Search
Town of Lockport – Asphalt Millings Inventory (2025M-55)
… (Superintendent) properly safeguard and account for asphalt millings (millings) inventory and sales? Audit Period … 2024 Understanding the Audit Area Millings are recycled asphalt pavement crushed into a smaller gravel-size rock. … average market price, as required by the Town’s surplus asphalt millings policy (Policy).As a result, 483 tons of …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-asphalt-millings-inventory-2025m-55Custodial Service Contract Procurement and Oversight
… service contracts it has in effect for the 2017–2020 and 2021–2028 fiscal years at the lowest available price, … quality of those services for the periods both prior to and after contract renewal (fiscal years 2018–2021). About … students at its more than 1,800 elementary, middle, and high schools located in over 1,300 buildings (some …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightState Police Bulletin No. SP-190
… Criteria Employees in Bargaining Unit 07 who have a Payroll Status of Active, Leave With Pay or Leave of Absence … calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin Board – Payroll Manual > Earnings Manual > Time Entry Payments > …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-190-new-state-police-15-year-seniority-paymentOpinion 88-16
… (2) no deduction can be made if a judgment debtor's weekly disposable earnings are less than thirty (30) times the … federal minimum wage; (3) a judgment debtor's weekly disposable earnings cannot be reduced below an amount which … exceed twenty-five percent (25%) of the judgment debtors disposable income, no further deductions can be made; (5) if …
https://www.osc.ny.gov/legal-opinions/opinion-88-16DiNapoli: Local Sales Tax Revenue Slows in 2016
… Local sales tax collections across New York state only grew 1.7 percent in the first six months of 2016, according to a report released today by State … Local sales tax collections across New York state only grew 17 percent in the first six months of 2016 according to a report …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-local-sales-tax-revenue-slows-2016Otisco Fire District – Financial Activities (2025M-42)
… and is responsible for receiving and disbursing District funds, maintaining accurate financial records and providing … accounting for District collections and depositing funds in a timely manner, and the Board and Treasurer did not … accounting records and reports increases the risk that funds could be lost or misappropriated without detection. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42Village of Ocean Beach – Clerk-Treasurer Compensation (2022M-79)
… – pdf] Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured compensation received by the … unauthorized compensatory (comp) time. $11,000 per year of costs to the Village for the Clerk-Treasurer’s personal … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured …
https://www.osc.ny.gov/local-government/audits/village/2022/10/14/village-ocean-beach-clerk-treasurer-compensation-2022m-79Unified Court System Bulletin No. UCS-210
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-210-2015-judicial-ratification-bonus-bargaining-unit-sdHuman Resource Practices
… Objective To determine if State University of New York (SUNY) Upstate … and consistently applied policies and procedures related to select human resource functions. This audit covered the … To determine if State University of New York SUNY Upstate …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesOpinion 88-54
… This opinion represents the views of the Office of the State Comptroller at the time it was … district may be extended prior to December 31, and, if so, what time table must be followed for the extension of the … Whether the consolidated district may be extended prior to December …
https://www.osc.ny.gov/legal-opinions/opinion-88-54CUNY Bulletin No. CU-595
… between CUNY and the PSC for the Term of 10/20/2010 – 11/30/2017 and the CLIP Start Title Agreement Summary dated … Lead Instructor Differential: CLD (CUNY-Lead Differential) ACL (Adj-CUNY-Lead Differential) RDL (Retro-CUNY-Lead …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-595-cuny-start-lead-instructor-differentialJoin Our Team as a Local Government Auditor
… State. Among other duties, LGSA auditors: Perform on-site audits of local governments, schools and fire districts to …
https://www.osc.ny.gov/jobs/lgsaDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… does not regularly examine the foundations' books, and my auditors found instances of questionable expenses," …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightSUNY Bulletin No. SU-160
… or clinic and are assigned to specific areas are eligible for Standby/On-Call Pay and Recall Pay. The areas of … Professions: Standby On-Call Pay Standby/On-Call is additional compensation for an employee who is required to be available for immediate recall, and who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-160-standbyon-call-pay-and-recall-pay-suny-uupParsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… including costs, that Parsons reports to SED on its annual CFR. To be eligible for reimbursement, reported costs … we identified. To Parsons: Ensure that costs reported on annual CFRs fully comply with SED’s requirements, and …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualEffectiveness of Cost Containment Initiatives
… roads and State highways over and under the Thruway, as well as for operation of the State’s 524-mile Canal System. … and are nearing the last stages of their projected useful lives. In 2014, the Authority expended about $1.1 billion …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/effectiveness-cost-containment-initiativesDiNapoli Appoints Government Relations Staff
… Operations. She is a graduate of SUNY Binghamton and lives in Brooklyn. Her salary is $150,000. Baal-Owens began … to low income entrepreneurs in rural Costa Rica. She lives in Albany. For the past 10 years, Mack worked for … Center, Irondequoit Kiwanis Club and WomenElect Board. He lives in Rochester. …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-appoints-government-relations-staffSUNY Bulletin No. SU-293
… taxable gross and will be reported on the employee’s Form W-2. Payroll Register and Employee’s Paycheck/Advice The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-293-suny-downstate-location-stipend-gsnu-employees-representedComptroller DiNapoli Releases State Audits
… Compliance with the Reimbursable Cost Manual (2015-S-10) For the fiscal year ended June 30, 2013, auditors identified … to the state that did not comply with SED’s requirements for reimbursement. These costs included $13,570 in other than …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-state-auditsDiNapoli Releases April State Cash Report
… percent from the same period last year, largely driven by a decline in personal income tax (PIT) collections, … according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. "The fiscal year is … Budget Financial Plan, which is expected to be released by the Executive shortly, should provide information about …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-releases-april-state-cash-report