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Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)

… whether Henry Johnson Charter School (School) Board of Trustees (Board) and officials ensured tuition billings to … tuition billings were adequately supported for the sample of 30 students we reviewed, they did not ensure related … did not have access to the undeposited funds, and the risk of loss, diversion or theft of School funds was increased. …

https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collections

VII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables

… the money to the State Treasury. A final reconciliation of the account must be done to demonstrate that the cash in … – Cash Advance Reconciliations and Annual Confirmation of this Chapter. If the advance reported on the … in Section 10.G – Cash Advance Shortages and Overages of this Chapter. If the advance on OSC records equals the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advance

Camden Central School District – Financial Condition (2016M-51)

… located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of Constantia in Oswego County; and the Town of Osceola in Lewis County. The District, which … within the statutory limit. District officials maintained excessive balances in three reserve funds. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51

Clymer Central School District – Financial Management (2016M-187)

… Purpose of Audit The purpose of our audit was to review the District’s financial … The Clymer Central School District is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua … 425 students, is governed by an elected five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …

https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187

State Comptroller DiNapoli: $360M Needed to Repair Local Dams

… Municipalities across New York are facing an estimated $360 million price tag to fix locally-owned dams that are considered a high- or intermediate-hazard to public … intermediate- and high-hazard dams, nearly 400 of which are owned or co-owned by local governments. There are a total …

https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-dams

Opinion 2000-19

… question is governed by the Laws of 1940, chapter 73, §4 (Nassau County Civil Divisions Act §612.0 et seq.). Insofar as …

https://www.osc.ny.gov/legal-opinions/opinion-2000-19

State Comptroller DiNapoli Releases Audits

… children are transported to school daily across the state, with one third riding School District-owned buses, one third … its efforts to monitor School Districts’ compliance with its requirements and, consequently, did not have … construction site inspections to ensure permittees comply with the laws, regulations, and permit specifications and …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-audits

DiNapoli Releases Review of City's Proposed Budget and Financial Plan

… New York City Mayor Bill de Blasio’s budget proposal appropriately uses higher than … strong economic growth has boosted city revenues, Mayor de Blasio continues to grapple with ongoing structural … … New York City Mayor Bill de Blasios budget proposal appropriately uses higher than …

https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-plan

Psychotherapeutic Evaluational Programs, Inc. dba Parsons Preschool – Compliance With the Reimbursable Cost Manual

… on expenses claimed on Parson’s CFR for the fiscal year ended June 30, 2015, and included certain expenses … program was discontinued at the end of the 2012-13 fiscal year. The New York City Department of Education (DOE) refers … and a Toddler-Preschool program. During the 2014-15 school year, Parsons served about 400 students. Key Findings For the …

https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursable

State Comptroller DiNapoli Releases Audits

… of Non-Revenue Service Vehicles (Follow-Up) (2024-F-16) Under the Metropolitan Transportation Authority (MTA), …

https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0

DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town

… Superintendent Steven G. James announced that Bridget Brown, the former treasurer of the Essex County Agricultural … $90,000 in funds from the society and the town. “Bridget Brown exploited the trust of her community and used her two … in fighting public corruption and holding Bridget Brown accountable.” The Franklin County District Attorney’s …

https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearly

State Agencies Bulletin No. 835

… agreement. Revised Method of Calculation Determine Type of Appointment (Promotion, Demotion, Lateral) Agencies must use … the move to the graded position to determine the type of appointment. If the position is: Annual N/S Equated to Grade … to the grade of the graded position to determine if the appointment is a promotion, demotion or lateral. Annual N/S …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/835-revised-method-calculating-salaries-employees-upon-movement-civil

DiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress

… to withstand future extreme weather events." "I could not be more proud of the economic progress Staten Island has … it is specific to Staten Island and includes information not easily accessible," said Linda Baran, President & CEO of …

https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progress

Opinion 2008-6

The applicability of General Municipal Law 207m to the calculation of the cash value of the unused vacation time of the police commissioner upon retirement

https://www.osc.ny.gov/legal-opinions/opinion-2008-6

XII.6.I Paying a Non-State Employee – XII. Expenditures

… etc., that has its payroll processed by OSC. The legislature, its commissions, and the judiciary are included …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employee

Opinion 88-14

… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- Trust and Agency Funds (transfer of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …

https://www.osc.ny.gov/legal-opinions/opinion-88-14

State Agencies Bulletin No. 2054

… letter contained in the 2019-2023 Agreement between the State of New York and the Public Employees Federation (PEF), … must report the adjustment amount for earnings such as Out of Title Overtime (Earnings Code OTT). Correcting an … taxable gross and is subject to all employment and income taxes. Federal, State, and New York City income tax …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2054-2019-2020-and-2020-2021-public-employees-federation-pef-firearms

State Agencies Bulletin No. 835.1

… Revised Method of Calculation: Determine Type of Appointment (Promotion, Demotion, Lateral) Agencies must use … the move to the graded position to determine the type of appointment. If the position is: Annual N/S Equated to Grade … to the grade of the graded position to determine if the appointment is a promotion, demotion or lateral. Annual N/S …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/8351-new-promotion-method-calculating-salaries-employees-upon-movement-civil