-19 pandemic. The …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-releases-economic-report-greater-flushing-areaOpinion 89-32
… a "contract" includes any express or implied claim, account or demand against or agreement with a municipality …
https://www.osc.ny.gov/legal-opinions/opinion-89-32State Comptroller DiNapoli Releases Municipal Audits
… transactions could occur and go undetected. The town’s accounting system was not properly set up and financial … funds should have been remitted to the town supervisor, a school district or refunded to taxpayers. Most of the unremitted …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsOther Bulletin No. 37
… M/C 2% Parity Salary Increase: Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees … order. NHRP709 – Mass Salary Increase Exception Report This report is a preliminary listing of employees who appear … regenerated when the payment is processed. OSC will turn off (not process) the automatic negative adjustment for these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-37-april-2017-state-university-construction-fund-scfForms
Print New York State and Local Retirement System NYSLRS forms for members employers and retirees
https://www.osc.ny.gov/retirement/formsVolunteers of America – Greater New York, Inc.: Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Volunteers of America – Greater New York, Inc. (VOA-GNY) on its … to children with disabilities who are between the ages of three and five years. During our audit period, VOA-GNY … refers students to VOA-GNY and pays for its services using rates established by SED. The rates are based on the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/10/volunteers-america-greater-new-york-inc-compliance-reimbursable-cost-manual