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State Comptroller DiNapoli Releases Audits
… of 71,210 high school students expected to graduate by August 2019, as many as 23% did not graduate on time. NYCPS … – Oversight of Kendra’s Law (Follow-Up) (2025-F-6) In August 1999, Kendra’s Law was enacted, creating a statutory …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsOversight of Kendra’s Law
… 2023. About the Program On August 9, 1999, Kendra’s Law (Law) was enacted, creating a statutory framework for … severe mental illness who meet criteria outlined in the Law. The Law is reviewed periodically by the Legislature, …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawEmployee Qualifications, Hiring, and Promotions
… employees broadly categorized as operating (e.g., Train Operators, Conductors, Bus Maintainers, and Bus Operators) and nonoperating (e.g., Transit Management … MTA lacks assurance that all employees, including Train Operators, Conductors, and Bus Operators, met the fitness …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsSUNY Bulletin No. SU-328
… provide agency instructions for processing the 2022 SUNY Summer Sessions Payments. Affected Employees SUNY employees working Summer Session in 2022 are affected. Effective Dates … in their regular position and will continue to be paid. Summer Session Payment Procedures Summer Session payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-328-2022-suny-summer-sessions-paymentsSUNY Bulletin No. SU-359
… Affected Employees: SUNY employees working Summer Session in 2024 are affected. Effective Dates: … position and will continue to be paid. Agency Actions - Summer Session Payment Procedures: Summer Session payments must be reported each pay period … provide agency instructions for processing the 2024 SUNY Summer Sessions Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-359-2024-suny-summer-sessions-paymentsSUNY Bulletin No. SU-344
… provide agency instructions for processing the 2023 SUNY Summer Sessions Payments. Affected Employees: SUNY employees working Summer Session in 2023 are affected. Effective Dates: … position and will continue to be paid. Agency Actions - Summer Session Payment Procedures: Summer Session payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-344-2023-suny-summer-sessions-paymentsDiNapoli Releases Executive Budget Report
… in coming years as revenue growth is expected to slow and billions of dollars in settlement money are spent, … is much improved because of actions by the Governor and the Legislature, legal settlements and robust tax revenues this year,” DiNapoli said. “Yet … in coming years as revenue growth is expected to slow and billions of dollars in settlement money are spent …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-releases-executive-budget-reportState Comptroller DiNapoli Releases Municipal & School Audits
… and two recommendations were not implemented. Town of Hurley – Transfer Station Collections (Ulster County) … and invoiced by the hauling company, which equates to the town collecting approximately $51,800 less in fees than it … implemented two and did not implement four. Town of Plymouth – Employee Benefits (Chenango County) Officials did …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsEnding Your Membership – State University Police Plan
… are five ways your membership can end: If you do not have at least five years of credited service and seven years have …
https://www.osc.ny.gov/retirement/publications/1823/ending-your-membershipUnified Court System Bulletin No. UCS-101
… about eligibility, employees may contact AFLAC, toll-free, at 1-800-366-3436. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-101-change-eligibility-aflac-voluntary-supplementary-insuranceUnified Court System Bulletin No. UCS-98
… about eligibility, employees may contact AFLAC, toll-free, at 1-800-366-3436. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-98-change-eligibility-aflac-voluntary-supplementary-insuranceOverview – Governmental Accounting Standards Board
… pension plan liabilities are accounted for and disclosed in the financial reporting statements of public pension plans …
https://www.osc.ny.gov/retirement/employers/gasb/overviewEastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… all professional services. Enter into written agreements or approve detailed resolutions for all individuals and firms … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalVillage of Depew - Purchasing (2018M-158)
… Determine whether the Board ensured that goods and services were procured in the most economical way and in … Determine whether the Board ensured that goods and services were procured in the most economical way and in …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-depew-purchasing-2018m-158Wyoming County - Hospital Cafeteria Cash Receipts (2018M-70)
… [read complete report - pdf] Audit Objective To determine whether the County …
https://www.osc.ny.gov/local-government/audits/county/2018/08/31/wyoming-county-hospital-cafeteria-cash-receipts-2018m-70Rye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… could achieve cost-savings by offering a buyout in lieu of health insurance coverage. Total savings could …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mOpinion 88-2
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Assessments (special … assessment rolls, we note that section 1420 of the Real Property Tax Law, which pertains to the levy of village … has no application to the levy of special assessments (see Real Property Tax Law, §102[20]). We also note that …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Identifying Fiscal Cliffs in New York City’s Financial Plan
… tool to itemize the City programs that exhibit a decline in funding during this period. This decline, referred to as a … level of service is not supported, either partially or in full, going forward. While cliffs could extend past FY … and highlights areas of at-risk spending due to declines in future year allocations. Identified cliffs could impact …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planOpinion 90-60
… (validity of installment purchase contract to finance recycling center under General Municipal Law, §120-w) PUBLIC … Law, §120-w) GENERAL MUNICIPAL LAW, §§109-b, 120-w: A county may enter into an installment purchase contract to … for private and revenue financing" (see Governor's Bill Jacket, L 1980 ch 552, Memorandum re Governor's 1980 …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 95-15
… equal to the proportionate reduction of taxes levied for library purposes. This is in response to your request … to a school district public library; the Education Law does not expressly authorize a school district to expend … the school authorities to be a school district charge and does not authorize the school authorities to charge back any …
https://www.osc.ny.gov/legal-opinions/opinion-95-15