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Oversight of Chronic Absenteeism (Follow-Up)
… K–12 public school students enrolled in New York State’s 732 public schools. Nationally, 7 million students (about 1 …
https://www.osc.ny.gov/state-agencies/audits/2020/05/06/oversight-chronic-absenteeism-followNewburgh Fire Chief Charged in White Plains Federal Court with Fraudulently Obtaining Retirement Benefits
… Thomas P. DiNapoli, New York State Comptroller, Preet Bharara, United States Attorney for … his return to work in the public sector to the New York State and Local Police and Fire Retirement System. Under New York State law, a public sector … State Comptroller DiNapoli announced the indictment of …
https://www.osc.ny.gov/press/releases/2016/01/newburgh-fire-chief-charged-white-plains-federal-court-fraudulently-obtaining-retirement-benefitsLead Contamination of State Armories (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … Contamination of State Armories (Report 2019-S-50 ). About the Program The Division of Military and Naval Affairs … To determine the extent of implementation of the five recommendations …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followMonitoring of Construction Management
… if the Office of General Services (Office) is adequately monitoring construction management contracts to ensure they … determine if the Office of General Services is adequately monitoring construction management contracts to ensure they …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementOversight of Passenger Safety (Follow-Up)
… Disabilities Services Offices (DDSOs) – Metro NY (the Bronx and Manhattan), Brooklyn, Bernard M. Fineson (Queens), and Staten Island – are responsible for overseeing 115 State-run …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followState Comptroller DiNapoli Releases State Audits
… Over Bank Accounts (2014-S-69) Auditors found weaknesses in the monitoring and authorization of bank accounts, which … including those resulting from accelerating deterioration in certain structural components, authority officials should … Auditors found weaknesses in the monitoring and authorization of bank accounts which …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-auditsReporting Unclaimed Funds to New York State
… securities to the New York State Comptroller’s Office of Unclaimed Funds. Entities required to report and remit unclaimed funds include, for example, banks, insurance …
https://www.osc.ny.gov/unclaimed-funds/reportersAvoca Central School District – Payroll (2025M-14)
… District (District) officials accurately pay employees’ salaries and wages? Audit Period July 1, 2022 – January 28, … Audit Summary District officials generally paid employees’ salaries and wages accurately during the period July 1, 2022 through October 10, 2024. We reviewed 35 employees’ salaries and wage payments totaling $417,720 and determined …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… [read complete report – pdf] Audit Objective Did the Town of Kingsbury (Town) Board … on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66DiNapoli: Regional Land Banks Fighting Urban Blight
… State Comptroller DiNapoli today released a report on the progress regional land banks are making in helping communities fight blight and … for demolition. In many cases, the land banks focus on rehabilitating residential properties, but many also … State Comptroller DiNapoli today released a report on the progress regional land banks are making in helping …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-regional-land-banks-fighting-urban-blightDiNapoli: Small Business Growth in New York Outpaced National Average
… time frame, small business employment rose by 9.2 percent in New York while increasing 8.9 percent across the country. … These companies provided more than 4.1 million jobs in the state in 2016, just over half of all private sector jobs in New …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-small-business-growth-new-york-outpaced-national-averageState Agencies Bulletin No. 1110
… available at the close of Pay Period 26 for fiscal year 2010-11. Fields on the report include EmplID, Employee … Unit, Pay Basis Code, Part-time Percentage, Action Reason, Old Comprate, New Comprate and Increment Code. Note: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1110-retroactive-april-2011-performance-advances-graded-and-ns-employeesState Police Bulletin No. SP-252
… If the employee meets the eligibility criteria and has a Payroll Status of Active or Leave With Pay on the payment … only if the employee was subsequently returned to the payroll in an eligible bargaining unit. Rows will be inserted … dates on or after the effective date of the payment, the payroll system does not consider the AC-230 when calculating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-252-april-2023-april-2024-and-april-2025-retroactive-salary-increases-stateOpinion 95-4
… be guided by this code of fair procedure. March 1, 1995 Charles E. Drake, County Attorney County of Hamilton …
https://www.osc.ny.gov/legal-opinions/opinion-95-4Opinion 96-17
… attending emergency medical service conference); (reimbursement of volunteer firefighters for tuition expenses … certain college courses) VOLUNTEER FIREFIGHTERS -- Reimbursement for Expenses (expenses for attendance at … fire district, pursuant to section 72-g, provide a tuition reimbursement plan for volunteer firefighters who …
https://www.osc.ny.gov/legal-opinions/opinion-96-17DiNapoli: Governor Cuomo's Proposed Budget Continues Fiscal Progress
… plan to close future budget gaps, as I have called for, or we could get sidetracked and fall back on short-term … withholding, projected at $35 billion, is the largest single element of overall tax receipts and is expected to … fiscal year basis, school aid would increase $1.1 billion, or 5.1 percent. Even with the increase, aid has remained …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-governor-cuomos-proposed-budget-continues-fiscal-progressPassenger Vehicle Fleet Management
… Purpose To determine what steps the Office of General Services (OGS) has taken to manage the State’s passenger vehicle fleet, and to … To determine what steps the Office of General Services OGS has taken to …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementOpinion 89-60
… benefit as a result of that contract. That interest is prohibited if the officer or employee, individually or as … §802). Any contract willfully entered into in which there is a prohibited interest is null, void and unenforceable (General Municipal Law, §804) …
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 88-67
… mayor hired as village attorney) GENERAL MUNICIPAL LAW, §800(3); VILLAGE LAW, §4-400(1)(c): If a law partner of a … contract within the meaning of General Municipal Law, §800(3) if the mayor's partner is hired independently of the … Municipal Law. Article 18 of the General Municipal Law (§§800, et seq .) contains the provisions of law which relate to …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Local Government – 2023 Financial Condition Report
… billion) for local governments outside of New York City. School districts, towns, and villages received $23.9 billion, … period. The inflation factor for local governments with a calendar fiscal year in 2024 is 6.26 percent. The combination … 2021. Nearly all of this (95.8 percent) came from school district elementary and secondary education, with most of the …
https://www.osc.ny.gov/reports/finance/2023-fcr/local-government