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Jericho Union Free School District – Acceptable Use Policy (2022M-194)
… or contain code to compromise a user’s computer or prompt the user to perform activities that may result in malware … we found: All nine business office employees, including the Assistant Superintendent for Business Affairs (ASB), were … office staff who utilize computers are adequately informed of the regulations. District officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194Sharon Springs Central School District – Fund Balance Management (2022M-100)
… balance. Key Findings The Board and District officials did not effectively manage fund balance, and need to improve … appropriations and appropriating fund balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided for by statute and circumvents the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… condition and its accountability over the water and sewer funds for the period June 1, 2012 through May 31, 2014. … for the 2014-15 fiscal year for all operating funds total approximately $3.7 million. Key Findings Village … amounts due to the general fund from the water and sewer funds. For the fiscal year ending May 31, 2013, the water and …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityMiller Place Fire District – Credit Cards (2024M-58)
… supported and for appropriate purposes. As a result, there is an increased risk that the District will expend funds for …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Town of Hurley – Transfer Station Collections (2024M-132)
… or recorded. As a result, an increased risk exists for collections not to be properly accounted for and even lost, stolen or misappropriated without detection. For example: The amount of municipal waste collected, as …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132Town of Perth – Supervisor’s Records and Reports (2024M-149)
Determine whether the Town of Perth Town Supervisor Supervisor maintained complete accurate and timely accounting records and reports to allow the Town Board Board to effectively manage the Towns financial operations
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget
… following statement on New York City's Fiscal Year (FY) 2026 Executive Budget: “New York City’s proposed budget … anticipated spending to more than $118 billion in FY 2026, fueled by about $1.7 billion in additional spending to … to revenue collections projected before the end of FY 2026, a substantial increase from January’s projection. If a …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budgetTown of Alden – Town Clerk/Tax Collector (2024M-106)
… collections. As a result, collections were at greater risk for theft or loss. In addition, the Clerk accumulated … when they were received. As a result, the potential for missing funds and the misuse of funds increases …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106State Agencies Bulletin No. 1829.1
… report will be sorted by Department ID, then by employee name in alphabetical order. NHRP709 – Mass Salary Increase … the 04/01/2020 Salary Schedule is loaded in PayServ as part of processing for the Administration cycle, the agency … reports will be sorted by Department ID, then by employee name in alphabetical order. NHRP704 – Mass Salary Increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18291-april-2020-civil-service-employees-association-csea-retroactive-2State Agencies Bulletin No. 1749.1
2019 Summer Session Payments for Institution Teachers
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17491-2019-summer-session-payments-institution-teachersState Agencies Bulletin No. 1485
… position but will not be paid unless Summer Session is reported. If the teacher is 21P, is not working Summer Session and will not return to work in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1485-2016-summer-session-payments-institution-teachersState Agencies Bulletin No. 1409
… position but will not be paid unless Summer Session is reported. If the teacher is 21P, is not working Summer Session and will not return to work in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1409-2015-summer-session-payments-institution-teachersState Agencies Bulletin No. 1252
… position but will not be paid unless Summer Session is reported. If the teacher is 21P , is not working Summer Session and will not return to work in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1252-2013-summer-session-payments-institution-teachersState Agencies Bulletin No. 1077
… positions, but will not be paid unless Summer Session is reported. If the teacher is 21P, is not working Summer Session and will not return to work in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1077-procedures-processing-2011-summer-session-payments-institution-teachersState Agencies Bulletin No. 1171
… will remain Active in their regular positions, but will not be paid unless Summer Session is reported. If the teacher is 21P, is not working Summer Session and will not return to work in the Fall of 2012, the agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1171-procedures-processing-2012-summer-session-payments-institution-teachersState Agencies Bulletin No. 1328
… position but will not be paid unless Summer Session is reported. If the teacher is 21P, is not working Summer Session and will not return to work in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1328-2014-summer-session-payments-institution-teachersOpinion 91-6
… General Municipal Law, §103 provides, in pertinent part, as follows: Except as otherwise expressly provided by …
https://www.osc.ny.gov/legal-opinions/opinion-91-6Fare Evasion
… pay their fare before boarding at ticket purchase machines located at SBS bus stops, except for one route in … the signage inside and outside the buses, ticket purchase machines, and in the subway stations. Implement sufficient …
https://www.osc.ny.gov/state-agencies/audits/2021/04/15/fare-evasionState Agencies Bulletin No. 2193
… Chapter VI Miscellaneous, Subchapter A, General Rules Part 355, Charitable Contributions through the State … Employee’s Department ID, Employee’s NYS EMPLID, and Name. Agencies must ensure the current pledge card, which …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2193-2024-state-employees-federated-appeal-sefa-campaignOpinion 88-67
… This opinion represents the views of the Office of the State Comptroller at the time it was … LAW, §4-400(1)(c): If a law partner of a village mayor is appointed to the position of village attorney, the mayor … employee, individually or as a member of a board, has the power or duty to: (a) negotiate, prepare, authorize or …
https://www.osc.ny.gov/legal-opinions/opinion-88-67