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Comptroller DiNapoli Releases School Audits
… reserve. Currently, there is no statutory authority for a district to establish a reserve for post-employment benefits that are not based on employees’ … The district unnecessarily has online banking access for all of its bank accounts. In addition, district officials …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsTown of Milan - Town Clerk/Tax Collector (2018M-257)
… in 2017 and $3.0 million in 2018 were not always remitted to the Town Supervisor (Supervisor) and County Treasurer … improperly assessed $1,650 in Town facility use fees to applicants during the audit period. Twenty-nine property … tax payments totaling $56,308 were deposited from one to 19 days late. Key Recommendations Ensure that all real …
https://www.osc.ny.gov/local-government/audits/town/2019/03/08/town-milan-town-clerktax-collector-2018m-257Lawrence Union Free School District – Financial Management (2025M-115)
Did the Lawrence Union Free School District (District) Board of Education (Board) and officials properly manage fund balance?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/lawrence-union-free-school-district-2025-115.pdfNYS Common Retirement Fund Announces $800 Million in Recent Climate-Related and Sustainable Investments
… of the opportunities created by the global transition to a lower carbon, sustainable economy to strengthen the Fund.” … February, the Fund committed $250 million to Calvert Core Bond Strategy, and the same figure to Nuveen Core Impact Bond … and economic development. Monthly Transaction Disclosures For more information regarding recent investments, see the …
https://www.osc.ny.gov/press/releases/2020/02/nys-common-retirement-fund-announces-800-million-recent-climate-related-and-sustainable-investmentsOversight 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.pdfState Police Bulletin No. SP-106
… To inform the agency of the new Time Entry earn code and procedure for Shift Change Half-Time payments. Affected … Unit 07, Commissioned Officers in Bargaining Unit 17 and Police Investigators in Bargaining Unit 62 Background … Currently New York State Troopers, Commissioned Officers and Police Investigators work on a 28 day schedule and are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-106-new-york-state-police-shift-change-half-time-paymentTown of Ogden – Financial Management and Justice Court (2014M-234)
… controls over the Town’s financial and Court operations for the period January 1, 2012 through June 5, 2014. … Board members. The Town’s 2014 budgeted appropriations for the Town’s major operating funds totaled approximately … controls over the Towns financial and Court operations for the period January 1 2012 through June 5 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Department of Transportation Bulletin No. DOT-37
… purpose of this bulletin is to provide agency instructions for processing the 2020 Shift Lump Sum Payment. Affected … receive a lump sum payment of $400. Employees eligible for the 2020 Shift Lump Sum Payment of $400 shall not receive Inconvenience Pay for the same period of the employee’s winter maintenance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonFinancial Challenges Facing Local Governments: Federal and State Aid Shrink as a Share of Revenues
Financial Challenges Facing Local Governments: Federal and State Aid Shrink as a Share of Revenues
https://www.osc.ny.gov/files/local-government/publications/pdf/FederalStateAid.pdfVillage of Greenwich – Justice Court Operations (2014M-023)
… and issued. Further, Court officials did not use manual press numbered duplicate receipts as a mitigating control. … Village and subsequently closed the account when he left office on March 30, 2012, the current Justice has not … to the reconciled bank balance each month. Use manual press numbered receipts in addition to the computer generated …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly deposited, … to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal … provide oversight and segregate the duties of the former Clerk-Treasurer (see Village of Addison – Board …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Town of Lewisboro – Financial Condition (2014M-309)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … plan. Key Recommendations Develop a realistic plan to accumulate and maintain a reasonable amount of fund … funds. Develop a comprehensive multiyear financial plan to establish long-term objectives for funding long-term needs. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309State Comptroller Thomas P. DiNapoli Statement on the Death of Chief Justice Kaye
… New York will be remembered, studied and make a difference for years to come.” …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-death-chief-justice-kayeTown of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… Background The Town of Blooming Grove is located in Orange County and has a population of approximately 18,000. The Town … procedures to provide guidance for employees when recording transactions. Key Recommendations Ensure that cash … employees to follow when collecting, handling and recording cash receipts. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360Oversight of Construction Management Contracts
… Objective To determine if the Office of Parks, Recreation and Historic Preservation is adequately … through July 17, 2020. About the Program The Office of Parks, Recreation and Historic Preservation (Parks) is responsible for operating and maintaining the State …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsState Agencies Bulletin No. 1396
… April 2015 Longevity Payment must be adjusted using the instruction in Overtime Calculation and Retirement … of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin Board – Payroll Manual > Earnings Manual > Payments\Withholdings > Overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1396-april-2015-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1237
… the Office of Parks, Recreation and Historic Preservation in the following bargaining units who meet the eligibility … Lag paychecks dated 05/08/13 Background Pursuant to a side letter contained in the 2011-2016 Agreements between the State of New York and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1237-april-2013-longevity-payment-long-term-seasonal-employeesState Agencies Bulletin No. 1312
… Purpose To provide agency instructions for processing the April 2014 Longevity Payment for Long-Term Seasonal Employees. Affected Employees Seasonal … five years. Effective Date(s) Payments may be submitted for Institution Extra Lag paychecks dated 05/01/14 or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1312-april-2014-longevity-payment-long-term-seasonal-employeesTerms of Service
… WELCOME The New York State Office of the State Comptroller ("OSC") welcomes all Users to the … provides these Services subject to the following Terms of Service ("TOS"). The TOS may be updated by OSC from time to time without notice. The most current version of the TOS is accessible by clicking the link at the bottom …
https://www.osc.ny.gov/online-services/terms-serviceEmpire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… coverage. Civil Service contracts with Anthem Blue Cross (Anthem), formerly Empire BlueCross, to administer the …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-follow