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XI.11.E Retainage – XI. Procurement and Contract Management
… . Since one of the prerequisites for closing a contract in the Statewide Financial System (SFS) is that there is no … that retainages are processed appropriately and timely in SFS. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageUnified Court System Bulletin No. UCS-300
… Unified Court System Bulletin No UCS300 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-300-new-york-state-supreme-courts-officers-association-union-duesFloral Park-Bellerose Union Free School District - Leave Records (2018M-264)
… taken is properly supported or approved. Records for 10 of 41 employees selected were missing leave pre-approval requests totaling 72 days, comprised of 452 hours for $9,927. Key Recommendation District … that all leave requests are properly approved before the leave is used. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/floral-park-bellerose-union-free-school-district-leave-records-2018m-264State Comptroller DiNapoli Releases Municipal & School Audits
… school audits were issued. Main-Transit Fire Department – Credit Cards (Erie County) Of the credit card purchases totaling $216,961 examined, purchases totaling …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsLocal Government Financial Data Sources
… Data Type Class of Local Government Sources Debt, Revenue, Expenditure, …
https://www.osc.ny.gov/local-government/data/local-government-financial-data-sourcesState Agencies Bulletin No. 295
… Purpose To explain the automatic dues and agency shop fee increase. Affected Employees Employees in Bargaining … will automatically increase the dues (code 202) and agency shop fee (code 213) from $21.38 to $22.12 per pay period. … To explain the automatic dues and agency shop fee increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/295-council-82-dues-and-agency-shop-fee-increaseBrookville Center for Children’s Services, Inc. – Compliance With the Reimbursable Cost Manual
… services to children with disabilities between the ages of three and five years. During the 2013-14 school year, …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/brookville-center-childrens-services-inc-compliance-reimbursable-cost-manualMilestone School for Child Development – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the Milestone School for Child Development (Milestone) on its Consolidated Fiscal … The audit included all expenses claimed on Milestone’s CFR for the fiscal year 2012-13, and certain expenses claimed on Milestone’s CFRs for the two fiscal years ended June 30, 2012. Background The …
https://www.osc.ny.gov/state-agencies/audits/2015/07/17/milestone-school-child-development-compliance-reimbursable-cost-manualDiNapoli: Fire Chief Charged In Alleged $2,700 Gasoline Theft
… Pennellville Volunteer Fireman’s Association (VFA) Fire Chief Duane Royal was charged with grand larceny Sunday … to an audit and investigation by State Comptroller Thomas P. DiNapoli. “Once again we see another alleged crime … Pennellville Volunteer Firemans Association VFA Fire Chief Duane Royal was charged with grand larceny Sunday …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-fire-chief-charged-alleged-2700-gasoline-theftRockville Centre Union Free School District – Information Technology (2023M-140)
… as shopping, entertainment and social media, on District computers although the District’s regulations for acceptable … and the District’s ability to protect District computers and the data contained therein. Six nonstudent … private and sensitive information (PPSI) on District computers at greater risk of misuse or loss is increased. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mThousand Islands Central School District – Financial Management (2022M-201)
… Board and District officials: Overestimated appropriations by $9.7 million (11.6 percent) between the 2017-18 and … same period), which exceeded the 4 percent statutory limit by $1.4 to $2.1 million. Improperly funded a tax certiorari reserve by $304,641 and did not use a debt reserve, with a balance of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201State Comptroller DiNapoli Releases Municipal Audits
… information is accurate. The board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business … claims totaling $30,150 before board audit and approval. In addition, officials did not ensure sufficient …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-auditsTupper Lake Central School District – Records and Reports (2021M-14)
… oversight was lacking. Officials did not: Provide support for 12 of the 15 balance sheet accounts we reviewed. Also, … in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for … $359,427 in unexpended funds were not used to pay related debt, which could have reduced the District’s tax levies, and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/tupper-lake-central-school-district-records-and-reports-2021m-14Campbell-Savona Central School District – Student State Aid (2024M-79)
… Audit Objective Determine whether Campbell-Savona Central School District (District) officials properly claimed New … Determine whether CampbellSavona Central School District District officials properly claimed New York …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/campbell-savona-central-school-district-student-state-aid-2024m-79Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… whether the Board properly managed District finances by adopting realistic budgets. Key Findings The Board overestimated appropriations by an average of nearly $2.8 million annually from 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mArlington Fire District - Purchasing (2018M-43)
… procured in accordance with the District’s procurement policy (policy). Noteworthy Achievements District officials … services were procured in accordance with the District’s policy. We reviewed 50 purchases totaling $334,676 made …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/15/arlington-fire-district-purchasing-2018m-43Maine Endwell Central School District – Budget Review (B4-13-14)
… for the 2013-14 fiscal year are reasonable. Background The Maine Endwell Central School District is located in Broome … Maine Endwell Central School District Budget Review B41314 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/24/maine-endwell-central-school-district-budget-review-b4-13-14Pittsford Central School District – Payroll (2021M-129)
… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Lifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… claimed on Lifeline’s CFR for the fiscal year ended June 30, 2015, and included certain expenses claimed on Lifeline’s … provide preschool special education services to children with disabilities who are between the ages of three and five … a retiring employee, and $56 for flowers; Lifeline used an allocation methodology that was neither fair nor …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… district treasurer maintained adequate accounting records. In addition, the board did not annually review the district’s … needs and benefit taxpayers and which may have resulted in greater investment earnings. For example, the district’s … audit, were familiar with the recommendations and conveyed in the company’s corrective action plan what actions they …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-audits