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State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Rochester Prep Charter School 3 – IT Asset Management (Monroe County) Although the school board contracted with a management company to … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsLetter for refund policies for ticket sales
Letter to Reporters for refund policies for ticket sales
https://www.osc.ny.gov/files/unclaimed-funds/reporters/2022/pdf/ticket-sales.pdfDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… is inaccurate for the necessary follow-up. In a sample of 150 uncollected fines, DiNapoli’s auditors found TAB’s … it could to follow up and collect. For example, 62 of the 150 unpaid summonses reviewed had driver’s licenses or New …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… Local governments and schools should maintain detailed, up-to-date inventory records for all computer hardware, software and data. The information maintained for each piece of … a description of the item including the make, model and serial number; the name of the employee or other user to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesMonitoring of Homeless Data
… largest population of people experiencing homelessness in the United States, with 103,200 homeless individuals. … Further, New York State had the largest absolute increase in homelessness between 2022 and 2023 (29,022 additional … administers an array of programs to address homelessness in the State, including homelessness prevention, the …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataState Agencies Bulletin No. 2021
… establishing a temporary overtime rate for employees in certain titles represented by PEF or CSEA working at … (Department ID 53500). Affected Employees Employees in certain Operational Services Unit (BU03), Institutional … 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall apply to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2021-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 287
… Determining the Value The following rules are in effect for the reporting period: Annual Lease Value Method … employee of the employer for personal use. Find the ALV in the table found on page 5 of this bulletin for the appropriate fair market value of the car as determined in step (a) above. Fixed Rate Per Mile - This method may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/287-reporting-taxable-value-personal-use-employer-provided-vehicles-2001Altmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… and most reserve funds are not being used, and the repair, retirement, insurance and tax certiorari reserves are … Adopt annual budgets that contain realistic estimates for appropriations. Analyze reserve fund balances and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… at the end of the second quarter of state fiscal year 2024-25. For the three-month period ending Sept. 30, 2024, Fund investments returned an estimated 4.15%. “While … Fund's estimated value was $267.7 billion as of March 31, 2024 , the end of the state’s fiscal year. As of Sept. 30, …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterOpinion 95-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Fees … of the local government, except to the extent that the State Legislature has restricted the adoption of such local …
https://www.osc.ny.gov/legal-opinions/opinion-95-18Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… the District’s fund balance and examine the procedures for hiring administrators for the period July 1, 2014 through … level for each reserve. Adhere to District policy when hiring a Superintendent by choosing the most qualified … Brentwood Union Free School District Fund Balance and Hiring Practices 2016M251 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesValhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … established purpose and transferring excess reserve funds to unrestricted fund balance, where allowed by law, or to other, necessary reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Village of Cobleskill - Misappropriated Funds and Board Oversight (2018M-47)
… did not calculate health insurance benefits in accordance with the employee handbook. The former Mayor …
https://www.osc.ny.gov/local-government/audits/village/2020/01/03/village-cobleskill-misappropriated-funds-and-board-oversight-2018m-47Oakfield-Alabama Central School District – Budgeting (2016M-172)
… audit was to evaluate the District’s budgeting practices for the period July 1, 2011 through April 4, 2016. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $18.5 … did not establish an appropriate funding level for the retirement contribution reserve. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Payroll Improvement Project Bulletin No. PIP-005
… Navigation Crosswalk provides a side by side list of 9.1 vs. 9.2 navigations. Pay Serv 9.2 navigation for common pages …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92SUNY Bulletin No. SU-321.3
… 1 004252 3744280 T H Med Radiogrphr 2 004253 3744281 TH Med Radiogrphr 3 004254 3744282 TH CTS Anesthesia Associate 004209 3744201 TH CTS Anesthesia Specialist 004210 3744202 TH CTS EEG …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3213-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-321.2
… 1 004252 3744280 T H Med Radiogrphr 2 004253 3744281 TH Med Radiogrphr 3 004254 3744282 TH CTS Anesthesia Associate 004209 3744201 TH CTS Anesthesia Specialist 004210 3744202 TH CTS EEG …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3212-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-321.1
The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for employees in certain titles represented by UUP working at a SUNY University Hospital
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3211-pilot-program-establishing-temporary-overtime-ratesState Agencies Bulletin No. 2382
… inform agencies of OSC’s automatic processing of the April 2025 M/C LGS Payment and provide instructions for payments … 04/2/2003-04/01/2008 $3,000 22 years 04/01/2003 and prior $4,500 * Qualifying service, as used in determining … Reporting Retroactive Adjustments Time Entry earnings codes that are submitted with an amount will not be adjusted …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2382-new-april-2025-managementconfidential-mc-longevity-service-payment-lgsOpinion 2000-10
… loan) GENERAL MUNICIPAL LAW §6-l: When a county civic center is financed both by the issuance of county … UDC providing that, in the event of the sale of the civic center, the unpaid portion of the loan will be repaid from … of a sale by a county of its ownership interest in a civic center. Your letter indicates that the civic center was …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10