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Village of Belmont – Water and Sewer Operations (2014M-101)
… operations for the period June 1, 2012 through February 20, 2014. Background The Village of Belmont is located in … 5, 2013, the Village had 127 overdue accounts totaling $20,962; only two accounts for $238 were being relevied on the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Wyandanch Union Free School District – Budget Review (B23-7-1)
… of 2020, as amended by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate … Finance Law Section 10.10(d), when a school district is authorized by a special or general law to incur debt to … with the fiscal year during which the school district is authorized to issue the deficit obligations, and for each …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Sodus Center Fire District – Board Oversight (2017M-108)
… of Audit The purpose of our audit was to examine the Board’s oversight of financial operations for the period … separate from the Town, governed by an elected five-member Board of Fire Commissioners. District expenditures for 2016 … totaled $108,631. Key Findings The Board maintained a lax control environment and did not carry out its responsibility …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108CUNY Bulletin No. CU-444
… employees who elect to participate in the Health Benefits Buy Out Waiver Program and are also designated on the Buy Out … on the employee’s paycheck stub or direct deposit advice. Tax Administration This payment is subject to all income and … status and withholding allowance(s) in the employee’s tax data record. Questions Questions about this Bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-444-cuny-health-benefits-buy-out-waiver-program-payment-cycleState Agencies Bulletin No. 1125
… Social Security Number restrictions in the National ID field located at Workforce Administration>Personal … prevent the following from being populated in the National ID field by both the AI (Automated Interface) file and … their dependents. ITINs must be entered in the Taxpayer ID Number field on the employee’s Federal Tax Data Page in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1125-new-national-id-field-editsState Agencies Bulletin No. 292
… Bulletin 286 in relation to the processing and taxation of educational assistance benefits for 2001 Affected … system (PaySR) in order to effectuate the withholding of taxes. Taxable amounts for 2001 should be entered into … information: Earnings Begin Date - use the beginning date of the current pay period Earnings Earn Date - use the ending …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/292-educational-assistance-benefits-agency-time-entryXII.6.A Paying Another State Agency – XII. Expenditures
… with Special Use Vendor IDs as well as the Centralized Customer ID for Business Units to use when processing … Unit is the agency supplying the good or service and the Customer Business Unit is the agency paying for the good or service. If the Customer Business Unit disputes the amount billed, it must …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencyState Agencies Bulletin No. 2344
… Payment: Active on the appropriate payment effective date; and In BU02, BU03, BU04 or BU05 seasonal hourly … compensation calculation of any overtime earned after the appointment date. Therefore, agencies must insert a row on … in PayServ. The Report of Check Exchange ( AC 1476-P ), Next of Kin Affidavit ( AC 934-P ), and original death …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2344-april-2025-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1470
… As part of the Council 82 SSPU Bargaining Units 61 & 91 Deficit Reduction Plan (DRP) created pursuant to Section 7 … -1.538% D6L 12-13 SSPU 61 DRP Repayment Bargaining Unit 91 Earnings Code Description D4K 12-13 SSPU 91 DRP -1.538% R4K 12-13 SSPU 91 Retro DRP -1.538% D8K 12-13 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1470-repayment-council-82-sspu-bargaining-units-61-91-deficit-reduction-planDiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… New York City's 2019 fiscal year (FY) surplus is expected to grow as the year … continues to set new records," DiNapoli said. "While the FY 2019 budget surplus is likely to grow, city officials will … New York Citys 2019 fiscal year surplus is expected to grow as the year …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… were operating without the contracts they are required to have with their campuses while overseeing and managing … Thomas P. DiNapoli. More than half of the foundations have not been audited by SUNY in at least 10 years. "We found … foundation assets. Auditors also determined 16 foundations have not been audited by the SUNY administration since at …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightOpinion 2002-7
… the municipality or school district (see, e.g., 1987 Opns St Comp No. 87-49, p 76; 1986 Opns St Comp No. 86-54, p 86; see also Buffalo and Erie County … library board (see e.g., 1980 Opns St Comp No. 80-260, p 71; 1979 Opns St Comp No. 79-866, unreported; 1975 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 88-70
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … statutory authority ( McCabe v Voorhis , 243 NY 401, 153 NE 849; Mills v Sweeney , 219 NY 213, 114 NE 65; Greene v … moneys may not be expended for such purposes (1987 Opns St Comp No. 87-80, p 120; 1986 Opns St Comp No. 86-8, p 14; …
https://www.osc.ny.gov/legal-opinions/opinion-88-70Opinion 94-3
… in the opinion. STATE COMPTROLLER -- Approval by (for proceeding to improve road pursuant to Town Law, §200) … STREETS AND HIGHWAYS -- Improvements (financing expenses for street improvements against abutting owners); (necessity … improvement of a private road pursuant to Town Law, §200 when it is proposed that the improvement will be financed by …
https://www.osc.ny.gov/legal-opinions/opinion-94-3State Comptroller DiNapoli: $360M Needed to Repair Local Dams
… the breach of a large dam could result in the loss of life, devastation of several communities and flooding that … due to aging infrastructure, weather events triggered by global warming and the threat of cyberattacks, effective … to the level of risk that a failure would pose to life and property. Under DEC's classifications, there are 407 …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of Caroga … of Jasper – Financial Management (Stueben County) The town is currently experiencing severe fiscal stress. Cash on hand …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2Oversight of Homeless Shelters (Follow-Up)
… an inspection. The objective of our initial audit, issued on March 10, 2020, was to determine if OTDA had adequately … excessive garbage in rooms, and missing or malfunctioning smoke detectors. Discrepancies between OTDA’s shelter inventory and …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followOversight of Campus Foundations
… activities in accordance with applicable laws, rules, and regulations. The audit covers the period July 1, 2013 … efforts, real property management, or other activities and functions that are not specifically vested with the campus. Generally, foundations receive and manage donations and make these resources available to …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsNew York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… the three audited years, NYL shared space with Manhattan Star Academy (MSA), a private school that serves schoolage … ended June 30, 2014, NYL was a member of the eight-member Young Adult Institute Network (Network), which also included the Young Adult Institute (YAI) and MSA. The relationships among …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… pipe application fees (application fees) and culvert pipe installation fees (installation fees)? Audit Period January 1, 2023 – May 1, … Highway Department (Department) to request a culvert pipe installation (project) at a private residence or business. … pipe application fees application fees and culvert pipe installation fees installation fees …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57