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SUNY Bulletin No. SU-322.1
… establishing temporary overtime rates for employees in certain titles represented by NYSCOPBA working at a SUNY University Hospital. Affected Employees Employees in certain Security Services Unit (SSU BU 21) titles who work … SUNY providers that opt into a pilot program for employees in certain titles to establish a temporary overtime rate up …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3221-pilot-program-establishing-temporary-overtime-ratesState Comptroller DiNapoli Releases School District Audits
… while the board and district officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations were … each year, but was not used to finance operations. In addition, when unused appropriated fund balance is added …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Opinion 97-20
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … fire insurance tax moneys except as otherwise provided in any special law 1 . These sections provide that the … moneys to be expended for a purpose which the treasurer, in good faith, believes to be illegal or improper, even if …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 95-14
… or purposes contrary to public policy (see e.g., 1989 Opns St Comp No. 89-16, p 34; 1987 Opns St Comp No. 87-88, p 130; … St Comp No. 82-10, p 12; 1981 Opns St Comp Nos. 81-49 and 146, pp 51 and 151, respectively; 1979 Opns St Comp No. … 87-88, supra ; Opn 82-10, supra ; Opn Nos. 81-49 and 146, supra ; Opn 79-627, supra ; 1979 Opn St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-95-14Oversight of Nurse Hiring and Retention
… Purpose To determine whether the New York City Health and Hospitals Corporation (Health and Hospitals) ensured that direct hire and temporary nurses were … nurses as of August 1, 2017. Background Health and Hospitals is a public benefit corporation created by the New …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionNew York State Agencies’ Use of Overtime, February 2016
This report by the Office of the State Comptroller on use of overtime by New York State agencies examines patterns over the past nine calendar years.
https://www.osc.ny.gov/files/reports/special-topics/pdf/overtime-2016.pdfNew York State Agencies’ Use of Overtime, April 2015
This report by the Office of the State Comptroller on overtime use by New York State agencies examines overtime patterns over the past eight calendar years.
https://www.osc.ny.gov/files/reports/special-topics/pdf/overtime-2015.pdfComptroller DiNapoli Releases Municipal Audits
… , Town of Virgil and the Village of Washingtonville . “In today’s fiscal climate, budget transparency and … controls, such as independent review of his work. In addition, the company’s audit committee has not adopted … the audit of the town, village money was found deposited in a town account. The audit of the village revealed cash …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… The district had five vehicles at or beyond their useful life estimates in 2025. Auditors estimated that the total … 31, 2024. If all five vehicles at or beyond their useful life estimates were replaced in 2025, the district may face a … contributions, vehicle replacement costs and useful life through 2054. Richburg-Wirt Fire District – Board …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… was to review the Agency’s process for evaluating and monitoring projects for the period January 1, 2013 through … County Industrial Development Agency Project Approval and Monitoring 2014M338 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectTown of Tonawanda – Recreation Fees (2017M-133)
… 18, 2017. Background The Town of Tonawanda is located in Erie County and has a population of approximately 74,000. The Town is governed by an elected five-member Town Board. Operating budget … the Town Comptroller to annually audit, or retain a public accountant to audit, the Department’s books and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Williamsville Central School District – Financial Management (2022M-193)
… appropriate fund balance when needed. Include provisions in adopted budgets for funding and replenishing reserves. … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Justice Court Fund
… to report their disposition information to the Office of the State Comptroller’s Justice Court Fund on a monthly … about TSLED: Contact us: Mail:Justice Court Fund Office of the State Comptroller 110 State Street – 12th Fl Albany, …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundOversight of Language Access Services
… covered the period from January 2019 through December 2024. About the Program The New York City Health and … Care, and Street Health Outreach & Wellness (SHOW) mobile units. H+H’s mission is to provide high-quality, … for LAS. For example, some OPI services were billed at VRI rates, which are higher, and some services for Spanish were …
https://www.osc.ny.gov/state-agencies/audits/2025/11/25/oversight-language-access-servicesOpinion 88-72
… to serve them, but the county district has refused to do so. The residents have now approached the town with a … within an existing county sewer district. Although the provisions of Articles 12 and 12-A of the Town Law and … of a district furnishing a similar service, the district so included may be represented at the public hearing on the …
https://www.osc.ny.gov/legal-opinions/opinion-88-72DiNapoli: State Pension Fund Valued at $273.4 Billion at End of Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced that the estimated value of the New York … State Common Retirement Fund (Fund) was $273.4 billion at the end of the third quarter of State Fiscal Year 2024-25. … by allocation are invested in cash, bonds, and mortgages at 22.16%, private equity at 14.58%, real estate and real …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-state-pension-fund-valued-2734-billion-end-third-quarterWhat Is a Claim? – Improving the Effectiveness of Your Claims Auditing Process
… Basically, a claim is a demand presented for the payment of money due for goods … by the local government or school district, so long as it is properly itemized and provides all the information, … for audit. Using a standard claim form as a cover sheet is desirable because required information is presented in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/what-claimVestal Central School District – Financial Condition (2014M-08)
… Background The Vestal Central School District is located in the Towns of Vestal and Binghamton in Broome County and in … Town of Owego in Tioga County. The District is governed by the Board of Education which comprises nine elected … Although the Board and administration did present to the public the financial information required by law, they did …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08Comptroller DiNapoli Releases School District Audits
… approved prior to payment, supported or accounted for in a timely manner. In addition, school officials are using debit cards for cash … School District – Financial Operations (Tioga County) In the sample auditors reviewed, 30 claims (11 percent) …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Opinion 2007-2
… (method of charging back expenses of); (custody of voting machines) COUNTY LAW §361-a; ELECTION LAW §§3-226, 4-136 and … expenses relating to the repair and maintenance of voting machines. Counties may apportion those expenses among the … may not turn over the care, custody and control of voting machines to towns and cities, the county is permitted to …
https://www.osc.ny.gov/legal-opinions/opinion-2007-2