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Oversight of Information Technology Consultants and Contract Staffing
… information technology (IT) services procured from consultants and contract staff to ensure compliance with … the mission of the State. ITS procures services through consultants and contract staff and is responsible for … purchases, including those for IT services provided by consultants and contract staff. ITS procures IT consultants …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingChappaqua Central School District - Fixed Assets (2022M-186)
… records and did not perform a physical inventory count since 2018. Of the 164 assets reviewed, 148 assets … officials did not perform, a periodic inventory count or an unannounced asset count for District departments. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186New Suffolk Common School District - Board Oversight and Local Finance Law (2018M-177)
Determine whether the Board provided adequate oversight of financial operations and whether they and officials complied with Law when using a line of credit
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/14/new-suffolk-common-school-district-board-oversight-and-local-finance-lawOpinion 2000-23
… in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary increase of additional amount … -- Compensation (entitlement to salary increase by police chief of additional amount received by other than next … is the highest ranking subordinate police officer to the chief and who is a member of a negotiating unit, receives a …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23Unified Court System Bulletin No. UCS-139
… effective 4/5/07 and 4/3/08, using the Action/Reason codes of PAY/SAC (Pay Rate Change/Mass Salary Increase). … the Time Entry page. The following is a list of the earn codes that will be automatically adjusted: AS1, ES1, EXT, … agency must report the adjustments when the following earn codes were used to report earnings on or after 4/6/06: RGO, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-139-retroactive-general-salary-and-location-pay-increasesNYS Pension Fund Commits $2 Billion to Climate Transition Index
… of ESG index solutions dates back 20 years and with innovations like the Russell 1000 TPI Climate Transition …
https://www.osc.ny.gov/press/releases/2021/12/nys-pension-fund-commits-2-billion-climate-transition-indexNYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
New York State Comptroller Thomas P DiNapoli today announced that American Electric Power AEP one of the largest carbon emitters in the country has adopted new longterm targets for lowering greenhouse gas GHG emissions consistent with the Paris Agreements goals
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsOpinion 91-12
… that bear on the issues discussed in the opinion. FIRE COMPANY -- Powers and Duties (retention of moneys derived … GENERAL MUNICIPAL LAW, §204-a: Moneys raised by a fire company through activities conducted under the authority of General Municipal Law, §204-a belong to the fire company to be used for the lawful purposes of the fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-12Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… operations? Audit Period January 1, 2023 – June 16, 2025 Understanding the Audit Area The Board must provide … totaled $299,640 and revenues and redeposited startup cash 1 totaled $372,140. Audit Summary The Board did not … Board generally did not review bank statements, canceled check images and bank reconciliations for any accounts to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Opinion 88-57
… rates may include a classification under which low income senior citizens are charged at a reduced rate) CONSTITUTIONAL … of water rates including a classification under which senior citizens meeting certain income criteria are charged … may establish a schedule of water rates under which senior citizens who meet certain income criteria are charged …
https://www.osc.ny.gov/legal-opinions/opinion-88-57State Comptroller Thomas P. DiNapoli Statement on Executive Budget
… Executive Budget proposal: “Governor Hochul introduced her Executive Budget proposal amid continued economic growth; …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… System (SFS) on a more real-time basis that is better aligned with the timing of payroll charges. To avoid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsDiNapoli: School District Tax Levy Cap Below 2 Percent
… Property tax levy growth for school districts will be capped at 1.81 percent for the 2020-2021 fiscal year, down from a 2 percent cap in … The 1.81 percent cap affects the tax cap calculations for 676 school districts as well as 10 cities with fiscal … Property tax levy growth for school districts will be capped at 181 percent for the …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentContract Advisory No. 12
… to OSC for audit and approval from the New York State Grants Gateway system (Gateway). The e-Documents system will … creating an SFS contract transaction. The attached list of Grants Electronic Contracting Pointers provides additional … for contract development and submission, refer to the Grants Reform website . References: Additional information …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsConnetquot Public Library – Cash Disbursements (2017M-125)
… County. The Library is governed by an elected five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled $6,040,900. Key Findings The Board adopted a policy granting check signing authority to … of any purchase and limit the use of confirming POs to emergency situations. …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125State Agencies Bulletin No. 306
… information about additional public queries available for agency use. Affected Employees Agency PaySR users with … section of PS Query. Generic public queries make it easier for PS Query users to retrieve information needed for frequently used reports or data requests. The new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseOpinion 91-37
… in the opinion. FINES AND PENALTIES -- Disposition of Parking Fines (received by city parking violations bureau for violations of Vehicle and Traffic Law, §§306 and 402) PARKING AND TRAFFIC REGULATIONS -- Parking Regulations … disposition of fines and penalties collected by a city Parking Violations Bureau PVB for violations of sections 306 …
https://www.osc.ny.gov/legal-opinions/opinion-91-37NYS Comptroller DiNapoli Leads Coalition of Comptrollers & Treasurers Opposing Trump Repeal of Clean Power Plan
… York State Comptroller Thomas P. DiNapoli today announced that a coalition of 11 state and local Comptrollers and … repeal of the Clean Power Plan, an EPA regulation that significantly reduces greenhouse house gas (GHG) emissions. The Comptrollers and Treasurers argued that repealing of the Plan could substantially impact the …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-leads-coalition-comptrollers-treasurers-opposing-trump-repeal-clean-powerFormer Assistant Director of Queens Pre-School Provider Pleads Guilty to Stealing $5 Million Intended for Special Needs Students
… that Rabbi Samuel Hiller, the former assistant director of Island Child Development Center, once one of New York City's largest providers of special education services to pre-schoolers with … that Rabbi Samuel Hiller the former assistant director of Island Child Development Center pleaded guilty to stealing …
https://www.osc.ny.gov/press/releases/2017/04/former-assistant-director-queens-pre-school-provider-pleads-guilty-stealing-5-million-intendedCincinnatus Fire District – Board Oversight (2025M-77)
… [read complete report – audit] Audit Objective Did the Cincinnatus Fire … 31, 2024. We extended the audit period to March 18, 2025 to review training certificates, the adopted code of ethics policy and obtain the 2025 adopted budget. Understanding the Audit Area A fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77