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City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)

… whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits were authorized and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent with Council … still has not established specific leave benefits of NC employees. As a result, we found: Seven NC employees …

https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161

Wyandanch Union Free School District – Budget Review (B23-7-1)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 … by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the accumulated deficit …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1

Town of Riverhead – Allocation of Administrative Costs (2012M-247)

… was to evaluate the Town’s methodology for allocating administrative costs for the period January 1, 2011, to … of the Supervisor and Town Clerk and included certain administrative charges – such as payroll, Justice Court, and … Town of Riverhead Allocation of Administrative Costs 2012M247 …

https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247

Village of Allegany – Vehicle Fuel (2012M-308)

… audit was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 through … Village officials did not seek competition when purchasing vehicle fuel as required by GML and the Village’s procurement … Village of Allegany Vehicle Fuel 2012M308 …

https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308

SUNY Bulletin No. SU-340

… Minimum due to Advanced Qualifications (Deptid 28118 only) for the title and grade. Action/Reason code of Pay Rate … Minimum due to Advanced Qualifications (Deptid 28118 only) for the title and grade. Reason code CSL (Cor Sal) for … Minimum due to Advanced Qualifications (Deptid 28118 only) for the title and grade. Action/Reason code of Pay Rate …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-340-reallocation-suny-teaching-and-research-center-nurse

DiNapoli: North Shore Leads Staten Island's Growth

… their unique flavors and entrepreneurial spirit. They not only contribute jobs and revenue but also weave a tapestry of …

https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growth

State Agencies Bulletin No. 1452

… positions paid using an hourly rate. In accordance with the following bulletins the minimum hourly wage is being … Lag 12/31/2015 02/04/2016 Eligibility Criteria Employees with a Pay Basis Code of HRY on or after the appropriate … Note: If an employee’s job location changes to a location with a different minimum wage in effect, the agency must …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1452-december-2015-minimum-wage-increase-hourly-employees

Opinion 92-13

… be expected to be found in the statute. Applying this test, the Court upheld an amendment to the New York City … of legislative seats. The Appellate Division applied as a test for determining whether the local law violated the … that the title to the local law is adequate to meet this test. Finally, we note that, if the town chooses to act by …

https://www.osc.ny.gov/legal-opinions/opinion-92-13

Morristown Fire District – Board Oversight (2025M-101)

… Fire Commissioners (Board) provide adequate oversight of District financial operations and properly audit claims? … Summary The Board did not provide adequate oversight of District financial operations, and it did not always conduct … filed required AFRs. This diminishes the transparency of District financial operations and leaves the District without …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101

National Investors Call for Workplace Disability Inclusion

… Tobias Read, today called on companies they invest in to create inclusive workplaces that can benefit from … who remain underrepresented in the workforce. Signatories to the joint statement included New York City Comptroller … inclusion provides businesses with a great opportunity to improve their bottom lines, while boosting diversity and …

https://www.osc.ny.gov/press/releases/2019/05/national-investors-call-workplace-disability-inclusion

NYS Comptroller DiNapoli Continues to Hold Corporate America Accountable for Poor Climate Policies

… several companies to set targets for lower greenhouse gas (GHG) emissions, use more renewable energy, increase … pressure on the company to take action. Three oil and gas companies — Concho Resources, Inc. (CXO), Range Resources …

https://www.osc.ny.gov/press/releases/2019/09/nys-comptroller-dinapoli-continues-hold-corporate-america-accountable-poor-climate-policies

Center Moriches Fire District – Fiscal Transparency (2025M-113)

… known as the AFR. The board of fire commissioners is responsible for overseeing the general management and …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113

Selected Aspects of Subway Station Safety

… sample of 10 Priority ‘A’ defects, records showed that only three (of the 10) were addressed or made safe within 24 …

https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safety

DiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny

… Police Acting Superintendent Kevin P. Bruen announced the arrests of former state police mechanics Jeffrey Rapasadi and David Relyea in the theft of nearly $30,000 in auto parts and supplies from the state. The thefts allegedly took place between April 2015 …

https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larceny

Controls Over Revocable Consents

… consents are granted for a term of ten years. At the end of that period, they may be renewed. DOT charges an …

https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consents

Comptroller DiNapoli Releases Municipal Audits

… functions to review bank reconciliations. City of Utica – Parking Violation Enforcement and Collection (Oneida County) … established sufficient policies for pursuing collection of parking violations after a violation is more than 10 days … to 85 percent, it could collect an additional $78,000 in parking violation revenue annually. …

https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0

About Benefit Reductions

… Benefit Reduction for Early Retirement Members in regular retirement plans can … or choose to retire as early as age 55 with a reduction for early retirement.* *Tier 1 members can retire at age 55 without a benefit reduction. Retirement System and Tier Retirement Age for Full Benefit ERS Tiers 2, 3, 4 …

https://www.osc.ny.gov/retirement/members/about-benefit-reductions

Comptroller DiNapoli Releases State Audits

… whom were not SPS employees. Department of Motor Vehicles (DMV): Motor Vehicle Financial Security and Safety … for the Two Fiscal Years Ended March 31 (2014-S-42) DMV administers the Motor Vehicle Financial Security Act and … $20.3 million and $18.9 million, respectively, and that DMV is reporting its assessable expenses accurately. However, …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-audits