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Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … board did not perform an audit of the treasurer’s records for the 2011, 2012 and 2013 fiscal years until April 2014. … The treasurer did not obtain board and membership approval for all bills before paying them and did not retain adequate …

https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0

Leading the Way on Climate Investment

… critical to ensuring that the Fund is best-positioned for market changes stemming from the transition. Comptroller … change-related investment risks and pursuing opportunities for the Fund’s investments. To learn more about how the Fund … released a Climate Action Plan that lays out a path for the Fund to further address climate risk in its …

https://www.osc.ny.gov/common-retirement-fund/leading-way-climate-investment

XI.5 Purchase Authorizations – XI. Procurement and Contract Management

… When a State agency awards a term contract that allows for the purchase of commodities on an as-needed basis, the … the State Comptroller (OSC) funds reservation requirements for Purchase Authorizations, instructions for numbering Purchase Authorizations and forms/templates to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi5-purchase-authorizations

State Agencies Bulletin No. 2085

… automatic processing of the December 2022 minimum wage increases for hourly employees and provide instructions for payments … including increases for employees whose annual salary is below the annualized equivalent of the minimum wage …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2085-december-2022-increase-minimum-wage

Oversight of the Early Intervention Program (Follow-Up)

… ). About the Program When a child has a developmental delay or disability, their early years provide a critical … intervene. Research shows that the earlier a developmental delay or disability is identified, and the sooner services … determines a child has a disability or developmental delay, the municipality is responsible for convening a …

https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-follow

Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)

… ranging in size from fewer than 50 residents with a budget of $173,450 to almost 60,000 residents with a budget of $93.8 million. Villages provide essential services for … plan, guide and manage operations, including the funding of the annual budget to provide those services. Village …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2

DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities

… under his office’s Fiscal Stress Monitoring System (FSMS) for their fiscal year ending in 2024. DiNapoli’s office … monitor their financial condition so they can be prepared for any financial challenges that lie ahead. I encourage … pitfalls.” The latest round of fiscal scores are for local governments with fiscal years ending between Feb. …

https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-cities

State Agencies Bulletin No. 2350

… purpose of this bulletin is to provide agency instructions for processing the 2025 CSEA ASU Work-Related Clothing Allowance for employees in the Racing Inspector title. Affected … Relations (OER) memorandum dated 06/05/2025 provides for a Work-Related Clothing Allowance. Effective Dates: The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2350-2025-work-related-clothing-allowance-asu-employees-title-racing

Fund's Mission, Values and Investment Philosophy

… with exceptional people and the highest standards for ethics and investment management. Core values We commit … these values every day: Performance We expect and strive for Fund performance sufficient to achieve our mission. … hold ourselves collectively and individually responsible for fulfilling our mission. Diversity We seek out and embrace …

https://www.osc.ny.gov/common-retirement-fund/funds-mission-values-and-investment-philosophy

State Agencies Bulletin No. 1327

… Hourly Employee RGO Regular Pay Override RGS Regular Pay Salary Employee TSP Military Training Stipend As with other …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1327-first-phase-deficit-reduction-plan-psnu-employees-summer-seasonal

Opinion 2001-14

… in Contract (municipal officer or employee not deemed to have interest in intermunicipal agreement) MUNICIPAL … 801, 803: An intermunicipal agreement does not constitute a "contract" within the meaning of section 800 of the General … his or her relationship as a village employee and refrain from participation in town board discussions and decisions …

https://www.osc.ny.gov/legal-opinions/opinion-2001-14

NYC Schools Underreporting Bullying and Harassment

… and discrimination as required by the state’s Dignity for All Students Act (DASA). “It’s been six years since DASA … that preventing bullying is both something to strive for and an incredibly complex and multi-layered issue to … Proactively addressing bullying can provide healing for both victims and perpetrators, who are often shown to be …

https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassment

IX.4 Establish & Maintain Federal Grants in SFS for Onboarding Agencies – IX. Federal Grants

… considered to be “Onboarded” agencies. Effective April 1, 2021 the Department of Labor (DOL) and Department of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix4-establish-maintain-federal-grants-sfs-onboarding-agencies

Willsboro Fire District – Financial Controls (2014M-156)

… Purpose of Audit The purpose of our audit was to determine whether the District’s controls were adequate to ensure that financial activity was properly recorded and … and expenditure accounts or reconcile bank balances to book balances. Annual reports have not been filed with OSC …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156

Ballston Area Recreation Commission – Board Oversight (2015M-269)

… Director did not maintain records of sales or make regular bank deposits for money collected from the soccer concession …

https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269

Utica City School District - Payroll (2018M-175)

… and District officials ensure that compensation payments for employees are accurate, properly approved and supported. … or paid in accordance with contracts or Board resolutions. For example, the Board did not authorize salaries paid to six … certainty as to the work performed. Manual adjustments for fingerprint time clock system entries were not adequately …

https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175

Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)

… to determine if the Treasurer properly deposited receipts and if disbursements were for proper Company purposes for the … is located in the Village of Spencer, Tioga County, and is associated with the Village Fire Department. The … Company, which provides fire protection for the Village and the Town of Spencer, is governed by a three-member Board …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-funds

Chautauqua County – Investments and Payroll (2016M-147)

… Purpose of Audit The objectives of our audit were to review the County’s investment program and salaries and … or General Municipal Law (GML). Not all salary payments to 23 elected officials and 94 management employees were … Provide adequate oversight of the investment program to ensure that all investments are made in the County’s best …

https://www.osc.ny.gov/local-government/audits/county/2015/12/23/chautauqua-county-investments-and-payroll-2016m-147