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South Kortright Central School District – Claims Audit (2023M-69)
… we reviewed lacked necessary supporting documentation. In addition, we determined that: The Board did not comply … action. Appendix B includes our comment on an issue raised in the District’s response. … audit south kortright school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Port Washington Union Free School District – Payroll (2025M-38)
… Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Opinion 2007-7
… for elected officials) STATE COMPTROLLER -- Reporting to (by employers for “days worked” by elected officials) … may record time actually spent by the elected official to perform an official duty, but may not record blocks of … a minimum of six hours. This requirement comes directly from the RSSL ( see e.g . RSSL §§ 446, 513, 609) and, as …
https://www.osc.ny.gov/legal-opinions/opinion-2007-7DiNapoli: Canal Corp. Must Address Gaps
… significant canal structures that have not been inspected in many years – and some not at all, possibly elevating risks … repair needs are being met. It is encouraging that in response to the audit, canal officials largely concur with … of the New York State Thruway Authority, was created in 1992 to operate and maintain the state canal system. State …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsState Agencies Bulletin No. 1039
… Purpose To inform the Senate and Assembly payroll offices of OSC’s automatic processing and to provide … In addition, if a Member on the Assembly Special Allowance payroll has an allowance change during the year, the total … salary. 04320 Members on the Assembly Special Allowance payroll who serve all or part of the year and are active on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1039-2010-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1212
… Pursuant to Article 2, Section 5 of the Legislative Law, the total regular earnings received by Senate and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1212-2012-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 945
… of regular earnings is required to be paid in the final paycheck of the calendar year. Effective Date Pay … year are eligible for a year-end adjustment in the final paycheck of the year, since the Member’s annual salary … 2009 are also eligible for a year-end adjustment in the final paycheck of the year, unless the total amount of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/945-2009-year-end-adjustment-members-nys-legislatureState Agencies Bulletin No. 1116
… of regular earnings is required to be paid in the final paycheck of the calendar year. Eligibility Criteria … year are eligible for a year-end adjustment in the final paycheck of the year since the Member’s annual salary … are also eligible for a year-end adjustment in the final paycheck of the year, unless the total amount of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1116-2011-year-end-adjustment-members-nys-legislatureDue Diligence for Companies Holding Abandoned Funds
… before transferring, or escheating, the property to New York State. This process, called due diligence, is not only required by the New York State Abandoned Property Law (APL), but is good … as abandoned property and transferred to the Office of the New York State Comptroller unless they claim it before the …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsState Police Bulletin No. SP-250
… process this payment via direct deposit. For employees who do not have direct deposit, this payment will be processed in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-250-state-police-troopers-and-commissionednon-commissioned-officersDiNapoli Releases Report on SFY 2024-25 Financial Plan
… New York’s financial outlook is in a relatively stable … reflect higher economic and employment growth in 2024. For 2025, DOB now projects stronger employment gains both …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-releases-report-sfy-2024-25-financial-planCity of Olean – Budget Review (B1-13-2)
… sewer funds as of May 31, 2007. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Batavia City School District – Financial Condition (2016M-160)
… Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee County. The District, which operates four schools … transferred to unrestricted fund balance (where allowed by law) or to other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160State Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. City of Elmira – Audit Follow Up (Chemung County) A prior audit of the city found the council and city officials did not … the city has made progress implementing corrective action. Of the nine audit recommendations, three recommendations were …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsFare Collection
… Manhattan; Atlantic Terminal, Brooklyn; and Hunterspoint Avenue, Queens – through a major transfer hub in Jamaica to the easternmost tip of Long Island. The LIRR … a trip. For example, tickets on a train that stops at Jamaica are checked before arrival and again upon departure. …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionSouth Mountain Hickory Common School District – Financial Management (2022M-49)
… or $53,000. Allowed surplus fund balance as a percentage of the next year’s appropriations to exceed the 4 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mCamden Central School District - Claims Audit Process (2019M-124)
… purposes and properly audited and approved before payment. Key Findings We reviewed 91 claims totaling $1.3 … and approve 478 other claims totaling $945,478 before payment. Report the results of the claims auditing process … Ensure no claims, other than those allowed under law, are paid prior to the claims auditor’s audit and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Putnam County – Court and Trust Funds (2017M-221)
… Purpose of Review The purpose of our review was to determine whether County officials have … Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/putnam-county-court-and-trust-funds-2017m-221Orange County – Court and Trust Funds (2017M-225)
… Purpose of Review The purpose of our review was to determine whether County officials have … Surrogate’s Court are responsible for maintaining up-to-date and complete records for court and trust funds and …
https://www.osc.ny.gov/local-government/audits/county/2017/12/01/orange-county-court-and-trust-funds-2017m-225Integrity
… Criminal Investigations or Convictions NYS Unified Court System - Office of Court Administration NYS Department of Correctional Services Former and Current … Inmates PACER (Public Access to Court Electronic Records) NYS Attorney General Press Releases NYS Sex Offender Registry …
https://www.osc.ny.gov/state-vendors/vendrep/integrity