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State Comptroller DiNapoli Releases School Audits
… the eight audit recommendations, six recommendations were not implemented, and two recommendations were fully … were partially implemented, and one recommendation was not implemented. Central Square Central School District – Fund Balance (Oswego County) District officials did not accurately report the district’s surplus fund balance, …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0DiNapoli: Surge in Tourism Bolsters NYC Hotel Industry
… to 88.5 percent and the average room rate declined for the first time since the recession, from $301 to $294. … Additional findings in the report include: The average salary in the hotel industry in New York City was $61,150 in … Waldorf Astoria was sold to a Chinese insurance company for a record $1.92 billion in 2014. For a copy of the …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-surge-tourism-bolsters-nyc-hotel-industryCity of Watertown – Information Technology (2017M-184)
… through April 5, 2017. Background The City of Watertown is located in Jefferson County and is governed by an elected … Council has not adopted adequate information technology (IT) security policies and City officials do not have formal procedures to address disaster recovery, disposal …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184XI.12.C Surety Takeovers – XI. Procurement and Contract Management
… require a surety to complete or arrange for completing the contract should the original contractor default. In the event of a contractor default and surety takeover of a contract, as determined through contractual action by the … Financial System (SFS), allowing future payments under the contract to be appropriately directed to the surety. Through …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversState Police Bulletin No. SP-208.1
… automatic processing of the April 1, 2020 and April 1, 2021 Retroactive Salary Increases for NYSPIA and provide … Date Check Date 2020 Administration 3 Lag 04/02/2020 05/26/2021 2021 Administration 3 Lag 04/01/2021 05/26/2021 … pay on or after the effective date of the increase as a result of new military orders, OSC will recalculate the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-2081-april-1-2020-and-april-1-2021-retroactive-salary-increases-stateFormer Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… funding between 2005 and 2012 — money that was intended for special needs students between ages three to five. Island Child Development Center (ICDC), a private not-for-profit company that is now defunct, was located at 1854 … small children to pay your plumber and support your for-profit camps is reprehensible. I thank District Attorney …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedLife Changes: Why Should I Designate a Beneficiary?
Beneficiary designations are important for NYSLRS members and retirees. This guide explains how keep them up-to-date and why you should.
https://www.osc.ny.gov/files/retirement/publications/pdf/1706-designate-a-beneficiary.pdfCybersecurity Month Phishing
Learn how to recognize and report phishing emails and schemes to protect your municipality from the risk of unauthorized access.
https://www.osc.ny.gov/files/local-government/academy/pdf/cybersecurity-month-phishing-10-31-22.pdfUnified Court System Bulletin No. UCS-325
… agencies with instructions for manual payment of the April 2023 UCS Security and Law Enforcement Differential Payment … Association SY Background: Chapter 1 of the Laws of 2023, which implemented the various agreements between the … employees (BU 86). Effective Dates: The April 2023 UCS SLED payment will be processed with the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-325-april-2023-unified-court-system-ucs-security-and-lawUnified Court System Bulletin No. UCS-340
… of this bulletin is to provide agencies with instructions for manual payment of the April 2024 UCS Security and Law … (Bargaining Units DR, F8, SR, SY, 87, and 86), provides for an annual Security and Law Enforcement Differential … The UCS SLED payment is not part of the basic annual salary, but it is considered pensionable earnings. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-340-april-2024-unified-court-system-ucs-security-and-lawSUNY Bulletin No. SU-146
… United University Professions (BU 08) regarding general salary and other increases. Effective Date(s) Salary and Inconvenience Pay … Salary Increase The legislation provides for a 2007 retroactive 3% Salary Increase for employees in salaried and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-146-2007-3-retroactive-general-salary-increase-and-otherDiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… the fourth-largest construction sector in the nation, New York state is one of five states that have not recovered from … metropolitan area in the nation and 4.4% of the national total. New York state’s construction employment remains 4% …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsRoosevelt Union Free School District - Information Technology (2019M-193)
… complete report - pdf] Audit Objective Determine whether District officials established adequate controls to help … prevent and properly respond to a malicious attack of the District’s Information Technology (IT) system. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Opinion 92-37
… which requires the Comptroller's approval. The procedures for merging a fire protection district into an adjoining fire … in section one hundred seventy-three of this chapter for the extension of a fire district". Subdivision 2 of Town … the resolution must be submitted to the State Comptroller for approval. Subdivision 1 of section 173, on the other …
https://www.osc.ny.gov/legal-opinions/opinion-92-37William Floyd Union Free School District – Payroll (2016M-165)
… Background The William Floyd Union Free School District is located in the Town of Brookhaven, Suffolk County. The … controls over the payroll process. The District does not have adequate procedures in place to ensure overtime is … processing duties or implement compensating controls, such as increased oversight and/or management reviews of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/william-floyd-union-free-school-district-payroll-2016m-165Deposit Central School District - Financial Condition (2018M-204)
… and cafeteria funds. Key Findings District officials have: Implemented measures to contain costs in the general … plans to improve operating results in the cafeteria fund. It has had three successive operating deficits in each of the … education services and offer programs in-house when it is cost-effective to do so. District officials should examine …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/08/deposit-central-school-district-financial-condition-2018m-204Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… charter by the Board of Regents of the University of the State of New York in December 2013, is overseen by a seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mHiring Public Retirees – When Employees Retire
… without affecting their pension. Earnings Limits For all public retirees, earnings are limited if they are … employer is any public employer that paid the retiree a salary or compensation during the last two years before … retirement and the pension was based, in part, on that salary and/or service. Earnings from work for a former …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/hiring-public-retireesAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… ended June 30, 2017. About the Program Adaptive Solutions is a New York City-based proprietary organization authorized … cost-based programs. The costs for 1:1 aides should have been reported on the Adaptive Solutions’ CFRs under the … program cost center. $206,354 in insufficiently documented IT ($116,700) and cleaning/janitorial services ($89,654). The …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualShoreham-Wading River Central School District – Capital Assets (2025M-23)
… April 30, 2024. We expanded our audit period through August 7, 2024 to conduct a walkthrough at the District. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23