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CUNY Bulletin No. CU-879
… instructions for processing the CUNY 2026 3.0% general salary increase for International Alliance of Theatrical … University of New York and IATSE Local One, a 3.0% general salary increase has been authorized for 2026. Effective Dates: Transactions to process the 2026 general salary increase may be entered beginning in Institution Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-879-cuny-2026-30-general-salary-increase-international-allianceGreene County - Information Technology (2020M-38)
… Adopt comprehensive IT policies, communicate them to all employees, and review and update routinely or when …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Town of Brandon - Financial Condition (2019M-239)
… fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s … in operating deficits. The Board does not have a policy to maintain a reasonable level of fund balance. The Board has … more realistic estimates of revenues and expenditures when developing and adopting the annual budget. Discontinue …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Annual Statement
… Statements annually based on your delivery preference: Mail: We mail printed Statements by the end of February. (Note: The … pension payment per the terms of a Domestic Relations Order (DRO). Retirees will continue to receive a Retiree …
https://www.osc.ny.gov/retirement/retirees/annual-statementOpinion 93-14
… NYS2d 96; Applebaum v Town of Oyster Bay , 176 AD2d 773, 575 NYS2d 100; Sperry Rand v Town of North Hempstead , 53 … section 268 of the County Law. Section 268 provides that "(w)henever the board of supervisors shall determine it … 318, 392 NYS2d 594; see also O'Donnell v Syracuse , 184 NY 1; 54 NY Jur, Sewers and Sewage §2; 13 McQullin, Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-93-14New Hartford Central School District – Procurement (2016M-153)
… audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 22, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $49.4 … did not specify the frequency of seeking competition for professional services. Key Recommendation Update the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… School District is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Berkshire Union Free School District – Financial Condition (2015M-310)
… school district located on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Greenburgh Eleven Union Free School District – Financial Condition (2015M-194)
… District is a special act school district located in Dobbs Ferry, Westchester County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/greenburgh-eleven-union-free-school-district-financial-condition-2015mVillage of Harriman – Water Department Billing (2014M-311)
… had broken water meters. Key Recommendations Ensure that all late fees are applied to the customer accounts according …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Town of Parma - Real Property Tax Exemptions Administration (2018M-223)
… whether the Assessor properly administered select real property tax exemptions. Key Findings We reviewed properties … to meet eligibility requirements. Report the transfer of property with exemptions to the County to ensure the new … whether the Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-parma-real-property-tax-exemptions-administration-2018m-223State Comptroller DiNapoli Releases Audits
… forests and a stable forest economy, New York enacted Real Property Tax Law 480a – a tax incentive program for …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-auditsOgdensburg City School District – Medicaid Reimbursements (2022M-52)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not … Key Recommendations Establish procedures to ensure that all documentation requirements are met to submit Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Wantagh Union Free School District – Financial Condition (2016M-363)
… Nassau County. The District, which operates five schools with approximately 3,050 students, is governed by an elected … the amount of unrestricted fund balance is in compliance with the statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing in $200,000 Fraud on Long Island
… who pled guilty last October, must release the state of all obligations for the bogus invoices, refund $10,000 he admits stealing, and is banned from bidding on or receiving public contracts with the state, … contracts with the state Office of General Services from 2010 to 2012 on state contracts for heating, …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-200000-fraud-long-islandDiNapoli: Local Governments Should Improve Enforcement of State Fire Code Regulations
… A sampling of municipalities from across New York reveals gaps in the review of fire … good practices for protecting people and property from the hazards of fire, explosion and dangerous conditions … of evacuation drills. The audit revealed that officials from five municipalities in the sample do not review or …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-local-governments-should-improve-enforcement-state-fire-code-regulationsHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… Law (Insurance Law), FFI tax proceeds are generated from a tax, generally at a rate of 2 percent that is imposed …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsDivision of Housing and Community Renewal Bulletin No. DH-125
… the payment effective date and to prevent these employees from receiving the April 2023 DC 37 RRSU Performance Advance. … review after the automatic payments have been processed. All reports will be sorted by Department ID, then by employee … – Mass Increment Payment Report This report identifies all employees who received the automatic April 2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-125-april-2023-district-council-37-dc-37-performanceOpinion 94-16
… governing board member and treasurer is stockholder) -- Stock Ownership (designation of bank as depository when IDA … interest solely because he or she owns less than 1% of the stock of a bank named as a depository of the IDA. In … in question owns less than 1% of the outstanding stock of the bank. Initially, we note that, by informal …
https://www.osc.ny.gov/legal-opinions/opinion-94-16Hartford Central School District – Cafeteria Collections (2018M-10)
… controls over the cafeteria collection process. Ensure all cash receipts are properly recorded. Ensure all deposits are made intact. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/hartford-central-school-district-cafeteria-collections-2018m-10