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State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … – Fuel Inventory (Nassau County) District officials have no assurance that fuel purchased is properly accounted … documentation for cash receipts and district officials do not have assurance that student treasurers are accounting …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-auditsXII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… Units how to process vouchers for payments pursuant to Awards and Non-Judicial Settlement Agreements. Note: These … An “ Award ” is a final decision directing payment by the State made by either (1) an administrative agency authorized … OSC Payroll Bulletin No.1217, available on the OSC website at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsXII.6.G Paying Debt Service – XII. Expenditures
… AND POLICIES This section informs Business Units how to process vouchers for Debt Service payments. The Office of … Vendor Management Unit (VMU) has created a Vendor ID to associate with every New York State Debt Service … Vendor ID, X will equal the debt service number assigned to each agreement from the Office of the State Comptroller’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceState Agencies Bulletin No. 1781
… and is not included in the calculation of overtime. Tax Information The 2019 CSEA OSU Work-Related Clothing … and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method, based on the employee’s current Tax Marital Status and Withholding Allowances on the Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1781-2019-work-related-clothing-allowance-osu-employees-represented-civilHeat and Hot Water Complaints
… contacted by HPD states that service has been restored or if HPD conducted or attempted to conduct an inspection. When an inspection … System (HPDInfo) links and treats them all as a single complaint. As a result of this practice, HPD …
https://www.osc.ny.gov/state-agencies/audits/2020/09/24/heat-and-hot-water-complaintsCity of Troy – Budget Review (B5-14-23)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … increases in revenues for the sewer fund’s 2015 budget do not appear reasonable. The water fund’s cash balance has …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23DiNapoli: State Pension Fund Calls on Corporations to Address Environmental and Climate Risks
… Eastman Chemical, Eversource Energy, Carnival Corp. and Vulcan Materials. The companies were selected based on their … gas, announced its net-zero by 2050 emissions target. Vulcan Materials, a construction material manufacturer, has …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-pension-fund-calls-corporations-address-environmental-and-climate-risksTown of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s management of the Park for the period … Legislature, entered into an agreement with the State to operate and maintain the Joseph Davis State Park. The … that all fuel supplies are properly accounted for and do not allow employees to dispense fuel into their personal …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Audits of Local Governments: The Audit Process
… in: Understanding the Audit Process Brochure [pdf] . Audit Selection: A risk assessment process precedes most Office of …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processOpinion 88-73
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … opinion. IMPROVEMENT DISTRICTS -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund … or equipment so long as the repairs are of a type which do not recur annually or at shorter intervals (General …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Brighter Choice Charter Middle School for Boys – Financial Operations (2013M-348)
… Brighter Choice Charter Middle School for Boys is located in the City of Albany, and is governed by a Board of … into a three-year compact agreement with the Foundation in June 2011. All Board members voted in favor of the compact agreement, except for the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/brighter-choice-charter-middle-school-boys-financial-operations-2013m-348Determining the Ex-spouse's Share – Divorce and Your Benefits
… distribution formula for a public pension was established by the State Court of Appeals in Majauskas v. Majauskas . … during the marriage (numerator) by total service credit at retirement (denominator). Then, that percentage is multiplied … as of the date specified, using pension factors and age reductions that will be applied to the member’s benefit …
https://www.osc.ny.gov/retirement/members/divorce/determining-ex-spouses-shareArea #7 – Access Controls – Information Technology Governance
… employees’ accounts should be disabled on the day they leave local government or school employment and transferred …
https://www.osc.ny.gov/local-government/publications/it-governance/area-7-access-controlsState Agencies Bulletin No. 286
… This bulletin updates Payroll Bulletin 201 in relation to the processing and taxation of educational assistance … is required on educational assistance benefits provided to State employees for undergraduate courses, up to a $5,250 … governing educational assistance benefits and describes how the educational assistance amounts will be displayed on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/286-educational-assistance-benefitsDiNapoli Op-Ed: We Should Be Teaching Financial Literacy in NY's High Schools
… Betty A. Rosa. The full op-ed is below: We should be teaching financial literacy in NY's high schools Financial literacy should be taught in … personal finance in our schools now. Op-Ed We should be teaching financial literacy in NY's high schools … Newsday on …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-op-ed-we-should-be-teaching-financial-literacy-nys-high-schoolsComptroller DiNapoli Releases Municipal Audits
… its oversight responsibilities by performing a sufficient audit of the supervisor’s books and records. City of Glen … Because district officials failed to publish and post a legal notice on the project prior to approval, the … – Cash Disbursements (Albany County) The board did not audit each claim prior to payment. Instead, the treasurer …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Background Checks at Municipal Youth Programs (2012-MS-5)
… against the Division of Criminal Justice Services’ Sex Offender Registry and other resources. Two municipalities … in these municipalities did not identify any persons with sex offender or significant criminal histories. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … of the board. As a result, all available board members do not audit and approve individual claims to ensure they are … Lancaster – Information Technology (Erie County) Officials have not designed or implemented procedures to monitor …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… jurisdictions received $10,607 more than they should have while five others did not receive $24,239 that they … remit or report collections. As a result, officials do not have assurance that all collections are accounted for, … not prepare accurate monthly reports and remit collections to the supervisor and other agencies or prepare monthly bank …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Finds Opportunities for Improved NYPD Hate Crimes Reporting
… Department (NYPD) records were unable to confirm that all hate crimes in the city are properly recorded and … celebrates diversity. A hate crime is an offense against all we stand for as a city – and the NYPD will do everything … multiple biases on its hate crime incident report: both anti-male homosexual and anti-Arab. Because its system allows …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-finds-opportunities-improved-nypd-hate-crimes-reporting