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Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… 2015. Background The Haldane School District is located in the Town of Phillipstown in Putnam County and the Town of Fishkill in Dutchess County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationChurchville-Chili Central School District – Financial Management (2015M-354)
… six schools with approximately 3,900 students, is governed by an elected nine-member Board of Education. Budgeted … adopted budgets that overestimated operating expenditures by 6 to 7 percent between fiscal years 2012-13 and 2014-15, … funding and expenses of the reserves to date, as required by the reserve funds policy. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… Albany has approximately 303,000 residents and is governed by an elected 39-member Legislature and a County Executive. … fines are being imposed below the maximum amounts allowed by State Agriculture and Markets Law. The duties of billing, …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andVillage of Liberty – Budget Review (B4-14-9)
… determine whether the significant revenue and expenditure projections in the Village’s tentative budget for the 2014-15 … we found that the significant revenue and expenditure projections in the tentative budget are reasonable. The …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9City of Olean Housing Authority – Board Oversight (2016M-93)
… Background The City of Olean Housing Authority is located in the City of Olean, Cattaraugus County. The Authority, … or procedures to monitor its consultant’s performance in administering the Authority’s Capital Fund Program (CFP), … with the brokerage firm that assists the Director in managing the Authority’s investment activities. Key …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Town of Broome – Purchasing and Justice Court (2014M-255)
… was to review the Town’s purchasing practices and the Justice Court’s financial activity for the period January 1, … is responsible for making purchases. The Town maintains a Justice Court with one Justice. The Justice reported collecting approximately … audit was to review the Towns purchasing practices and the Justice Courts financial activity for the period January 1 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Port Washington Union Free School District – Payroll (2025M-38)
… and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38State Agencies Bulletin No. 1374
… Deduction Priority Schedule is used to determine the order in which deductions are taken when an employee’s gross salary … will not be withheld as well. Deductions are taken in the following priority: Taxes Retirement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1374-deduction-priority-schedule-updatedCUNY Bulletin No. CU-576
… Purpose To notify agencies of additional PSC dues and agency shop fees that may be taken for certain CUNY PSC employees. Affected Employees Employees in bargaining … is confirmed before the effective date of hire. Therefore, PSC employees in the bargaining units above hired by CUNY on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-576-professional-staff-congress-psc-additional-duesState Agencies Bulletin No. 2052.2
… Bulletin 2052.1 . Purpose: The purpose of this bulletin is to provide information and processing instructions regarding … evaluate whether the employee meets each criterion in the order provided. Qualified Title, Location and Service The … salary, excluding all other earnings (such as location pay, inconvenience pay, geographic pay, overtime, and holiday …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20522-health-care-and-mental-hygiene-worker-bonuses-state-employeesState Agencies Bulletin No. 2052.1
… Bulletin 2052 . Purpose: The purpose of this bulletin is to provide information and processing instructions regarding … evaluate whether the employee meets each criterion in the order provided. Qualified Title, Location and Service The … salary, excluding all other earnings (such as location pay, inconvenience pay, geographic pay, overtime, and holiday …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20521-health-care-and-mental-hygiene-worker-bonuses-state-employeesXI.11.F Contract Monitoring – XI. Procurement and Contract Management
… The information in this section is intended to aid State agency managers in establishing or … accordance with the contract terms and other requirements. This process should be championed by a high-level manager … The information in this section is intended to aid State agency managers in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringOpinion 89-24
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Collective Bargaining Agreement (school board member holding position in state teachers association) -- Code of Ethics (school board member holding position in state teachers association); (school board member owning …
https://www.osc.ny.gov/legal-opinions/opinion-89-24DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… of Dennis Snow, the treasurer of the LeRoy Fire Department in Genesee County. Snow was charged with two counts of grand larceny in the third degree (class D felony), 42 counts of forgery in the first degree (class C felony) and two counts of … of Dennis Snow the treasurer of the LeRoy Fire Department in Genesee County …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsComptroller DiNapoli Releases School Audits
… and increased accountability, it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… Sheingold as Counsel to the Comptroller, to take effect in early March. He will direct all legal affairs for the … fraud and corruption. He was an assistant attorney general in the New York State Attorney General’s litigation bureau, where he handled cases in federal and state court. He was also an assistant district …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerComptroller DiNapoli Releases School Audits
… School District and the Utica City School District . “In an era of limited resources and increased accountability, … and internal controls over departmental cash receipts. In addition, internal controls over the district’s … and that district employees did not use mobile devices in accordance with the district’s acceptable-use policy. …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsService-Disabled Veteran-Owned Businesses
… as SDVOBs, and aims to increase their participation in State contracts, with a goal of 6% of statewide agency … State agencies must make good faith efforts to use SDVOBs in procurement. The Office of the State Comptroller is committed to incorporating the use of SDVOBs in various procurement activities to promote greater …
https://www.osc.ny.gov/state-vendors/sdvobXIV.3.A Overview – XIV. Special Procedures
… all moneys belonging to any and all funds (of the State) in classes and kinds of investments that are identified in this section of law. The Comptroller is responsible for … support day-to-day operations and to make appropriated and in some cases, non-appropriated payments. The Short Term …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3a-overviewEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2012, ECEC reported about $2.8 million in reimbursable costs for the rate-based special education … programs we audited. Key Finding We identified $3,501 in costs that did not comply with SED’s requirements for …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manual