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DiNapoli: Three Syracuse School District Employees Charged With Fraud in Scheme
… William Fitzpatrick announced today that three employees of the Syracuse City School District’s after-school Twilight … DeCarlo and Murray were supposed to help the students of Syracuse graduate from high school,” DiNapoli said. … within Syracuse’s Henninger High School for students in need of support in order to graduate on time. Through an …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-three-syracuse-school-district-employees-charged-fraud-schemeXIX.2.C Project Activities – XIX. Project Costing (PCIP)
… Project Activities provide the functional breakdown of a project for control and cost tracking purposes. … if desired. Standard activities are a predefined list of Activity IDs for a Project Type. If a project has a … individual tasks for a project to meet a project-specific need, then the project should not use standard activities. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2c-project-activitiesMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… Lake) to the State Education Department and the Office of Children and Family Services were adequately supported and allowable under the respective governing guidelines of these State agencies. The audit covers the four fiscal … complies with SED and OCFS requirements. SED and OCFS need to enhance their monitoring efforts of expenses …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceComptroller DiNapoli Releases School District Audits
… process. Auditors reviewed 82 claims totaling $560,008 of the $4.5 million (12 percent) claims paid during the audit … district officials could have improved their management of a 2016 capital project. Auditors determined that district … requires. As a result, officials could not demonstrate the need to retain approximately $2.1 million in four reserves. …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… is one in which a government receives (or gives) value without directly giving (or receiving) equal value in … link between services provided and supporting revenues. The statement describes four categories of nonexchange transaction: Derived tax revenues (for example …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsState Comptroller DiNapoli Releases School District Audits
… perform comprehensive inventory counts. Auditors’ review of 529 purchased items, totaling about $448,000, found that … inventory records. Officials could not locate three of the 48 IT items auditors tested: a laptop and two cameras, … utilities are adequate. Additionally, overtime costs will need to be monitored closely to ensure they do not exceed …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Opinion 2000-23
… the "police officer immediately subordinate to the chief" (Sponsors' Memoranda in Support of S. 2343 of 1999 and A. 7913 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Jamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… documentation to clearly identify the type and/or quantity of materials purchased. Recycling credits were not processed …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Albany Community Charter School - Resident Tuition Billing (2019M-138)
… Key Findings Officials did not obtain current proof of residency for all students. Officials did not provide the … information throughout the year regarding the amount of tuition anticipated and received. Key Recommendations … Ensure every enrolled student has current proof of residence on file. Provide the Board with detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/27/albany-community-charter-school-resident-tuition-billing-2019m-138Town of Tully – Justice Court Operations (2021M-10)
… report - pdf ] Audit Objective Determine whether the Town of Tully (Town) Justices provided adequate oversight of Justice Court (Court) financial activities and ensured … The Justices generally provided adequate oversight of Court financial activities and ensured collections were …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/16/town-tully-justice-court-operations-2021m-10Grand Gorge Fire District – Conflict of Interest and Claims Auditing (2020M-151)
… and his snow plowing business. Contrary to New York State Town Law, the Treasurer paid certain claims totaling … are familiar with and follow the requirements of New York State General Municipal Law Article 18 as they relate to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/01/grand-gorge-fire-district-conflict-interest-and-claims-auditing-2020m-151CUNY Bulletin No. CU-163
… codes. Affected Employees Employees who currently have any of the following deductions: 403 Supplemental Ret Ann CUNY … 2002 calendar year. OSC will produce and mail a listing of employees who will have their deduction continued in 2003 … deduction will automatically be restarted. If there is a need to change the deduction amount/percent or the goal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-163-tax-deferred-annuity-tda-and-supplemental-retirementVII.2.B Payment Worksheet – VII. State Revenues and Appropriated Loan Receivables
… Directly’ box. (See Section 2.A – Direct Journal Payment of this Chapter.) Once the ‘Regular Deposit’ step is … worksheet can be set to post. Accounting entries do not need to be manually created as the entries will automatically … to zero, the agency must then select the Posting Action of ‘Batch Standard’ on the Worksheet Application page for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2b-payment-worksheetOpinion 96-6
… individually or as a member of a board, has the power or duty to: (a) negotiate, prepare, authorize or approve the …
https://www.osc.ny.gov/legal-opinions/opinion-96-6Payroll Improvement Project Bulletin No. PIP-003.1
… Purpose The purpose of this bulletin is to notify agencies of the process for updating and designating queries to be … some of the queries may not work in version 9.2 and will need to be updated. It is the responsibility of query users …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0031-payroll-improvement-project-ps-query-updates-andDiNapoli Report Looks at New York City Metro Area's Import and Export Economies
… 69%, of the value of goods imported to New York state. In 2023, Europe provided the largest share of goods by value to … New York state imported $157.2 billion in goods in 2023, according to the International Trade Administration … Healthcare, retail, and manufacturing firms may have to pay higher prices or see markets for their goods potentially …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-report-looks-new-york-city-metro-areas-import-and-export-economiesControls Over Vehicle Use and Transportation-Related Expenses
… Objective To determine whether the Department of Transportation (Department) has established adequate … sound transportation system. The Department is composed of 11 regional offices across the State, of which 10 operate … data include sufficient detail the Department would need to adequately monitor vehicle repairs and maintenance …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesSUNY Bulletin No. SU-83
… codes. Affected Employees Employees who currently have any of the following deductions: 404 Supplimental Annuity Program … 432 ED TDA Copeland Effective Date Payroll deductions for the year 2003 will begin with checks dated January 15, 2003 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-83-tax-deferred-annuity-tda-and-supplemental-retirementOpinion 88-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … for the spouse's labor. This is in reply to your letter asking whether a town board member would have a …
https://www.osc.ny.gov/legal-opinions/opinion-88-24State Agencies Bulletin No. 707
… Salary Plan, Bargaining Unit and Additional Pay Amount. Deduction Information All general deductions for employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/707-arbitration-award-implementation-general-salary-increases-and-other