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The Norman Howard School - Compliance With the Reimbursable Cost Manual (2012-S-18)
To determine whether costs reported by the Norman Howard School (NHS) on the Consolidated Fiscal Report (CFR) were properly calculated, adequately documented an
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s18.pdfMonitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up) (2018-F-30)
To determine the extent of implementation of the two recommendations included in our initial audit report, Monitoring of Prevailing Wage Compliance on Construct
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f30.pdfSelected State Agencies’ Roles in Financial Literacy (Follow-Up) 2024-F-7
To assess the extent of implementation of the five recommendations included in our initial audit report, Selected State Agencies’ Roles in Financial Literacy.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f7.pdfDiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… Audit & Control thanks Comptroller DiNapoli and his staff for their efforts and collaboration on the audit of the use … policies.""I applaud State Comptroller DiNapoli's office for pointing out the need to improve communication and … and security of temporary hotel and motel residences for the homeless. Local town and village code enforcement …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessOffice of Operations: 2024 Virtual Fall Conference
… requirements and key dates What are Sole Custody Funds? What is a Sole Custody Bank Account Use of Sole …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conferenceDiNapoli: State Financial Condition Improving
… and other environmental projects; and $1 billion for health care facility restructuring. An additional $316 …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingCity of Ogdensburg - Payroll Processing – (2014M-207)
… 31, 2014. Background The City of Ogdensburg is located in St. Lawrence County and has a population of 11,128. The …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207Rockville Centre Union Free School District - School District Website (S9-19-28)
… [ read complete report - pdf ] Audit Objective Determine whether the … results, all original budget documents, internal audit report and corresponding corrective action plan (CAP) in an … results, all original budget information, internal audit report and corresponding CAP in a location easy to access. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19DiNapoli Urges Focus on Addressing Rural Challenges
… and transportation, and how to better support unpaid family caregivers in the state’s least populated areas – many …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesOpinion 90-44
… The opinion may no longer represent those views if, among other things, there have been subsequent court cases or … shown on the schedule thereof shall be fixed at the amounts shown therein" (§5-508[4]). Thus, article 5 of the … the phrases "compensation" and "wages and salaries", but does not define these terms (see, e.g., Village Law, §5-500). …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Comptroller DiNapoli Releases School Audits
… his office completed audits of the Ardsley Union Free School District , Babylon Union Free School District , Berkshire … – Reserve Funds (Westchester County) The district’s employee benefit accrued liability reserve exceeded the …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-261
… Increment Codes and eligibility criteria: Increment Code is 0007 and the employee’s salary rate is equal to one … steps below the Job Rate on the salary schedule. Increment Code is 0020 and the employee’s salary rate is at the Job … will be brought to the 1st additional step. Increment Code is 0030 and the employee’s salary rate is at the 1st …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-261-cuny-increment-payments-effective-july-1-2006Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… in our prior audit report, dated March 2013, and whether the District established policies and procedures to ensure that District property was purchased and disposed of in a legitimate and cost-effective manner for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseFiscal Stress Monitoring System Statistics
… municipalities that received a fiscal stress designation from fiscal years 2013 to 2023. Clicking the “Non-Filing …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsFairview Fire District – Payroll and Leave Accruals (2024M-96)
… controls or develop written policies and procedures for these duties. As a result, we determined that District … potentially: Overpaid 11 employees by a total of $44,301 for leave accrual payments that were inaccurate and … Key Recommendations Ensure employees are paid only for hours worked and leave time to which they are entitled. …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Town of Tioga – Long-Term Planning (2022M-181)
… condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent … capital and financial plans. Consider funding reserves for the Town’s capital project and highway capital equipment …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Village of Wappingers Falls – Board Oversight (2023M-70)
… contractual agreements. Develop mitigating controls for the lack of segregation of financial duties. Key … policies and procedures to establish mitigating controls for the lack of segregation of financial duties, including …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Town of Machias – Supervisor’s Financial Duties (2021M-98)
… perform his financial duties and cannot provide support for almost $1.6 million in interfund loans. Although … Prepare and file the annual financial reports for 2019 and 2020 with the Office of the State Comptroller …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-machias-supervisors-financial-duties-2021m-98Town of Evans – Employee Benefits (2024M-53)
… by these employees was recorded incorrectly or not at all in the payroll system. Four separation payments totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53Lyme Central School District – Financial Management (2024M-87)
… [read complete report – pdf] Audit Objective Determine whether the Lyme … to close projected budget gaps totaling $1.6 million for the 2020- 21 through 2022-23 fiscal years; however, the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87