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State Agencies Bulletin No. 2232
… agencies of OSC’s automatic processing of the PEF 2024 Dental Stipend and to provide agency instructions for … a $400 lump sum payment to offset out-of-pocket dental expenses for eligible employees. The payment is … payable each fiscal year until the State enters into a new dental services contract for eligible NYSHIP enrollees. These …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2232-public-employees-federation-pef-2024-dental-stipendState Agencies Bulletin No. 2246
… OSC’s automatic processing of the NYSCOPBA Non-Pensionable Lump Sum Payment and to provide processing instructions for … units listed above may be eligible for a one-time lump sum payment. The one-time lump sum payment is not … OSCs automatic processing of the NYSCOPBA NonPensionable Lump Sum Payment and to provide processing instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2246-new-york-state-correctional-officers-and-police-benevolent-associationState Comptroller DiNapoli Releases Municipal Audits
… clerk's financial activities and did not provide for an annual audit of her records. Town of Guilderland – Golf … account for 17 cases containing 431 rolls of bags with an approximate sales value of $6,100. Wading River Fire District … were approved. For access to state and local government spending and 50,000 state contracts, visit OpenBookNY . The …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsXII.4.B.1 Supporting Information – XII. Expenditures
… review of expense reports can ensure employees are only reimbursed for expenses to which they are entitled. When … sufficient support for charges on invoices and include only allowable costs on invoices. Agencies should communicate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b1-supporting-informationComptroller DiNapoli & A.G. Schneiderman Announce Felony Charges Against Mount Vernon Mayor Richard Thomas
… personal expenditures. As alleged in the complaint, not only did Thomas falsely report money he took as …
https://www.osc.ny.gov/press/releases/2018/03/comptroller-dinapoli-ag-schneiderman-announce-felony-charges-against-mount-vernon-mayor-richardOpinion 90-43
… to determine their fair meaning (McKinney's Cons Laws of NY, Book 1, Statutes, §97, p 211). Doing so in this case, we … Antonopoulou v Beame , 32 NY2d 126, 343 NYS2d 346; City of Rochester v Chiarella , 98 AD2d 8, 470 NYS2d 181, affd 63 …
https://www.osc.ny.gov/legal-opinions/opinion-90-43DiNapoli Op Ed in Times Union
… York strengthened its AI governance framework with a new law requiring state agencies to disclose the AI tools they … Services to keep a public inventory of AI systems. The law also includes protections for employees. The state has … ethically and transparently. Times Union Op Ed Commentary: New York Needs Better Oversight of Government AI …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionOpinion 99-11
… the Local Finance Law contains provisions relative to the cancellation and destruction of obligations. That section … for the State Comptroller to designate the manner of cancellation or destruction of paid obligations. It states as … regulations, set forth in 2 NYCRR, Part 55, for the cancellation and destruction of municipal obligations. In …
https://www.osc.ny.gov/legal-opinions/opinion-99-11Young Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
Young Womens College Prep Charter School of Rochester Information Technology 2016M24
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologySouth Seneca Central School District – Online Banking (2021M-164)
… complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board of Education (Board) and … Determine whether the South Seneca Central School Districts District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… taxes for fire protection. Key Findings The Supervisor does not maintain timely or accurate accounting records for … the cash attributable to each individual fund. The Board does not receive all the financial information it needs to …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8State Agencies Bulletin No. 2102
… contained in the 2019-2023 Agreements between the State of New York and the Public Employees Federation (PEF), a lump sum … be submitted as a stop payment request with a reason of Exchange in PayServ. The required AC 1476 , Next of Kin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2102-april-2020-and-april-2021-pef-longevity-payments-long-term-seasonalAudit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… ESDC only provided details about Start-Up NY, a tax free incentive program for businesses affiliated with college … including a 17 percent increase in attendance at the Baseball Hall of Fame in 2014. Auditors noted that the …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractOversight of the Early Intervention Program
… Objective To determine whether the New York State Department of Health (Department) is effectively … and timely access to services for children across the State. The audit covered the period from July 2018 through … both the Program and contracts with the 57 counties in the State and New York City (referred to as “municipalities”) …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programOpinion 88-40
… for changing the fiscal year of the village from March 1st to June 1st. General Municipal Law, §119-o(1) authorizes … Subdivision 2 of section 119-o of Article 5-G sets forth a number of provisions which participating municipalities may … contributions for retirement, social security, health insurance, workers' compensation and other similar benefits …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Opinion 92-30
… against county officials serving on boards of not-for-profit agencies) -- Exceptions (contracts with … any local law, charter, ordinance, resolution, rule or regulation of any municipality to the extent that such local law, charter, ordinance, resolution, rule or regulation is inconsistent with the provisions thereof. No …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 95-7
… Article 5-G of the General Municipal Law (§§119-m - 119-oo) authorizes municipal corporations and districts to enter …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Comptroller DiNapoli Releases Municipal Audits
… of Boonville , Town of Caton , Delaware County , Town of Indian Lake and Tompkins County . “In today’s fiscal climate, … without any written contracts with the vendors. Town of Indian Lake – Reserves and Justice Court Operations (Hamilton … Town of Boonville Town of Caton Delaware County Town of Indian Lake and Tompkins County …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… (Transit) capital projects found errors throughout the project pipeline that contributed to delays and higher costs, according to an audit released … and additional costs. For example, during an accessibility project to install elevators and make a platform comply with …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysCity of Ogdensburg - Payroll Processing – (2014M-207)
… was to review internal controls over payroll processing for the period January 1, 2013 through March 31, 2014. … a population of 11,128. The City’s budgeted appropriations for 2014 were approximately $19.1 million. The City is … that internal controls over payroll processing provided for adequate segregation of duties. The payroll clerk …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207