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Opinion 90-45
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Standardization (contents … opinion, efficiency or economy will be served. This is in reply to your letter requesting our opinion on the … make and size of loader tires. The reasons recited in the proposed resolution to support standardization are …
https://www.osc.ny.gov/legal-opinions/opinion-90-45State Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Eastchester … alterations which may impact employee safety. The New York State Department of Transportation rated a town-owned bridge … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… today by State Comptroller Thomas P. DiNapoli. “New York’s farmers know how important honey bees and other pollinators … bee colonies. Agriculture is a key part of New York’s economy and we should do everything we can to support it. I … Managed Pollinators (Honey Bees) Related Links Interactive Map Journal (Supplement to Jan. 2023 audit of AG and Markets) …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programState Comptroller DiNapoli Releases Audits
… PSC revenues and related activities to ensure that the PSC account is receiving all revenue due. Department of Labor …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsIX.9.C Transfer Procedure – IX. Federal Grants
… provided in the request: Chapter, section, year, page and lines of the law authorizing the transfer; Federal Fund(s), … SFS. See Chapter XIX, Section 2.C Project Activities for additional information on setting up project activities.) … transactional ChartFields for the charge and revenue lines on the journal are: Expenditure lines: GL Business …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix9c-transfer-procedureState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. The Division of Military and Naval Affairs — Internal Controls Over … Financial Operations (Follow-Up) (2022-F-4) The Division of Military and Naval Affairs (DMNA) manages New York State’s military forces, which are composed of the New York Army National Guard, the New York Air …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsOversight of Child Protective Services (Follow-Up)
… Objective To assess the extent of implementation of the three recommendations included in our initial audit report, Oversight of Child Protective Services (Report 2021-S-17 ). About the … To assess the extent of implementation of the three recommendations … included in our initial audit report Oversight of Child Protective Services Report 2021S17 …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followState Comptroller DiNapoli Releases Municipal & School Audits
… announced the following local government and school audits were issued. Hammondsport Central School District – Multiyear … Town officials did not ensure non-payroll disbursements were for appropriate town purposes. The board did not … records and reports or ensure annual financial documents were filed, as required. Greenburgh Central School District – …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Hudson Falls – Information Technology (2025M-10)
… [read complete report - pdf] Audit Objective Did Village of Hudson Falls (Village) officials adequately secure and … and adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of services, periodically test backups or provide IT security …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10Town of Wawayanda – Financial Operations (2024M-160)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit … the draft audit report. We encourage the Board to make the CAP available for public review in the Clerk’s office. 1 …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160West Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… oversight of financial operations? Audit Period January 1, 2023 – April 3, 2025 Understanding the Audit Area The Board … software and preparing financial reports. From January 1, 2023 through December 31, 2024, the Department’s … annual U.S. Internal Revenue Service (IRS) 990 form. 3 However, neither the Treasurer nor accountant …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees … structures. In the Town, property owners may submit an application to the Highway Department (Department) to request … properly collect record and deposit culvert pipe application fees application fees and culvert pipe …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57DiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… special needs children must properly account for their use of public funds,” DiNapoli said. “We have found too many schools that fall short of state education requirements, which is why we are auditing … findings to the State Education Department for recovery of the misspent funds.” Yeled is one of many preschool …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… proper case documentation and the same county department was deficient in providing required follow-up services at the … follow-up services were not provided (37) or documentation was insufficient to determine whether services were provided … children. The report notes that in April 2019, state law was amended to lower the standard for elevated blood lead …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programSUNY Bulletin No. SU-342.2
… and provide guidance for entering the leave transactions in PayServ. Affected Employees: All eligible employees … Leave program for Management/Confidential employees in the professional services of SUNY’s State-operated … and other pertinent facilities defined as “colleges” in Article II, Section 1(d) of the policies of the Board of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3422-suny-paid-parental-leave-fullState Agencies Bulletin No. 2338
… ID, then by employee name in alphabetical order. NHRP709 – Mass Salary Increase Exception Report This report … that were increased in an eligible bargaining unit. NHRP709 – Mass Salary Increase Exception Report This report … the General Comments page. Employees Who Appeared on the NHRP709 – Mass Salary Increase Exception Report Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2338-april-2025-agency-police-services-unit-apsu-3-salary-increaseState Agencies Bulletin No. 2126.4
… This Bulletin Supersedes Payroll Bulletin 2126.3 Purpose: The purpose of this bulletin is to inform agencies of the … and provide guidance for entering the leave transaction in PayServ. Affected Employees: All eligible employees … The purpose of this bulletin is to inform agencies of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21264-paid-parental-leave-fullState Agencies Bulletin No. 1498
… and Pay Period 12L for Institution) Contract Pay Teacher: Method of Payment In accordance with the 2015-2016 … the actual number of days (excluding pass days) within the teacher’s academic year. Biweekly payments are calculated as … Days in Academic Year = Daily Rate of Pay (prorated if the teacher works less than 100%) Daily Rate of Pay multiplied by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1498-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1337
… and Pay Period 12L Administration) Contract Pay Teacher: Method of Payment In accordance with the 2011-2015 … the actual number of days (excluding pass days) within the teacher’s academic year. Biweekly payments are calculated as … Days in Academic Year = Daily Rate of Pay (prorated if the teacher works less than 100%) Daily Rate of Pay multiplied by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1337-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1261
… and Pay Period 12L Administration) Contract Pay Teacher: Method of Payment In accordance with the 2011-2015 … the actual number of days (excluding pass days) within the teacher’s academic year. Biweekly payments are calculated as … Days in Academic Year = Daily Rate of Pay (prorated if the teacher works less than 100%) Daily Rate of Pay multiplied by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1261-restoration-contract-pay-and-additional-pay-21p-institution-teachers