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Hammond Fire District – Board Oversight (2024M-151)
… completed required training. Key Findings The Board did not adequately monitor financial activities. Specifically, the Board did not: Ensure that it received sufficient monthly financial … although the Board adopted a code of ethics, it did not adopt the required procurement or investment policies, …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/21/hammond-fire-district-board-oversight-2024m-151Town of West Seneca – Audit Follow-Up (2019M-195-F)
… The audit determined that the Town Board (Board) did not properly plan and manage the capital project and was not fully transparent on the anticipated project costs. As a … bids were received. In addition, Town officials did not ensure an itemized project budget outlining revenues and …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fTown of Lodi – Town Hall Capital Project (2024M-130)
… report – pdf] Audit Objective Determine whether the Town of Lodi (Town) Board (Board) adequately managed the Town Hall … develop or formally establish a total estimated Project cost, or provide an itemized Project budget or detailed …
https://www.osc.ny.gov/local-government/audits/town/2025/07/11/town-lodi-town-hall-capital-project-2024m-130Hyde Park Fire and Water District – Procurement (2025M-31)
… and transparent manner. Key Findings The Board did not always procure capital assets, goods and services in a … and transparent manner. Specifically, the Board did not: Seek competition when entering into a contract to … purchasing six goods and services totaling $41,316 and did not request proposals for one professional service contract …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/hyde-park-fire-and-water-district-procurement-2025m-31Other Bulletin No. 33
… Fund of OSC’s automatic processing of the April 2016 Retroactive SCF M/C Salary Increase and provide instructions for payments not … will be available for agency review after the automatic increases have been processed. All reports will be sorted by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-33-april-2016-state-university-construction-fund-scfOther Bulletin No. 37
… automatic processing of the April 2017 SCF M/C 2% Parity Salary Increase and provide instructions for payments not … salary does not reflect the effect of the general salary increases paid to employees represented by one of the State’s … effective after 04/06/2017 (Administration). Automatic Retroactive Processing OSC will automatically calculate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-37-april-2017-state-university-construction-fund-scfOther Bulletin No. 36
… 2% Salary Increase and provide instructions for payments not processed automatically Affected Employees Employees … Plan approved by the Division of the Budget (DOB) will not automatically receive the April 2017 SCF M/C 2% Salary … OSC will provide the DOB with a list of employees who will not automatically receive this payment based on the criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-36-april-2017-state-university-construction-fund-scfOpinion 91-48
… record of the governing board's proceedings. A "contract", for purposes of article 18, is defined in General Municipal … express or implied". It is not clear whether applications for and granting of building permits, licenses, zoning … one lower court, however, has held that an application for a building permit and subsequent issuance thereof …
https://www.osc.ny.gov/legal-opinions/opinion-91-48Opinion 90-39
… Tax Law, article 4, pertaining to exemptions; see also NY Const., art XVI, §1, prohibiting alteration or repeal of … delegated to the municipal corporation by the Legislature (NY Const., art XVI, §1; Sonmax v City of New York , 43 NY2d … §66) and does not have its own home rule authority (see NY Const, art IX). Therefore, the authorization for towns to …
https://www.osc.ny.gov/legal-opinions/opinion-90-39State Agencies Bulletin No. 1845
… the New York Employee’s Withholding Allowance Certificate for New York State and Local taxation of employees. Payroll … queries. Subsequently, OSC will provide tools to agencies for identifying employees requiring corrections in order to … Insert a row on the Federal Tax Data page ( Payroll for North America\Employee Pay Data USA\ Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1845-correction-employee-addresses-and-local-tax-dataOpinion 88-44
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … when the board member becomes employed by the firm. This is in reply to your letter asking whether a town board member … entered into in which there is a prohibited interest is null, void and unenforceable (General Municipal Law, §804) …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Financial Oversight of the Advantage After School Program
… 17,000 children and youth across the State. State funding for the Program was $19.3 million and $22.3 million in State … State funds are not being used in an efficient manner and increases the risk of fraud, waste, and abuse. With limited … was recently convicted of submitting false claims for salary reimbursements under the Program, it is now imperative …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programDiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… needs to be done. My office is working with SED to account for every dollar and make certain that children are getting … 19 additional cases to law enforcement. Hebrew Academy for Special Children Inc.: Compliance with the Reimbursable … (2018-S-68) Hebrew Academy is a New York City-based not-for-profit organization providing programs to children with …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsCUNY Bulletin No. CU-714
… July 2021 Increments and provide instructions for payments not processed automatically. Affected Employees Employees in … which identifies the reason the employee’s record will not be updated: Position and Job Do Not Match If the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-714-july-2021-city-university-new-york-cuny-incrementsOpinion 88-8
… Maintenance Contracts (fire commissioner who is president and stockholder of company servicing district vehicles) -- … A fire district commissioner who is also the president and chief stockholder of an automotive dealership would have … on matters relating to the contracts between the district and his company would not be curative. You ask if a fire …
https://www.osc.ny.gov/legal-opinions/opinion-88-8Comptroller DiNapoli Releases State Audits
… inspections; all mandated inspections had been completed for 2013. However, the staffing shortfalls have required it … Department of Health: Unnecessary Medicaid Payments for Children at Voluntary Agencies (Follow-Up) (2014-F-5) An … Overpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (2013-S-57) Medicaid made …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 2167
… Plan checkbox in Box 13 of Form W-2 must be checked for most employees and left unchecked for others. Affected Employees: Employees receiving a 2023 … Background: Internal Revenue Service (IRS) Instructions for Form W-2 require that the Retirement Plan checkbox in Box …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2167-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2023DiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… New York City lacks needed guidelines and policies for agencies’ use of artificial intelligence (AI), leaving it … Executive Order 3 in January 2022, with responsibility for the oversight and governance of AI, which in the previous … the AMPO, many of the previous administration’s goals for creating guidelines for the fair and responsible use of …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsState Agencies Bulletin No. 2084
… covered by the plan even if the individual elects not to join or does not contribute to the plan. IRS Regulations require the … Plan Check Box Certain employees and positions are not covered by a retirement plan and should not have the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2084-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2022State Comptroller DiNapoli Releases Audits
… of Social Services – Controls Over Capital Improvements at City-Owned Homeless Shelters (2022-F-28) Within the New … in capital investment for shelter improvement projects. At the time of the initial audit, DHS’ capital budget totaled … not implemented. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-audits