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State Comptroller DiNapoli Releases Municipal & School Audits
… exceeded estimated revenues by an average of $147,251 (81%) and $99,605 (29%) in the general and highway funds, … funds. Greece Central School District – Procurement of Professional Services (Monroe County) The board and district officials did not always seek competition for professional services. As a result, officials cannot assure …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli Analysis Finds Sharp Decline in Homeless Veterans in New York
… period) among veterans. DiNapoli’s analysis also found: Black veterans persistently represent a disproportionate … share of those experiencing homelessness. In 2022, Black or African Americans accounted for 53% of homeless …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-analysis-finds-sharp-decline-homeless-veterans-new-yorkState Comptroller DiNapoli Releases Municipal Audits
… Auditors revisited the department on February 22, 2022 to review progress in implementing the recommendations. … exercise adequate oversight of financial operations. West Colesville Volunteer Fire Company, Inc. – Board …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Molson Coors Agrees to Disclose Political Spending
… Coors Beverage Co., one of the world’s largest brewers, to comprehensively disclose its political spending, New York … trustee of the Fund, announced today. In response to the agreement, the Fund withdrew its shareholder … bottom line at risk. I commend Molson Coors for agreeing to our request.” The company agreed to disclose all of its …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-molson-coors-agrees-disclose-political-spendingSelected Performance Measures (Follow-Up)
… the Program The Metropolitan Transportation Authority (MTA) is a public benefit corporation chartered by the New … State Legislature in 1965. There are six agencies of the MTA: Bridges and Tunnels, MTA Construction and Development, Metro-North Railroad …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followDivision of Housing and Community Renewal Bulletin No. DH-42
… Purpose To inform agencies of the procedures for the payment of the Over 40 Compensatory Time II Cash Out for eligible … Services BU03 Institutional Services BU04 Division of Military & Naval Affairs BU47 Public Employees Federation … To inform agencies of the procedures for the payment of the Over 40 Compensatory …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-42-2009-csea-pef-and-rrsu-over-40-compensatory-time-iiCUNY Bulletin No. CU-456
… Purpose To inform agencies of a new Time Entry code and to provide instructions for payment of the CUNY ECP Vacation Exchange Program. Affected Employees … dated 12/13/12, Pay Period 17L/18C Background Section 12.2 of the Terms and Conditions of Employment for Staff in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-456-cuny-executive-compensation-programecp-vacation-exchangeIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… use only. Click here to download the table below as a Microsoft Excel file . SFS Account Title Description 60401 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1State Agencies Bulletin No. 935
… Purpose To inform agencies of the procedures for the payment of the … Employees in the following bargaining units who have opted to participate in the Over 40 Compensatory Time II program: … are permitted in October of each year of the program to elect to cash out up to 120 hours of accrued Over 40 Comp …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/935-2009-csea-pef-and-rrsu-over-40-compensatory-time-ii-cash-outOpinion 2003-4
… of a fire district may authorize payment of a claim arising from a purchase order issued by one fire … amounts allowed". Generally, under section 176(4-a), no claim may be audited or ordered paid unless an itemized … allowance. The board may provide, by resolution, that no claim may be presented, audited or paid unless it is either …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 2002-16
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … a laudable purpose (see, e.g. 1986 Opns St Comp No. 86-70, p 109). Article VIII, §1, however, does not prohibit the … v Erie County , 28 NY2d 80, 320 NYS2d 29; Opn No. 86-70, supra ). It is also well established that, except where …
https://www.osc.ny.gov/legal-opinions/opinion-2002-16Department of Transportation Bulletin No. DOT-46
… response payment to eligible employees at the end of the season. Effective Dates: Payment may be made beginning in … who are currently inactive but were active during the season, agencies must submit the following information on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-46-2025-call-out-response-payment-fiscal-year-2024-2025SUNY Bulletin No. SU-385
… Purpose: The purpose of this bulletin is to inform agencies of the December 2025 increase to the SUNY Preceptor Incentive Program payment. Affected … Stony Brook University are affected. Background: Pursuant to the Memorandums of Understanding between the LISVH at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-385-december-2025-increase-preceptor-incentive-program-paymentDepartment of Transportation Bulletin No. DOT-48
… of Transportation with instructions for processing the 2026 Call-Out Response Payment. Affected Employees: Employees … 361 of the Laws of 2022, which implemented the 2021-2026 Agreements between the State of New York and the Civil … be made beginning in Pay Period 4L, paychecks dated 06/03/2026. This payment will be made in a separate check. There is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-48-2026-call-out-response-payment-fiscal-year-2025-2026SUNY Bulletin No. SU-370
… Purpose: The purpose of this bulletin is to provide processing instructions to agencies for … Administration Recruitment and Retention Grant. This is a pilot program based on operating needs, is subject to management discretion and federal funding and … The purpose of this bulletin is to provide processing instructions to agencies for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-370-new-preceptor-incentive-program-payment-state-universityOversight and Enforcement of the Rechargeable Battery Law (Follow-Up) (2023-F-35)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight and Enforcement of the Rechargeable Battery Law (Report 2021-S-19).
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/sga-2024-23f35.pdfHorseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
The purpose of our review was to assess the District’s progress, as of June 2021, in implementing our recommendations in the audit report released in August 2016.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/horseheads-follow-up-2016-138-f.pdfOpinion 88-22
… may exclude nonresidents of the district entirely, may permit unrestricted use by nonresidents, either without a fee … 1973, p 124; 24 Opns St Comp, 1968, p 887). May 25, 1988 Gloria M. Schovel, Supervisor Town of Saugerties …
https://www.osc.ny.gov/legal-opinions/opinion-88-22State Agencies Bulletin No. 2059
… gross wages. This income is reportable on the employee’s Form W-2 and is subject to income and employment taxes. … through October 31, 2022, as income on the employee’s 2022 Form W-2 using Earnings Code PEV ( P ersonal E mployer V … of the vehicle is for a reporting period of less than the full 12 months, employees have the option of using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2059-procedures-reporting-taxable-value-personal-use-employer-providedState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Department of Agriculture and … to other uses like solar farms or residential homes—have contributed to the state rapidly losing farmland. The … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-audits