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City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… complete report – pdf] Audit Objective Determine whether City of Yonkers (City) officials ensured Yonkers City School District (District) employees’ separation … Determine whether City of Yonkers City officials ensured Yonkers City School District District …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolOpinion 90-62
… 158). We are aware of no provision of law authorizing the withholding of a highway superintendent's salary solely … his duties ( cf . Town Law, §27[1], providing for the withholding of salary of certain town officers and employees, …
https://www.osc.ny.gov/legal-opinions/opinion-90-62Opinion 98-16
… fund of excess moneys in school district reserve fund for tax certiorari claims) SCHOOL DISTRICTS -- Reserve Fund … general fund of excess moneys in fund established to pay tax certiorari claims) EDUCATION LAW, §3651: Moneys deposited in a tax certiorari reserve fund by a school district, which are …
https://www.osc.ny.gov/legal-opinions/opinion-98-16Opinion 93-19
… or statutory amendments that bear on the issues discussed in the opinion. COURTS -- Surrogate's Court (fees for … or for certified copies of orders of adoption. This is in reply to your correspondence in which you requested our opinion … This is in reply to your correspondence in which you requested our …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Protection of Managed Pollinators (Honey Bees) (Follow-Up)
… Ag&Mkts had procedures in place for addressing the discovery of American foulbrood during inspections, in …
https://www.osc.ny.gov/state-agencies/audits/2024/07/12/protection-managed-pollinators-honey-bees-followSteuben County – Safeguarding Computerized Data (2025M-96)
Did Steuben County County officials limit and monitor access to and properly safeguard computerized data in the finance and personnel departments and County Clerks office
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96State Comptroller DiNapoli Releases School Audits
… his office completed audits of the Attica Central School District , Clarence Central School District , Franklin Square Union Free School District , Greater Amsterdam School District , … Thomas P DiNapoli today announced the following school district audits were issued …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-1Liberty Resources, Inc. – Compliance With the Reimbursable Cost Manual (2023-S-22)
To determine whether the costs reported by Liberty Resources, Inc. on its CFRs were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the SED ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s22.pdfTown of Westerlo - Information Technology (2020M-33)
… user accounts. Develop a service level agreement with the third-party vendor to address the Town’s specific … for IT services. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33DiNapoli: Pension Contribution Rates Remain Stable for Fiscal Year 2017-18
… contribution rates for the New York State and Local Retirement System (NYSLRS) will stay virtually the same in … today. The average contribution rate for the Employees' Retirement System (ERS) will decrease from 15.5 percent of … The average contribution rate for the Police and Fire Retirement System (PFRS) will increase to 24.4 percent from …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-pension-contribution-rates-remain-stable-fiscal-year-2017-18State Comptroller DiNapoli Releases State Audits
… Attorney’s Office: Oversight of Persons Convicted of Driving While Intoxicated (2015-N-2) Although 9,604 offenders … By borough, IID installation rates ranged from 9 percent in Brooklyn to 30 percent in Staten Island. Generally, … June 30, 2014. State Education Department: The Alcott School, Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 2027
… for the LLS payment, is paid service (including part-time annual salaried service, Paid Military Leave, Sick … as soon as possible following approval but prior to or as part of processing for Administration Pay Period 3L or … increment code. Agencies must verify that the Full/Part field on the Job Data/Job Information page is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2027-april-2022-managementconfidential-mc-longevity-lump-sum-lls-paymentSoftware Management (2015-MR-3)
Software Management 2015MR3
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Comptroller's Oversight of State Contracts
… Procurements Provide the Highest Value to New Yorkers For more than a century, the Comptroller’s Office has conducted independent, pre-review of State and limited Public Authority contacts, adding transparency to … For more than a century the Comptrollers Office has conducted …
https://www.osc.ny.gov/state-agencies/contracts/oversightCUNY Bulletin No. CU-843
… Salary Increase was implemented timely by CUNY for the Summer 2025 contracts and is not included in these … 08/07/2025. The increase was applied to the Spring 2023, Summer 2023, Fall 2023, Spring 2024, Summer 2024, Fall 2024 … taxable gross, and reported on the employee’s Form W-2. The retroactive payments are supplemental taxable income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-843-2023-2024-professional-staff-congress-psc-retroactiveOversight of New York State Forest Tax Programs (2020-S-51)
To determine if the Department of Environmental Conservation is adequately monitoring the 480/480a private forest programs to ensure forest land is appropriately enrolled and landowners are adhering to requirements to assist in the protection of the environmental benefits of the State's forest ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s51.pdfLinkNYC Program Revenues and Monitoring (2019-N-5)
To determine whether New York City received all revenues specified in the contract terms and whether the Department of Information Technology and Telecommunications monitored the contract to ensure that Links were installed and maintained to ensure user privacy and Link availability according to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n5.pdfState Agencies Bulletin No. 2329.2
… inform agencies of OSC’s automatic processing of the April 2025 LGS payment and provide instructions for payments not … Construction Fund and CSEA Effective Dates: The April 2025 LGS Payment will be processed in separate paychecks on … Date Effective Date Check Date Institution 26 Lag 03/31/2025 04/01/2025 04/17/2025 Administration 1 Lag 03/31/2025 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23292-april-2025-civil-service-employees-association-csea-public-employeesOpinion 89-26
… Disclosure (applicability to fire districts) GENERAL MUNICIPAL LAW, §811: A fire district is authorized to … for its officers and employees, but if it fails to do so there is no requirement that the officers or employees … in Government Act", amended Article 18 of the General Municipal Law (§800 et seq .) to provide for a system of …
https://www.osc.ny.gov/legal-opinions/opinion-89-26Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up)
… included in our initial audit report, Adult Career and Continuing Education Services – Vocational … The State Education Department’s (Department) Adult Career and Continuing Education Services – Vocational … living through training, education, rehabilitation, and career development. ACCES-VR’s work begins with the …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/adult-career-and-continuing-education-services-vocational-rehabilitation-supported