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Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… New York State General Municipal Law. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalDiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… FY 2014 and FY 2019, rising by nearly $2.7 billion, led by about $1 billion from charter school costs and $662 million …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019Oversight of Mental Health Education in Schools
… Objectives To determine what steps the State Education Department (Department) is … the necessary mental health education in place as required by law. We also sought to determine what mental health services are …
https://www.osc.ny.gov/state-agencies/audits/2022/04/11/oversight-mental-health-education-schoolsDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… Comptroller Thomas P. DiNapoli has identified $32,271 in unallowable expenses and $489,616 in questionable costs that were paid by the state Office of … examined Rehabilitation Support Services Inc. (RSS) which, in 2014, claimed nearly $7.8 million in expenses to provide …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… Office of the State Comptroller (OSC) until after we asked about it. During our review of these funds, we determined … 31, 2024. 3 The IRS uses this form to obtain information about tax-exempt organizations, educate organizations about tax law requirements and promote compliance with the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyState Agencies Bulletin No. 1942
… pay calculated for an employee at the time query is run and prompts for the employee’s Emplid. The query displays … information. Once the paycheck is confirmed, agencies can run locked query LQ_ROP_RETROPAY_EARNS_CONF to review the … to Review Paycheck screen in PayServ.- Main Menu > Payroll for North America > Payroll Processing USA > Produce …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1942-new-locked-queries-review-retroactive-payments-employees-paycheckState Agencies Bulletin No. 1217
… the specific beginning and ending dates for which the back salary is to be paid (or an explanation why the payment … the amount and nature of the payment to be made (e.g., back pay, front pay, interest, compensatory damages for … agency. In addition, agencies must maintain the required back-up documentation on file and available for audit by OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1217-new-requirements-and-procedures-processing-salary-payments-pursuantState Agencies Bulletin No. 1217.1
… the specific beginning and ending dates for which the back salary is to be paid (or an explanation why the payment … the amount and nature of the payment to be made (e.g., back pay, front pay, interest, compensatory damages for … agency. In addition, agencies must maintain the required back-up documentation on file and available for audit by OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/12171-new-requirements-and-procedures-processing-salary-payments-pursuantState Comptroller DiNapoli Releases Municipal Audits
… on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-7
… for the board of assessment review for extra meeting) REAL PROPERTY TAX LAW, §523[1][g]; Town Law, §27[1]: A town … to a consent order entered into by the town board. The Real Property Tax Law requires most towns to have a board of assessment review (see Real Property Tax Law, §§522[5], 523[1][a], 528[3]). The …
https://www.osc.ny.gov/legal-opinions/opinion-89-7Unified Court System Bulletin No. UCS-165
… payments. Affected Employees Judges of the Unified Court System Background The Judicial Supplemental Support … on their part-time percentage. Judges retiring on December 31, 2010 are eligible for a prorated, one-sixth share of the … period begins November 1, 2010 and runs through October 31, 2011. Claims for services received and goods purchased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-165-2011-judicial-supplemental-support-allowanceUnified Court System Bulletin No. UCS-157
… The date of the second payment has yet to be determined by the Office of Court Administration. There will be no … each unless the judge chooses to receive a lesser amount by submitting an “Opt-Out Form” to the Office of Judicial Support by January 15, 2010 that designates the portion of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-157-2010-judicial-supplemental-support-allowanceTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… has approximately 3,500 residents. The Town is governed by an elected Town Board (Board) which consists of a … lack of documentation to indicate the time period covered by the audit, the extent of the Board’s review or whether the … timely manner and ensure that the AUDs are fully supported by the accounting records. Provide the Board with a monthly …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Opinion 90-48
… to reject any or all bids "if, in his opinion, the best interests of the district will be promoted thereby". …
https://www.osc.ny.gov/legal-opinions/opinion-90-48State Comptroller DiNapoli Releases School Audits
… $1.1 million in the agency fund’s group health insurance account and $429,000 in excessive reserves over these years. … The board’s ability to monitor the budget and ensure that account codes are not overspent is compromised when it does …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-auditsBorrowing Against Your Contributions – En-Con Police Officers Plan
… If you meet eligibility requirements, you may take a loan from NYSLRS. Tier 1 and 2 Members The following rules … within five years. You may borrow only once in any 90-day period. Prior to retirement, and 30 days after issuance, … or disability). The loan application provides examples of how much your reduction would be. How Much You Can Borrow The …
https://www.osc.ny.gov/retirement/publications/1822/borrowing-against-your-contributionsTuition Assistance Program – Vaughn College
… was originally founded in 1932. Vaughn currently has about 1,500 undergraduate students enrolled. The tuition for …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-vaughn-collegeDiNapoli: Ralph Lauren Should Ensure Human and Worker Rights are Upheld in its Operations
… Thomas P. DiNapoli released the following statement in support of a shareholder proposal presented at Ralph Lauren’s annual shareholders meeting in Manhattan today. The proposal, filed by the AFL-CIO, urges … New York State Common Retirement Fund is the third largest public pension fund in the United States. The Fund holds and …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-ralph-lauren-should-ensure-human-and-worker-rights-are-upheld-its-operationsInternal Controls Over Selected Financial Operations
… oversee human resources, operate training, and arrange logistics. A Master Cooperative Agreement (MCA) between DMNA …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsLong Beach City School District – Financial Management (2023M-147)
… 4 percent limit in three of the four years reviewed by as much as 5 percentage points. Transferred a total of … the surplus fund balance exceeded the statutory limit by as much as 9 percentage points. Overestimated appropriations by an average of approximately $2.5 million annually and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147