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East Meadow Union Free School – Overtime (2022M-118)
… report – pdf] Audit Objective Determine whether the East Meadow Union Free School District (District) officials … audit school east meadow …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118South Kortright Central School District – Claims Audit (2023M-69)
… provider that were paid a total of $205,042 during our audit period. 18 claims totaling $20,834 were approved … before authorizing payment. District officials agreed with our recommendations and have indicated they plan to initiate corrective action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Mount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of … The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law … Board and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Town of Highlands – Receiver of Taxes and Assessments (2021M-120)
… accounts to determine which taxpayers overpaid and refund those overpayments. Establish and implement …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-receiver-taxes-and-assessments-2021m-120East Irondequoit Central School District - Financial Management (2019M-28)
… fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/east-irondequoit-central-school-district-financial-management-2019m-28Town of Chili - Financial Management and Cash Receipts (2019M-167)
… The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted unrealistic … Establish a written policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial … records. Town officials disagreed with certain aspects of our findings and recommendations but indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… to job performance, sales tax exemptions and payment in lieu of taxes (PILOT) information for current and active … adequate procedures to review and verify that all data in the annual report is accurate and complete. IDA officials … Appendix C includes our comment on issues raised in the IDA’s response letter. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalPompey Hill Fire District – Financial Management (2021M-136)
… whether the Pompey Hill Fire District (District) Board of Fire Commissioners (Board) properly established and … were not filed timely and the required independent audit of the financial statements was not conducted. We also found: … to permissive referendum. The District used $97,000 of capital reserve funds for operating costs which was not an …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Establishing the Standard Work Day – Legacy Reporting
… you must first establish, by board resolution or contract, the number of hours that constitute a standard work day (SWD) for each … Tiers 2 through 6) or as many as eight. They represent the amount of time per day a full-time employee in that title … through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/establishing-standard-work-dayRetirement Estimates – Divorce and Your Benefits
… ask for the present or accrued value of the benefits due to a member at retirement. Upon the member’s written request to NYSLRS’ Equitable Distribution Estimates Unit, NYSLRS will … the divorce action in the estimate request, and submit it to: NYSLRS Equitable Distribution Estimates Unit 110 State …
https://www.osc.ny.gov/retirement/members/divorce/retirement-estimatesGreenburgh Central School District – Procurement (2024M-147)
… did not confirm that the goods and services billed by the vendor and paid by the District were accurate and complied … of $55,015. In addition, officials did not ensure all vendor invoices were properly supported and audited before … did not confirm that the goods and services billed by the vendor and paid by the District …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/greenburgh-central-school-district-procurement-2024m-147DiNapoli Releases Lower Manhattan Economic Snapshot
… that will be completed by 2019, according to the Downtown Alliance. The report is part of a series by DiNapoli … the past 15 years,” said Jessica Lappin, President of the Alliance for Downtown New York. “In the wake of one of the … startups and some of the world’s most innovative media companies alongside the addition of new restaurants, stores …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-releases-lower-manhattan-economic-snapshotCity of Olean – Budget Review (B1-16-2)
… budget review letter issued in March 2015. Background The City of Olean, located in Cattaraugus County, issued debt … City of Olean Budget Review B1162 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Access Controls and Vulnerability Management
… Objective To determine whether Hudson River Valley Greenway’s (HRVG) access controls and … historic, cultural and recreational resources of the Hudson River Valley while continuing to emphasize economic … consistent with the tradition of municipal home rule. The Hudson River Valley Greenway Act, signed into law on December …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/access-controls-and-vulnerability-managementDiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… Many of Long Island’s 2.8 million residents enjoy a high quality of life, marked by low unemployment, low crime rates, strong public schools … Many of Long Islands 28 million residents enjoy a high quality of life marked by low unemployment low crime rates strong public schools and …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesSUNY Bulletin No. SU-145
… Request page using the Action/Reason code of Pay Rate Chg/NEW . Rehires For Rehires, the agency must request the … Pay Rate Chg/APS . Deduction Processing For CAL employees: All deductions will remain in effect for employees who work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-145-procedures-processing-suny-2008-summer-session-paymentsSUNY Bulletin No. SU-158
… Purpose To notify agencies of the procedures for processing Summer Session payments. Affected Employees SUNY employees … Summer Session payments for non-resident aliens, one of the following earn codes must be submitted on the Time … To notify agencies of the procedures for processing Summer Session payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-158-procedures-processing-suny-2009-summer-session-paymentsSUNY Bulletin No. SU-168
… must submit the Action/Reason code of Rehire/APS (Appoint SS) on the Rehire page and assign a Summer Session position … Summer Session position and use the Reason of APS (Appoint SS). Newly Appointed/Professional Services For a newly … or Concurrent Hire ) and use the Reason of APS (Appoint SS). The position attributes for Summer Session professional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-168-procedures-processing-suny-2010-summer-session-paymentsOpinion 92-29
… of General Municipal Law, §207-m to salary of deputy police commissioner); (salary of individual filling vacancy in office of police commissioner) POLICE AND POLICE PROTECTION -- Police … Where the police commissioner is the head of the police department, an individual appointed to fill a vacancy in the …
https://www.osc.ny.gov/legal-opinions/opinion-92-29New York State Comptroller DiNapoli: Wall Street Profits Rose in 2018, But Bonuses Fell
… Securities industry profits in 2018 were 11 percent higher than the previous … securities industry still had a good year with increased profits and employment,” DiNapoli said. “Profits grew in 2018 and have nearly doubled since 2015. … Securities industry profits in 2018 were 11 percent higher than the previous year …
https://www.osc.ny.gov/press/releases/2019/03/new-york-state-comptroller-dinapoli-wall-street-profits-rose-2018-bonuses-fell