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State Comptroller DiNapoli Releases School District Audits
… longer needed. Of the 550 unneeded accounts, 462 were not used to log into the system in at least six months from the … of goods and services totaling $44,401 or compare billed prices to the awarded contract prices, and overpaid for … been developed, the trustee and treasurer could have used surplus fund balance to reduce the tax levy, rather than …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1Village of Bainbridge - Conflict of Interest (2019M-72)
… that Village officials did not have prohibited interests in Village contracts. Key Finding Trustee and his spouse are … Board, the Trustee had a prohibited conflict of interest in Village contracts with the hardware store. He received a … procedures to help detect and prevent prohibited interests in contracts. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72State Comptroller DiNapoli Releases Municipal & School Audits
… to all required parties within the required timeframes. Of the 6,431 water outlets identified, 1,867 were either not … other available documentation to substantiate the amount of mortgage taxes abated or verify the actual amounts … projects on an ongoing basis and relied on the good faith of the project owners to accurately report benefits and …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsVI.3.C Budget Transfers Between Business Units (Interunit Budget Transfers) – VI. Budgets
… Apportionment – Interunit apportionments are movements of lump sum appropriation authority between Business Units, … within the budget bill language, or in another piece of State law. Consolidation Transfer – Special designation for the movement of budget between appropriations between Business Units as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3c-budget-transfers-between-business-units-interunit-budget-transfersTown of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2014 fiscal year are reasonable. Background The Town of Stony Point, located in Rockland County, issued debt … Town of Stony Point Budget Review B61315 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Opinion 2008-3
… NYS2d 918, mod on other grnds 88 AD2d 780, 451 NYS2d 523, app dsmd 58 NY2d 601, 458 NYS2d 1025, app dsmd 58 NY2d 687, 458 NYS2d 543, rearg den 58 NY2d 824, …
https://www.osc.ny.gov/legal-opinions/opinion-2008-3State Agencies Bulletin No. 2364
… October 2025. Ineligible for Performance Advance Employees with an “Unsatisfactory” evaluation on their last rating date … criteria and have a Payroll Status of Active, Leave With Pay, or Leave of Absence due to a Workers’ Compensation Leave on the payment effective date with the following exceptions: Eligible employees in a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2364-october-2025-civil-service-employees-association-csea-performanceDivision of Housing and Community Renewal Bulletin No. DH-59
… Do not add or delete employees whose eligibility will change due to transactions that will be processed prior to or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-59-april-2013-district-council-37-dc37-longevity-lump-sumState Agencies Bulletin No. 1235
… (Institution) or Pay Period 1 (Administration). Correction Sheets should be submitted as soon as possible but must be … no later than 03/28/13 . Please fax completed Correction Sheets to (518) 402-4949 and send an email to the Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1235-april-2013-civil-service-employees-association-csea-longevity-lump-sumDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… so far,” DiNapoli said. “Since encouraging more drivers to switch to electric cars is a part of the state’s … a marketing strategy to increase awareness and educate drivers of the benefits of owning EVs. Incorporate EV usage …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleAccounts Payable Advisory No. 20
… to facilitate OSC’s transaction approval. OSC’s Bureau of State Expenditures audits and processes Business Units’ … continue to retain hard copy originals as the documents of record unless certified to dispose of the originals by the New York State Archives. Business …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsCity of Yonkers – Budget Review (B17-6-10)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2017-18 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … City of Yonkers Budget Review B17610 …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development (Follow-Up)
To determine the extent of implementation of the recommendations in our initial audit report Purchsing Practices at the Linden Plaza MitchellLama Housing Development Report 2017N5
https://www.osc.ny.gov/state-agencies/audits/2020/06/23/purchasing-practices-linden-plaza-mitchell-lama-housing-development-followUnified Court System Bulletin No. UCS-286
… Is in an eligible bargaining unit on 04/01/2020; and Has a Payroll Status of Active, Leave With Pay, or Leave of Absence … on 04/01/2020 becomes eligible if they return to the payroll between 04/01/2020 and 03/31/2021. For instructions … Not Processed Automatically Eligible employees who have a Payroll Status as described below on the payment effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-286-april-2020-state-new-york-unified-court-system-ucs-judicialTown of Freedom – Financial Management (2021M-191)
… report - pdf ] Audit Objective Determine whether the Town of Freedom (Town) Board (Board) adopted realistic budgets and maintained reasonable levels of fund balance. Key Findings The Board did not develop and … during the past three years to approximately $735,000 as of December 31, 2020, or 69 percent of the 2021 fund …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191State Agencies Bulletin No. 146
… to agencies on reporting this retirement status change for affected employees Affected Employees Tier 3 and Tier 4 members who qualify for reinstatement to Tier 1 or 2 Effective Date 12/17/1999 … Contact the OSC Deductions Help Desk at (518) 486-1213. For Additional Information Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/146-employees-retirement-system-ers-tier-reinstatement-chapter-646-laws-1999State Agencies Bulletin No. 2122
… be automatically terminated. This process may continue on an annual basis. Effective Dates The automatic system terminations will be processed on 04/06/2023 for both Administration and Institution cycles. … ID, then by employee name in alphabetical order. NHRP748 – Post Termination Report This report identifies all employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2122-automatic-system-termination-employees-not-paid-more-one-yearHousing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… Rural Rental Assistance Program (RRAP) payments only for eligible units and are properly maintaining the units for which they receive RRAP payments, and whether the Housing Trust Fund Corporation (HTFC) is engaging in adequate outreach activities to make sure the …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programState Agencies Bulletin No. 2273
… Purpose: The purpose of this bulletin is to notify agencies of the 2024, year-end processing schedule for AC230s, Worksheet for Paycheck Reversal. Background: To … to employees with uncashed paychecks issued in 2023 is underway. Processing Dates: AC230s and accompanied funds …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checksElectronic Fund Transfer Instructions
… to submit your reports and payments. If an alternate form of payment is needed, use the following banking information … EFT, or Federal Wire payment to the New York State Office of Unclaimed Funds. If you are unfamiliar with making … transaction. Bank JP MORGAN CHASE Account Name SNY BUREAU OF ABANDONED PROPERTY Routing Number 021000021 Account …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructions