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Fighting Public Corruption
… DiNapoli is committed to fighting public corruption and encourages the public to help fight fraud and abuse …
https://www.osc.ny.gov/investigationsNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2023
… Message from the Comptroller April 2025 The distribution of federal resources—and the fiscal relationship between … for Needy Families (TANF), Child Nutrition programs (e.g., school breakfast and lunch), programs for Children and … of approximately $158 million in Elementary and Secondary School Emergency Relief aid from school districts 9 and the …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2023CUNY Bulletin No. CU-350
… Salaried Employees in DC 37 Bargaining Units Only After payroll processing for Pay Period 16C is complete, OSC will … For Hourly Employees in DC 37 Bargaining Units After payroll processing for Pay Period 16C is complete, OSC will … SLS (Salary LSP-annuals) Additional Pay Codes CPD (CUNY Payroll Differential) LDN (Longevity Dif non-pen) LDP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-350-2006-2008-retroactive-salary-increases-classified-blueContact NYSLRS
Answers to common questions and contact information for the New York State and Local Retirement System NYSLRS
https://www.osc.ny.gov/retirement/contact-usFinancial Empowerment Resources for New Yorkers
… their financial knowledge and understanding.’’ – State Comptroller Thomas P. DiNapoli Financial literacy empowers … spending decisions and protect themselves from scams. Contact For questions on available information or resources, … the following sites: Report Unemployment Insurance Fraud (NYS Department of Labor) – If you have been the victim of …
https://www.osc.ny.gov/financial-literacyUnified Court System Bulletin No. UCS-243
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-243-april-2016-and-april-2017-salary-increases-salary-admin-planGenesee Valley Board of Cooperative Educational Services – Reserve Funds (2022M-39)
… restricted funds that could have been refunded to school districts. Overfunded two reserves totaling $1.9 … written reserve fund policy. Review all reserve balances to determine whether the amounts reserved are necessary and … recommendations and indicated they have initiated or plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-reserve-funds-2022m-39XIV.14.I Treatment of Infrastructure Assets – XIV. Special Procedures
… assets are included net of appropriate depreciation in the government-wide financial statements. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14i-treatment-infrastructure-assetsNew Yorkers in Need: The Housing Insecurity Crisis
… Message from the Comptroller Having safe and adequate housing is one of … can affect mental health and have additional consequences when these costs lead families to forego preventative or … needs. For example: The goal for 100,000 affordable homes does not include important details such as timelines, …
https://www.osc.ny.gov/reports/new-yorkers-need-housing-insecurity-crisisCentral New York Regional Market Authority – Financial Condition (2024M-18)
… maintain or submit time records, logs or reports showing when he worked or what he completed. The Board did not ensure … income. Officials were aware the warehouse needed repairs when they purchased it but did not obtain repair estimates …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18York Central School District – Financial Management (2022M-96)
… officials improperly restricted more than $690,000 in the debt reserve fund and did not transparently fund … is overfunded and may be enough to pay annual claims for 132 years. The District did not have a written multiyear … fund balance statutory limit and use the excess funds in a manner more beneficial to taxpayers. Properly use and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/york-central-school-district-financial-management-2022m-96Lansing Central School District – Procurement (2021M-213)
… goods and services economically and in a manner that is in the best interests of taxpayers. Policies and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Glen Aubrey Fire Company – Board Oversight (2022M-139)
… compliance with fire protection contracts (contracts) and lease agreements. Key Findings The Company Board did not … with contracts or enforce the lease agreement’s terms and conditions. As a result, there is an increased risk that … policies or procedures. Properly prepare a budget and present it to the Towns or audit the Company’s records. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/12/09/glen-aubrey-fire-company-board-oversight-2022m-139Town of Danby – Town Clerk (2022M-08)
… and not deposited timely or intact and were not remitted to appropriate parties in a timely manner. Although the … they did not properly deposit and remit all collections to the appropriate parties in a timely and accurate manner. … Make intact and timely deposits. Secure collections prior to being deposited. Maintain all records, books and papers …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Town of Bainbridge – Justice Court Operations (2021M-51)
… liabilities by $4,129. The Justices cannot account for the source of this money. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/11/19/town-bainbridge-justice-court-operations-2021m-51City of Newburgh – Budget Review (B21-6-13)
… ($1.4 million) is likely underestimated by a total of at least $359,000. All four of the City’s collective bargaining agreements are set to expire at the end of 2021. The City faces potential increased salary … Recommendations Develop a plan to maintain fund balance at a reasonable level to ensure funds are available in case …
https://www.osc.ny.gov/local-government/audits/city/2021/11/10/city-newburgh-budget-review-b21-6-13Town of Randolph – Justice Court Operations (2021M-76)
… deposited, disbursed and reported all fines and fees in a timely manner. Key Findings The Justice accurately … recorded, deposited, disbursed and reported fines and fees in a timely manner. However, the Justice did not ensure computerized case records were updated in an accurate and timely manner or that all disposed of …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/08/27/town-randolph-justice-court-operations-2021m-76True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… Key Recommendations Take a more active oversight role in School finances. Negotiate written agreements that contain … Ensure all services and benefits stipulated in the contractual agreement are received and pay only for … Appendix D includes our comments on issues raised in the School’s response letter. … Determine if the Board and …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mCity of Lockport - Budget Review (B19-1-7)
… Two of the City’s collective bargaining agreements (CBAs) with various City employees are nearing settlement, therefore …
https://www.osc.ny.gov/local-government/audits/city/2019/11/08/city-lockport-budget-review-b19-1-7Village of Suffern – Budget Review (B21-6-2)
… independent evaluation of the Village's tentative budget for the 2021-22 fiscal year. Background The Village of … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2