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State Agencies Bulletin No. 1995.2
… OT PEF 2.5 RS5 ORP SO5 Recall SBY OT CSEA Class 2.5 RA5 ORS ST2 Standby OT Adjust – CSEA 2.5 RA2 SOY ST5 Standby OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19952-pilot-program-establishing-temporary-overtime-rate-employees-certainDiNapoli: MTA's Plan to Pull Trash Cans Didn't Make Stations Cleaner
… number of rats in subway stations. After four years the best one can say about this experiment is that it's …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mtas-plan-pull-trash-cans-didnt-make-stations-cleanerSchenectady 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-projectOpinion 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-88-72Williamsville 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-193Town 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-133Justice 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-fundTown of Worth – Audit Follow-Up (2014M-323-F)
… was to assess the Town’s progress, as of February 2020, in implementing our recommendations in the audit report released in February 2015. Background The Town of Worth (Town) is … was to assess the Towns progress as of February 2020 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2021/02/19/town-worth-audit-follow-2014m-323-fDiNapoli Announces Change in Leadership of State Pension Fund's Real Estate Advisory Committee
… service, David Peirez is stepping down as Chairman of the Real Estate Advisory Committee (REAC) for the New York State … “It has been a professional pleasure to help guide real estate investments for the state’s pension fund,” Peirez … and look forward to leading the committee as we guide real estate investments in the years to come.” REAC consists …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-announces-change-leadership-state-pension-funds-real-estate-advisory-committeeWage Subsidy and Transitional Employment Programs
… makes performance-based payments to WSP/TE contractors when participants achieve certain employment milestones. … milestones that participants did not actually reach. Also, we could not entirely verify milestones for one-third of the cases we reviewed. Key Recommendations Develop a system to more …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsDiNapoli: NYC Office Market Will Take Years to Recover From Pandemic
… space are likely to influence conversations over the best use of physical space in the coming months and years. …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-nyc-office-market-will-take-years-recover-pandemicNew York’s Economy and Finances in the COVID-19 Era (May 13, 2021)
… Economic Impact Payments in New York Since March 2020, the federal government has enacted six pandemic relief … Since March 2020 the federal government has enacted six pandemic relief …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-may-13-2021DiNapoli: 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 92-8
… ask whether Local Finance Law, §165.00 prohibits a city from depositing with the State the proceeds of bonds and … aid and provides that the State's share shall be payable from appropriations made to the State Department of … street and highway projects. The repayment is made from the proceeds of obligations issued by the New York State …
https://www.osc.ny.gov/legal-opinions/opinion-92-8Village of Addison – Payroll (2024M-12)
… (B Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the … Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public … corrective action. 1 The former Clerk-Treasurer resigned on March 1, 2023. …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Fare Evasion
… manner. Transit’s Division of Operations Planning (OP) is responsible for generating random samples of Transit … observe SBS buses and share the fare evasion rates with OP. The results of these observations are used to determine … reported to the Board quarterly. The MTA Bus Division of OP generates its own random samples of local MTA Bus trips …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionOakfield-Alabama Central School District – Procurement (2024M-103)
… contract, as required. Obtain competitive pricing for 26 purchases and public works contracts totaling $107,441. … coverage purchases totaling $601,511. As a result, there is an increased risk that goods and services were not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103