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II.3.D Evaluation – II. New York State Financial Accounting
Throughout the fiscal year the State Comptroller and DOB monitor the flow of revenue and the pattern of expenditures against financial plan projections
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationTown of Sodus – Financial Management and Professional Services (2013M-99)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and procurement of … inaccurate revenue and expenditure estimates, which led to the accumulation of significant surplus funds. The Board did not have a long-term plan for identifying fiscal trends, which …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99DiNapoli: State Needs to Supercharge Efforts to Meet Renewable Electricity Goals
… careful attention and management to address challenges, meet ambitious deadlines and avoid future pitfalls.” …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-needs-supercharge-efforts-meet-renewable-electricity-goalsState Comptroller DiNapoli Releases Audits
… of Palladia Inc. (2020-S-5) In 2014, OASAS entered into a five-year $45.6 million contract with Palladia, under which … and addiction treatment services. Auditors found OASAS is not effectively monitoring the expenses reported by … similar child welfare services, such as foster care. In a follow-up, auditors determined OCFS officials have made …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsUnified Court System Bulletin No. UCS-258
… not processed automatically. Affected Employees Employees in the following Bargaining Units: F8, G9, SA, SD, SG, SK, … to receive the 2018 Longevity Bonus. Annual employees in Bargaining Units 86, 88, CT who are in salary grade 560 who meet the eligibility criteria on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-258-april-2018-state-new-york-unified-court-system-ucs-longevityState Agencies Bulletin No. 1987.3
… establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA working at OMH. Affected Employees Employees in certain Security Services Unit (BU21) titles who work at … on 12/31/2022, the overtime rate shall revert to the rate in place prior to implementation of the pilot program unless …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19873-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1987.1
… establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA working at OMH. Affected Employees Employees in certain Security Services Unit (BU21) titles who work at … on 08/31/2022, the overtime rate shall revert to the rate in place prior to implementation of the pilot program unless …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19871-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1987.2
… establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA working at OMH. Affected Employees Employees in certain Security Services Unit (BU21) titles who work at … on 11/30/2022, the overtime rate shall revert to the rate in place prior to implementation of the pilot program unless …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19872-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2329.1
… BU 05 (PEF) Rent Regulations Services Unit BU 67 (DC 37) Background: The following Chapter Laws provide for a … Service Employees Association (CSEA), District Council 37 (DC 37) and State University Construction Fund (CSEA). Chapter … between the State of New York and the District Council 37 (DC 37) The State University Construction Fund’s Board …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23291-april-2025-civil-service-employees-association-csea-public-employeesDiNapoli Announces $2B Strategic Partnership With Goldman Sachs Asset Management For Global Equity Investments
… P. DiNapoli today announced that the New York State Common Retirement Fund (CRF or the Fund) has created a $2 billion … innovative partnership gives the New York State Common Retirement Fund full access to world class global equity … capabilities.” About the New York State Common Retirement Fund The $180.7 billion New York State Common …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-announces-2b-strategic-partnership-goldman-sachs-asset-management-global-equity-investmentsDiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… State Comptroller Thomas P. DiNapoli is urging New Yorkers to spend and register the gift cards they receive during the … retailers are required by law to turn unused gift card balances over to the State Comptroller’s Office of … free to claim.” Registering a gift card helps retailers connect unused balances to a person’s name, making it easier …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsTown of Shawangunk - Sewer District Charges (2018M-122)
… (DOCCS) for sewer services. Key Findings The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer district … $2.1 million more than the total expenditures. Charges to DOCCS alone exceeded expenditures by $1.4 million. The …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Unified Court System Bulletin No. UCS-288
… Purpose The purpose of this bulletin is to provide agencies with instructions for manual payment of … detailed in the Labor Relations Memorandum are extended to Management/ Confidential and Unrepresented employees (BU … eligibility is being determined; and Has been authorized to carry a firearm on duty between January 1 of the year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-288-april-2020-unified-court-system-ucs-security-and-lawSullivan County – Fiscal Stress (2013M-81)
… from January 1, 2011, through August 8, 2012. Background Sullivan County has a population of 77,547, is located in the … Sullivan County Fiscal Stress 2013M81 …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Town of New Castle - Recreation Department Cash Receipts (2020M-19)
… Determine whether payments received by the Recreation Department were properly receipted, deposited and reported to … policy to provide guidance for payments received at the Department. The Department did not receipt and remit money in a timely … Determine whether payments received by the Recreation Department were properly receipted deposited and reported to …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-new-castle-recreation-department-cash-receipts-2020m-19Opinion 2006-4
… of credit issued as security by a qualifying federal home loan bank) GENERAL MUNICIPAL LAW §§10(3), 11(2): The … the amount insured under provisions of the Federal Deposit Insurance Act 1 must be secured in accordance with General … herein. Senator Farley stated, inter alia, that: The third change we made [to General Municipal Law § (10)(3)(c)] was …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4DiNapoli: Consumers Should Read Fine Print On Gift Cards This Holiday Season
… Comptroller Thomas P. DiNapoli today urged New Yorkers to read the fine print on gift cards this holiday season for … details about fees and expiration dates. While some gift card sellers have done away with inactivity fees, consumers … should still ask whether fees apply when purchasing a gift card. As a rule of thumb, DiNapoli said New Yorkers should …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-consumers-should-read-fine-print-gift-cards-holiday-seasonDiNapoli: Read Fine Print on Gift Cards this Holiday Season
… details about fees and expiration dates. While some gift card sellers have done away with inactivity fees, consumers … should still ask whether fees apply when purchasing a gift card. DiNapoli said New Yorkers should use their gift cards … cards can help you avoid fees." Under the Federal Credit Card Act of 2009, many types of retail cards sold after …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-read-fine-print-gift-cards-holiday-seasonNorwich City School District - Fund Balance Management (2018M-198)
Determine whether District officials adequately managed fund balance in the general fund.
https://www.osc.ny.gov/files/local-government/audits/pdf/norwich-198.pdfNursing Home Surveillance (Follow-Up)
… acts as an agent for the federal government’s Centers for Medicare and Medicaid Services (CMS) in monitoring quality of …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-follow