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State Police Bulletin No. SP-145
… To provide the Division of State Police instructions for processing the 2013 Education Payment. Affected Employees … will be made annually in June of each year and will be for one degree only. When the degree is obtained during the … Information The education payment is included as salary for retirement purposes for employees in BU07, BU17 and BU62. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-145-2013-state-police-education-paymentSelected Aspects of Toll Collections
… Objective To determine whether the New York State Thruway Authority ensures that New York State Thruway users are accurately billed for the correct … To determine whether the New York State Thruway Authority ensures that New York State Thruway users are …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsDepartment of Transportation Bulletin No. DOT-20
… Purpose To provide agency procedures for processing payments. Affected Employees CSEA employees in … York and the Civil Service Employees Association provides for Call Out Bonus Pay for eligible employees. The Winter Maintenance season is from … To provide agency procedures for processing payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-20-call-out-response-payment-employees-engaged-winter-maintenanceSylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys … are safeguarded. Background The Sylvan Beach Fire District is a district corporation of the State, distinct and separate … of Fire Commissioners consists of five elected members and is responsible for the District’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsXI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… A Third Party Contract is one in which a state agency enters into a contract with another … of the State Contractor is not, as it normally is, to provide goods or services (directly and/or through … with a third party (the “Third Party Contractor”). In many cases, these contracts between the state agency and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… the Clerk. Internal controls over the issuance of parking tickets were not established to provide reasonable assurance that all tickets were accounted for. Procedures for the collection and … requiring City police and MTA officers to issue parking tickets in a sequential order and maintain copies of all …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mTown of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… report – pdf] Audit Objective Determine whether the Town of Coxsackie (Town) Supervisor maintained complete, accurate … Determine whether the Town of Coxsackie Town Supervisor maintained complete accurate and …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Canarsie Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether costs reported by Canarsie Childhood Center on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments Reimbursable Cost Manual and the Consolidated
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/canarsie-childhood-center-inc-compliance-reimbursable-cost-manualOversight of the Agricultural Assessment Program
… enacted in 1971 to protect and promote the availability of land for farming purposes. The law allows reduced property tax bills for land in agricultural production by limiting the property tax … Program (Program) by evaluating the property owner’s application, including consideration of whether the land …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programSullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education (Board) …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mNew York City Bike Share Program – Oversight of Revenue Collection and Monitoring
… whether the New York City Department of Transportation (DOT) collects selected revenues from the New York City Bike … by the terms of the agreement. We also determined whether DOT monitors the vendor for compliance with the contract … from July 2019 to October 2024. About the Program In 2013, DOT launched the New York City Bike Share program, which is …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/new-york-city-bike-share-program-oversight-revenue-collection-and-monitoringMalverne Union Free School District – Fund Balance (2016M-120)
… The purpose of our audit was to examine the District’s fund balance for the period July 1, 2014 through March 1, … budgets that, as a result, included the use of fund balance that was not needed. The unemployment insurance reserve had a balance of $881,900, which could fund almost 28 years of unemployment expenditures. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120State Agencies Bulletin No. 2235.2
… authorizes the 3% salary increase for fiscal year 2024-2025 for all eligible Management and Confidential employees … M/C Retroactive Salary Increase: Employees with a Comp Rate Code of HRY (Grade 600 or 800) Employees with a Comp Rate Code of ANN who are in a traineeship (Grade 800) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22352-april-2024-managementconfidential-mc-retroactive-salary-increaseState Agencies Bulletin No. 2349
… automatic processing of the April 2025 M/C Retroactive Salary Increase and provide instructions for payments not … Background: Chapter 190 of the Laws of 2023 provides for a salary increase of three percent (3.00%) for Fiscal Year 2025-2026 and includes the April 1, 2025, M/C Salary Schedule and the April 1, 2025 Salary Schedule for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2349-april-2025-managementconfidential-mc-retroactive-salary-increaseEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2020
The New York State Legislature amended the Finance Law in 2015 by adding a new Section 8-c, which provides for the establishment of a statewide electronic syste
https://www.osc.ny.gov/files/reports/special-topics/pdf/enterprise-fraud-2020.pdfDiNapoli: Former Savona Mayor Charged With Defrauding the Village
… Former Savona Mayor Gregge Harrian was arraigned in Steuben County Court today on felony charges of five counts of offering a false instrument for filing and five counts of misdemeanor falsifying business … Former Savona Mayor Gregge Harrian was arraigned in Steuben County Court on …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-villageIX.7.H Federal Funding Accountability and Transparency Act (FFATA) – IX. Federal Grants
… Federal agencies are required to report the name of the entity receiving the award, the amount of the award, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7h-federal-funding-accountability-and-transparency-act-ffataComptroller DiNapoli Releases State Audits
… Metropolitan Transportation Authority (MTA): Bus Driver Licensing (Follow-Up) (2015-F-13) An initial report …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-auditsPerformance of Industrial Development Agencies in New York State - 2024 Annual Report
This report summarizes IDA data for fiscal year 2022. For regional and IDA-level summary data.
https://www.osc.ny.gov/files/local-government/publications/pdf/ida-performance-report-2024.pdfWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… Fiscal Reports (CFRs) of the Whitestone School for Child Development (Whitestone) were calculated properly, … Consolidated Fiscal Reports of the Whitestone School for Child Development were calculated pr …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manual