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Opinion 95-27
… paid to a school district as a result of a court order or judgment will be barred unless the court order or judgment and other required data are filed with the State … district based on a claim submitted later than three years after the close of the school year in which the payment was …
https://www.osc.ny.gov/legal-opinions/opinion-95-27CUNY Bulletin No. CU-854
… is to provide agency instructions for processing the CUNY 2026 rate increases for Maintenance Worker Titles. Affected … of Teamsters. The Consent Determination provides for a 2026 rate increase for employees in Maintenance Worker Titles. Effective Dates: The 2026 rate increases for the Maintenance Worker titles are as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-854-cuny-2026-rate-increases-maintenance-worker-titlesRiverhead Central School District – Financial Operations (2025M-64)
… (Assistant Superintendent) oversees the operations of the Business Office, which includes overseeing accounting and reporting. The Treasurer, as the custodian of District funds, is responsible for signing checks, making … in a timely manner. Financial reports submitted in six of the 22 months to the Board were between 60 and 107 days …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Town of Wethersfield – Capital Project (2025M-46)
… plan for and manage the Highway Department (Department) building capital project? Audit Period January 1, 2020 – … the need for a capital project for a new Department building, including a road salt storage shed (salt shed). … Board did not properly plan for or manage the Department building capital project. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46DiNapoli & James: Former Throop Supervisor Pleads Guilty to Stealing $11,000 From Town
… the town, and kept for himself cash paid to the town for scrap metal, fines and the sale of equipment, among other …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-james-former-throop-supervisor-pleads-guilty-stealing-11000-townCity of Lockport – Budget Review (B23-1-7)
… accumulated deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The Act requires … State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … for matters described below, the significant revenue and expenditure projections in the proposed budget appear …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7State Agencies Bulletin No. 2094.1
… Bulletin No. 2094 . Purpose The purpose of this bulletin is to notify agency payroll offices of a change in Direct Deposit access and visibility that is necessary to remain compliant with NACHA requirements. … for the Request Direct Deposit panel. If audit access is requested for a user, any conflicting roles will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20941-payserv-direct-deposit-access-changes-national-automated-clearingDiNapoli: Former Town of Marion Court Clerk Charged With Pocketing Court Fines and Fees
… DiNapoli, Wayne County District Attorney Michael Calarco, and the New York State Police announced the arrest of Eileen … for the alleged theft of $59,293 in court fines, fees and surcharges. “The defendant went to great lengths in her … of public funds. Now, because of my office’s investigation and our partnership with state and local law enforcement, she …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-town-marion-court-clerk-charged-pocketing-court-fines-and-feesState Agencies Bulletin No. 2094
… This bulletin is superseded by Payroll Bulletin No. 2094 .1 Purpose The purpose of this bulletin is to notify agency payroll offices of a change in Direct Deposit access and visibility that is necessary to remain compliant with NACHA requirements. … The purpose of this bulletin is to notify agency payroll offices of a change in Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2094-payserv-direct-deposit-access-changes-national-automated-clearing-houseState Comptroller DiNapoli Releases Municipal Audits
… more than $6,000 were not located. Seven assets totaling $18,600 were found at different locations than shown on the … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… State Police announced that Barbara Henry, the Village of Chatham’s former clerk-treasurer, has pleaded guilty to … premiums at the town’s expense. “Ms. Henry took advantage of her public position to have the taxpayers fully fund her insurance costs,” said DiNapoli. “This kind of corruption drives up costs and erodes the public trust. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageState Comptroller DiNapoli Releases Municipal Audits
… the corporation’s mission. Revolving loan fund activity was not adequately monitored to ensure loan recipients’ … used for their intended purposes. Clear, written guidance was not developed for loan project eligibility, how loan …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0XII.8.D Contract Assignments and Sureties – XII. Expenditures
… outlines the process Business Units should follow to pay contract assignees and sureties. Business Units are … outlines the process Business Units should follow to pay contract assignees and sureties …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8d-contract-assignments-and-suretiesCity of Lockport – Budget Review (B20-1-9)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water, sewer and refuse funds as of … on the results of our review, except for matters described in this letter, the significant revenue and expenditure projections in the proposed budget appear reasonable. Continually …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9City of Yonkers – Budget Review (B20-6-4)
… [read complete report - pdf] Purpose of Budget Review Determine whether the significant revenue … 2020-21 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … deficits in the City School District’s general fund as of June 30, 2014. Chapter 55 of the Laws of 2014 requires the …
https://www.osc.ny.gov/local-government/audits/city/2020/05/21/city-yonkers-budget-review-b20-6-4DiNapoli: Trouble Ahead for Local Governments and Schools
… aid and they need it now.” Federal aid is typically only a minor component of local government revenues in New York — …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsOther Bulletin No. 53
… Purpose The purpose of this bulletin is to provide agencies with the new … and after are affected. Background Article 7.4(a) of the collective bargaining agreement between the State of New York and CSEA and Chapter 165 of the Laws of 2017 … The purpose of this bulletin is to provide agencies with the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-53-calculating-base-salary-employees-state-universityPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (Follow-Up)
… Objective To assess the extent of implementation of the three recommendations included in our initial audit … Unauthorized Bank Account (Report 2024-S-12 ). About the Program The Mitchell-Lama Housing program (Program) was … To assess the extent of implementation of the three recommendations …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-new-0Middlesex Fire District – Procurement (2025M-135)
… back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire … made a payment of $157,992 toward the purchase of a tanker truck. Audit Summary District officials did not ensure the … to competitive bidding applied when procuring a new tanker truck. Additionally, officials did not follow the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Penn Entertainment and MGM Resorts Letters
I write as Trustee of the New York State Common Retirement Fund (Fund), one of the largest public pension funds in the United States, which holds and invests the assets of the New York State and Local Retirement System on behalf of its 1.2 million members, retirees, and beneficiaries.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/penn-entertainment-mgm-resorts-letters.pdf