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State Comptroller DiNapoli Releases Municipal & School Audits
… were issued. Rochester Prep Charter School 3 – IT Asset Management (Monroe County) Although the school board contracted with a management company to facilitate the school’s procurement of IT assets … documented the results to help provide assurance that one professional service contract totaling approximately $382,000 …
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
… the message that its rules are made to be broken. While we applaud the changes that Transit has already made, as they … payments, oversees the legal pursuit of those who don’t pay and handles hearings when a summons is contested. TAB …
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
… would be inconvenient but not result in financial loss or damage to public credibility. Examples include … are essential for effective patch management (see Area #6 – Patch Management) and software licensing compliance. 10 … periodic physical inventories. 9 Education Law Sections 2-d(5)(e), (f); 8 NYCRR 121.2(c) 10 Software typically comes …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesMonitoring of Homeless Data
… homeless shelter costs as ranging from $2–2.2 billion for the calendar years within our audit scope. Twice a year, … System (HMIS) Data Standards, which establish guidelines for the type of information organizations must collect on … to assist in resource management and ensure equity in the application of resources for homeless individuals at the …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-dataState Agencies Bulletin No. 2021
… by Payroll Bulletin No. 2021.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … ID 53500) are affected. Background The Memorandum of Agreement (MOA) between the State of New York, the Office …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2021-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 287
… will report the value of personal use of a State provided vehicle for the period November 1, 2000 through October 31, … be used by employees who are allowed unrestricted use of a vehicle. It may not be used by employees who are prohibited from using a vehicle for personal use. The ALV of a car is determined as …
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)
… 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
… end of the second quarter of state fiscal year 2024-25. For the three-month period ending Sept. 30, 2024, Fund …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarterOpinion 95-18
… no similar provision for a one-time maintenance fee (see 29 Opns St Comp, 1973, p 167; 2 Opns St Comp, 1946, p 714). … power, however, is limited by the doctrine of preemption ( Albany Area Builders v Town of Guilderland , 74 NY2d 372, …
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)
… raising more real property taxes than necessary. Use the excess reserve funds identified in this report in a manner that benefits … funds for their established purpose and transferring excess reserve funds to unrestricted fund balance, where …
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)
… the former Clerk-Treasurer. Key Findings The Board failed to implement proper internal controls and the former … payments totaling $8,828. This matter has been referred to the Schoharie County District Attorney’s Office. Financial … we were unable to determine whether all water, sewer and refuse receipts were deposited. The former Clerk-Treasurer …
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)
… establish an appropriate funding level for the retirement contribution reserve. Key Recommendations Develop realistic …
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
… Purpose The purpose of this bulletin is to inform agencies of changes to PayServ … PS Query users are potentially affected. Background The Payroll Improvement Project will upgrade PayServ from … effective at PayServ 9.2 Go Live. Agency Actions Agency Payroll Officers should provide the information in this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92SUNY Bulletin No. SU-321.3
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-3213-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-321.2
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-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 … Payments to employees in M/C positions effective April 2025. Effective Dates: The April 2025 M/C LGS Payment will be … please include the Department ID and ‘M/C LGS Correction Sheet’ in the Subject line. OSC Actions – Automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2382-new-april-2025-managementconfidential-mc-longevity-service-payment-lgsOpinion 2000-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Development Corporation loan) REAL PROPERTY -- Sale (use of proceeds by county when property sold was funded with … Our opinion regarding the financial implications of a sale by a county of its ownership interest in a civic …
https://www.osc.ny.gov/legal-opinions/opinion-2000-10