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State Comptroller DiNapoli Releases School Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and … a threshold value for tagging assets. In addition, the IT department does not have written procedures for maintaining IT inventory. Also, fixed assets were not tagged as district …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsGreater Johnstown School District - Payroll (2018M-267)
… officials effectively designed and implemented procedures to ensure that compensation payments were accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267DiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… in-demand trades, ranging from information technology to health care. A new audit released by State Comptroller Thomas … credentials in high-growth fields, including construction, health care, information technology and manufacturing. … into new sectors, including information technology, health care, agriculture, hospitality and advanced …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… health benefits plan for NYSHIP and includes prescription drug coverage. The Department of Civil Service (Department) … United HealthCare (United) to administer the prescription drug benefit portion of the Plan. Based on the primary … by this audit. Formally assess the payments we did not test and determine the extent to which Davis Ethical …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyState Comptroller DiNapoli Releases Audits
… Department for the Aging – Case Management (Follow-Up) (2025-F-3) The New York City Department for the Aging (DFTA) … appropriate services, benefits, and entitlements needed to age safely at home and maintain their quality of life. Case management providers must adhere to DFTA’s Case …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1990.3
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA … rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate … pm on 12/01/2021 and at or before 10:59 pm on 12/31/2022. For any shift that begins at or after 11:00 pm on 12/31/2022, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19903-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1987.3
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA … rate of 2.5 times the employee’s regular rate of pay for. The new overtime rate shall apply to all overtime earned … pm on 11/03/2021 and at or before 10:59 pm on 12/31/2022. For any shift that begins at or after 11:00 pm on 12/31/2022, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19873-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1987.2
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA … rate of 2.5 times the employee’s regular rate of pay for. The new overtime rate shall apply to all overtime earned … pm on 11/03/2021 and at or before 10:59 pm on 11/30/2022. For any shift that begins at or after 11:00 pm on 11/30/2022, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19872-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1990.2
The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA working at OPWDD
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19902-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1990.1
The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA working at OPWDD
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19901-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1987.1
… of a pilot program establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA … rate of 2.5 times the employee’s regular rate of pay for. The new overtime rate shall apply to all overtime earned … pm on 11/03/2021 and at or before 10:59 pm on 08/31/2022. For any shift that begins at or after 11:00 pm on 08/31/2022, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19871-pilot-program-establishing-temporary-overtime-rate-employees-certainDiNapoli: Rising Costs Hitting Homeowners & Renters Statewide
… encouraged by the emphatic commitments of Mayor Bill de Blasio. I am confident that in working together, we will … Marge Rogatz, president, Community Advocates Inc.: “Municipal and state officials and other decision-makers must …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rising-costs-hitting-homeowners-renters-statewideOpinion 92-17
… that bear on the issues discussed in the opinion. SALES TAX -- Agreements (right of towns to receive share) TAX LAW, §1262(c): A sales tax agreement between a county and cities within the county need not, as a matter of … Whether a sales tax agreement between a county and all cities within the …
https://www.osc.ny.gov/legal-opinions/opinion-92-17Johnstown City School District – Lead Testing and Reporting (S9-25-15)
… learning and behavioral issues or causing hearing and speech problems which can lead to greater difficulty … New York State General Municipal Law, Section 2116-a (3)(c) of the New York State Education Law and Section 170.12 of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15XII.2 Expenditure Policies – XII. Expenditures
… Article 5 of the New York State Constitution and Section 111 of the New York State Finance Law requires that the State Comptroller audit all payments and refunds made by the … Article 5 of the New York State Constitution and Section 111 of the New York State Finance Law requires that the State Comptroller audit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesCapital Asset Management
… Statewide Financial System Asset Management Module (SFS AM) to house and maintain capital asset information in a … with generally accepted accounting principles. SFS AM is used by State and agency managers to effectively … bureau to agencies by monitoring and coordinating SFS AM capital asset inputs, assisting agencies in the management …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementOpinion 95-18
… or statutory amendments that bear on the issues discussed in the opinion. CEMETERIES -- Fees (authority to impose one-time maintenance fee in connection with operation of village-owned cemetery) … fee to be paid at the time of purchase of each burial lot in a village-owned cemetery in lieu of the yearly …
https://www.osc.ny.gov/legal-opinions/opinion-95-18DiNapoli Releases Report on Local Roads
… repair and improvements. Local governments own 85% of all roads in the state, from city, town and village streets to … road conditions since the last study was from 2013. “Local roads are the lifeblood of our communities, but when they are … spent the least at $3,169. Local government spending on roads also varies by region when considering measures of the …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-report-local-roadsService-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… their participation in State government contracting opportunities. To qualify as a SDVOB, business owners must … the Division of Service-Disabled Veterans’ Business Development (Division) within the Office of General Services … efforts to identify and address barriers to SDVOB development, which, if not addressed, could present …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followState Agencies Bulletin No. 986
… Purpose To provide guidelines and processing procedures for Cash Merit Awards for Fiscal Year 2010-11. Affected Employees Employees working … covered by Section 169 of the Executive Law are ineligible for Cash Merit Awards. Awards may not be provided to … To provide guidelines and processing procedures for Cash Merit Awards for Fiscal Year 201011 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/986-cash-merit-awards-managementconfidential-employees