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Compliance With Outcome Reporting Requirements
… the allocation of hundreds of millions of dollars in grants, loans, and other incentives to private companies, … vary, often with many of the requirements specified in the legislation that established the program. Key Findings … As a result, the level of transparency and accountability in these publicly funded initiatives is diminished and policy …
https://www.osc.ny.gov/state-agencies/audits/2017/05/17/compliance-outcome-reporting-requirementsState Agencies Bulletin No. 2025
… the Office of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility … to PEF employees. Pursuant to the side letter contained in the 2019-2023 Agreement between the State of New York and … dated 05/25/2022. Eligibility Criteria Full-time employees in BU05 in the Department of Transportation (Department ID …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2025-2020-and-2021-retroactive-special-assignment-duty-pay-calendar-yearsState Agencies Bulletin No. 2040
… Maintenance Allowance. Affected Employees Employees in the Fire Protection Specialist title series in the OFPC at the Division of Homeland Security and … The OFPC Uniform Allowance Side Letter contained in the 2019-2023 Agreement between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2040-2021-2022-uniform-maintenance-allowance-employees-fire-protectionRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… to ensure tax dollars are spent properly, efficiently and in the best interest of taxpayers, the Board should conduct a … claims were supported and for valid and legal purposes. In addition, the lack of a claims audit increased the risk … one Board member. 13 claims totaling $27,162 were paid in advance of audit and approval prior to the monthly Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107State Comptroller DiNapoli Releases Municipal Audits
… account that, at times, had more than $500,000 on deposit. In addition, the board allowed debit cards to be used, which resulted in a circumvention of the town’s disbursement controls. … with water and sewer village laws and codes which resulted in $29,300 in penalties not being assessed. The board did not …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 409
… the Payroll System upgrade. Affected Employees Teachers in Pay Basis Code 21P Overview Contract Pay is the process … agency. The contract dates of the academic year are stored in the Payroll System for each individual agency. All dates … System will divide the annual salary by the number of days in the contract and pay the employee accordingly. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersAction Needed on New York's Long-Delayed Adoption of Crucial Next Generation 911
… the required transition plans and has fallen short in providing counties with needed guidance on moving forward … its recently released 911 plan, monitor counties progress in implementing the NG911 system and improve its … during the COVID-19 pandemic, have left counties in limbo. The plan was finally released in April 2025, three …
https://www.osc.ny.gov/press/releases/2025/06/action-needed-new-yorks-long-delayed-adoption-crucial-next-generation-911City of Buffalo – Budget Review (B26-1-5)
… a projected budget deficit of approximately $103 million, in part, because City officials historically have adopted … included a real property tax increase of $46.1 million in the proposed 2026-27 budget to help address the projected … must ensure that sufficient resources are available in subsequent years to finance recurring expenditures. The …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5State Agencies Bulletin No. 2205
… will be delayed past the scheduled check date, resulting in undue hardship to the employee. Effective Dates: This … corrections through the Statewide Financial System (SFS). In addition, OSC has issued Operational Advisory 35 and … 14 days or upon receipt of the employee’s salary check. In the event the agency determines a payroll correction is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2205-updated-guidance-issuing-payroll-correctionsDiNapoli Releases November State Cash Report
… $23.3 million higher than the latest projections included in the mid-year update to the Financial Plan. The state also received $273 million in new monetary settlements in November. "The state’s tax revenues are down from last …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportOpinion 97-5
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … that a village board of trustees may cause a "street" in the village, or a part thereof, to be graded and paved or … assessed against adjoining land, the cost must be assessed in proportion, as nearly as may be, to the benefit which each …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Service Credit – Divorce and Your Benefits
… pension was established by the State Court of Appeals in Majauskas v. Majauskas. Service credit is a factor in both the numerator and the denominator: 50% x the years of … if purchased after the marriage ends. Additional Service In some cases, members may receive additional service credit …
https://www.osc.ny.gov/retirement/members/divorce/service-creditDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… Club (SWSC). McLain was charged with Grand Larceny in the Second Degree. “McLain allegedly took advantage of his … Club expenses, paid his personal credit card balances in-full and was paid twice for the same reimbursements. … club. McClain, of Lancaster, S.C., was arraigned in Warren County by Judge Michael Muller and is due back in …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubPublic Officers – Membership and Enrollment
… Public officers are eligible for membership in NYSLRS. This applies regardless of whether individuals are … voucher. Incumbents of the position generally must reside in the jurisdiction they are serving. Section 10 of the … official duties. Public officers are authorized to act in their capacity as an officer for their established term. …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersImproper Medicaid Payments to Eye Care Providers
… into the Medicaid program and meet certain requirements in order to participate. In addition, providers must revalidate their enrollment every … not meet federal and State requirements for participation in the Medicaid program. The Department of Health …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-medicaid-payments-eye-care-providersDual Employment
… by UCS require non-judicial employees to obtain in writing prior to engaging in any outside employment. Such employment may not interfere … were dually employed and obtained at least $40,000 in combined pay. Follow-up showed two of these staff had …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentSelected Financial Management Practices
… authorized under the Hudson River Park Act (Act) in 1998. The Act also created Hudson River Park (Park), which … of Battery Place to the northern boundary of 59th Street in Manhattan. The Trust has authority over the planning, … and New York City granted the Trust a possessory interest in the real property that composes the Park for a term not to …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System
… effectively, and available to continue critical processing in the event of a disaster or mishap that disables normal … of Information Technology Services (ITS) was established in November 2012 as part of a New York State IT … ITS is charged with ensuring proper controls are in place to protect the vast amount of personal data stored …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemSelected Travel Expenses
… and to implement a unified public transportation policy in the New York metropolitan area. One of the MTA’s … contains language regarding mileage when the employee is in official travel status. In addition, the LIRR has a personal vehicle policy for …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… effectively, and available to continue processing in the event of a disaster or mishap that disables normal … of Information Technology Services (ITS) was established in November 2012 as part of a New York State IT … ITS is charged with ensuring proper controls are in place to protect the vast amount of personal data stored …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systems