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Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The board did not establish adequate controls to ensure that financial activity is properly recorded and … In addition, the board does not require the treasurer to perform monthly bank reconciliations to ensure an accurate …

https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits

CUNY Bulletin No. CU-333

… Purpose To explain the procedures for processing the June 2008 … Allowance Payment for the titles listed above is pursuant to Section 9 of the Blue Collar Agreement and the memorandum … pay status for at least 100 workdays from December 1 to May 31. $294.00 Campus Peace Officer (Full-time) Campus …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-333-june-2008-uniform-allowance-payment

Elba Central School District – Financial Condition (2013M-240)

… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period July 1, 2011, to July 30, 2013. Background The Elba Central School District … year totaled $9.7 million. Key Findings From the 2008-09 to 2012-13 fiscal years, District officials consistently …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240

Comptroller DiNapoli Releases School Audits

… to ensure that they were accurate, properly supported and for valid district purposes. Auditors discovered purchase … received and a lack of adequate supporting documentation for purchases. Mount Morris Central School District – …

https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-school-audits

City of Rome – Internal Controls Over Capital Projects (2012M-248)

… whether City officials provided effective oversight for capital projects for the period January 1, 2010, to December 31, 2011. … Background The City of Rome is located in Oneida County and has a population of approximately 33,700 residents. The …

https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248

City of Oneonta – Departmental Collections (2013M-13)

… Purpose of Audit The purpose of our audit was to review selected cash receipts processes … January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is located …

https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13

True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)

… Purpose of Audit The purpose of our audit was to examine the School’s fingerprinting practices for the … employees must be fingerprinted before they are authorized to work in a school in New York State." We requested documentation to support that all adults working on site have been properly …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employee

Baldwinsville Central School District – Financial Management (2016M-65)

… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … reserves, totaling approximately $18 million, appear to be overfunded or unwarranted. The District does not have a …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65

Town of Gardiner – Town Clerk/Tax Collector (2024M-78)

… the Supervisor or identify and correct a $2,406 erroneous refund that was issued. Key Recommendations Deposit and …

https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78

Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)

… authorized disbursements that were properly supported and for appropriate purposes and effectively managed the Highway Department’s assets and inventory. Key Findings The Board did not verify that …

https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-management

CUNY Bulletin No. CU-251

… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit TO Effective Date(s) Institution paychecks … automatically increase the biweekly deduction to $23.96 for Union Dues (Code 471) and Agency Shop Fee (Code 472). …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-251-district-council-37-local-1087-nyc-prevailing-rate

CUNY Bulletin No. CU-584

… Employees represented by District Council 37, Local 1087 in Bargaining Unit TO Effective Date(s) Paychecks dated April … OSC will automatically increase the biweekly deduction for Union Dues (Code 471) and Agency Shop Fee (Code 472) from …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-584-district-council-37-local-1087-nyc-prevailing-rate

CUNY Bulletin No. CU-198

… Purpose To notify agencies of a change in eligibility for Deduction Code 382 (DC37 Benefit Trust). Affected … Employees Employees in Bargaining Unit U6 are now eligible for this program Effective Date Institution Checks dated … This bulletin notifies agencies of a change in eligibility for Deduction Code 382 DC37 Benefit Trust …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-198-change-eligibility-voluntary-insurance-program-dc-37

XVI.3.A Financial Statements – XVI. Financial Reporting

… for the general fund; A description of significant capital asset and long-term debt activity during the year; A … stated on the State’s budgetary basis. Infrastructure asset information would include schedules reporting the … annual amount required to maintain or preserve the asset compared with amounts actually expensed for each of the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3a-financial-statements

SUNY Bulletin No. SU-301

… of this bulletin is to provide instructions to campuses for processing United University Professions (UUP) … Administration Pay Period 24L or 25L, campuses must report the adjustment amount for earnings codes such as … using Earnings Code RGS and a date range that exceeded the number of days reported, the system will calculate the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increases

State Comptroller DiNapoli Releases Audits

… today the following audits have been issued. Department of Health – Medicaid Program – Excessive Payments for Durable … durable medical equipment (DME) – wheelchairs, for example – as a benefit of the program. Some DME items are … (Follow-Up) (2022-F-38) The Department of Transportation (DOT) maintains a fleet of 4,086 registered State-owned and …

https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-audits

SUNY Bulletin No. SU-306

… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2021 SUNY … on the payroll in their regular position and will continue to be paid. Summer Session Payment Procedures Summer Session … SERVICE MAXIMUM PERCENTAGE OF ACADEMIC YEAR SALARY (Round to the next higher week) 1 WEEK 2.67% 2 WEEKS 5.33% 3 WEEKS …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-306-2021-suny-summer-sessions-payments

State Comptroller DiNapoli Releases Municipal & School Audits

… and for village purposes. Barker Central School District – Payroll (Niagara County) Employee compensation payments were … or overtime was approved and supported. Therefore, payroll errors went undetected and resulted in unnecessary and erroneous payroll payments. Auditors determined that seven employees …

https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits