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State Agencies Bulletin No. 829
To inform agencies of new Time Entry codes and procedures for the payment of Location Pay Location Pay MidHudson Inconvenience Pay and Overtime Adjustments f
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/829-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalState Comptroller DiNapoli Releases Audits
… of Health – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and … of Recipients in Nursing Homes (Follow-Up) (2023-F-12) For Medicaid recipients enrolled in managed care, the … implemented. Office of Information Technology Services – Windows Domain Administration and Management (2022-S-19) As …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsXVI.4.A Cash and Investments – XVI. Financial Reporting
… References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB … and GASB Statement No. 72 require various disclosures of risk exposure arising from the State’s cash and investment … of deposit and investment policies related to credit risk, concentration of credit risk, interest rate risk, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsState Comptroller DiNapoli Releases Municipal Audits
… In addition, officials appropriated fund balance to balance the budgets because purported revenues were not sufficient to fund operations. However, operating … town’s code of ethics. The prohibited interest occurred when the board member’s business repaired a town dump-truck …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Ocean Beach – Credit … items were appropriate and for village purposes. Barker Central School District – Payroll (Niagara County) Employee … properly prepared for all bank accounts. Sewanhaka Central High School District – Information Technology (IT) …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: New York on Stronger Financial Footing
… largely been curtailed, such as distributing large sums of money outside of the budget process, have once again appeared in this … on how that goal will be reached.” Based on the Division of the Budget’s (DOB) spending and receipt estimates included …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingState Comptroller DiNapoli Releases Municipal Audits
… financial reports to the State Comptroller’s Office. Town of North Elba – Cash Collections (Essex County) Auditors … the golf director did not provide adequate oversight of golf course collections. Auditors also found the park … did not ensure employees remitted collections at the end of activities. Frankfort Hill Volunteer Fire Company – …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… on attendance and enrollment, difficulties in measuring student achievement and learning loss, and budgetary risks … to programming have compounded the negative effects on student learning. The pandemic’s impact on education was … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… procured or not procured as required by the BOCES’ regulation on purchasing procedures (Purchasing Regulation). BOCES officials did not: Competitively bid three … equipment totaling $318,454, as required by the Purchasing Regulation. Have support that they obtained the required …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesSherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… the District established adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom … accounted for. Key Findings District officials need to improve internal controls over FFA cash receipts and … tested totaling $5,871. FFA advisors used debit cards to make purchases totaling $74,893 without the required prior …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… from a $57,650 deficit balance at the end of 2014 to a $202,369 deficit balance of at the end of 2018. The … the requirements General Municipal Law as they relate to conflicts of interest. Town officials agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222DiNapoli: Thruway Authority Toll Increases Should Be Last Option
… and put in place all possible cost-savings and alternative revenue actions to minimize costs to drivers. Raising tolls … was spent on the bridge – more than half of the Thruway’s capital spending – with an additional $254 million budgeted … cost of the Cuomo Bridge and other projects, but remaining capital costs associated with the bridge have been financed …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. South Hornell Fire Protection … and revenue. The treasurer also did not prepare accurate bank reconciliations, issue customer receipts for … did not ensure board-approved hourly rates were used to pay the highway department employees. Budget Reviews South …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1928
… April 1, 2021 to eligible M/C employees based on the April 2020 Salary Schedule. Effective Dates The April 2021 M/C … grade on the payment effective date based on the 04/01/2020 Salary Schedule, and employees in NS positions (Grade … (13) complete pay periods in such grade in fiscal year 2020-2021; and Has a Comp Rate Code of ANN on the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 1927
… to SSA. This report will be submitted to SSA after the close of the 2021 tax year. It is important that agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesOversight of Direct Placement of Children
… 2019. About the Program OCFS oversees the State’s child welfare system, and its Central Office is responsible for supervising and coordinating child welfare services, which are administered by 58 Local … is tracked in CONNECTIONS, the system of record for child welfare in New York State. Key Findings OCFS does not …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenTown of Plattekill – Information Technology (2025M-132)
… (Supervisor) adequately manage the Town’s network user accounts and develop adequate controls to safeguard … the Audit Area Town officials must manage network user accounts and develop adequate controls to minimize the risk of unauthorized use, access and loss. Network user accounts are potential entry points for attackers …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132Wyandanch Union Free School District – Budget Review (B26-7-2)
The purpose of our budget review was to provide an independent evaluation of the proposed 202627 budget
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/wyandanch-union-free-school-district-budget-review-b26-7-2Roosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… associated with data breaches can be significant which can strain school budgets. Implementing a robust cybersecurity …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mCicero Volunteer Fire Department - Financial Activities (2025M-138)
… ensure that financial activities were properly recorded and reported and funds were safeguarded? Audit Period January 1, 2024 – … department treasurer should maintain complete, accurate and current accounting records and reports to comply with … ensure that financial activities were properly recorded and reported and funds were safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025m