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Selected Financial Management and Administrative Practices
… Purpose To determine whether the Office of the Nassau County Public … guidelines. Our audit covers the period January 1, 2010 to February 28, 2014. Background The New York State … no known heirs or heirs who are not qualified or willing to administer the estate. They are responsible for …
https://www.osc.ny.gov/state-agencies/audits/2015/04/28/selected-financial-management-and-administrative-practicesOpinion 91-52
… program or which debars bidders from future contracts as a sanction for not complying with procurement requirements. … to impose, by local law, upon a non-complying bidder the sanction of debarment from future contracts for a prescribed … under programs having regulations which affirmatively sanction local residency preferences, stating that where …
https://www.osc.ny.gov/legal-opinions/opinion-91-52State Comptroller DiNapoli, Steuben County District Attorney Baker and the New York State Police Announce Arrest of Former Village of Addison Official for Theft of More Than $1.1 Million
… to fighting public corruption.” “This case represents the most complete, and to be frank shocking, breach of public … case is just beginning, and we must presume the defendant innocent at this stage, but no matter what happens I, on …
https://www.osc.ny.gov/press/releases/2023/11/state-comptroller-dinapoli-steuben-county-district-attorney-baker-and-new-york-state-police-announceState Agencies Bulletin No. 2199
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2024 minimum wage increases for hourly employees and provide instructions for payments not … including increases for employees whose annual salary is below the annualized equivalent of the minimum wage for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2199-january-2024-increase-minimum-wageState Agencies Bulletin No. 2304
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2025 minimum wage increases for hourly employees and provide instructions for payments not … including increases for employees whose annual salary is below the annualized equivalent of the minimum wage for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2304-january-2025-increase-minimum-wageComptroller DiNapoli Releases School Audits
… or a comment on a specific audit, please contact Brian Butry at 518-474-4015 or email: [email protected] …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1Former Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
New York State Comptroller Thomas P DiNapoli and State Police Superintendent Steven G James today announced that former Village of Candor Mayor Eric Halstead was sentenced to 60 days in jail for his theft of $23000 in village funds
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsIII.7 Data Quality – III. Statewide Financial System (SFS)
… Order transaction with a remaining balance less than $500 and less than five percent of the total value remaining …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityDiNapoli: Saranac Town Clerk Arrested for Falsifying Town Records
… clerk fees including dog licenses, marriage licenses, building permits and a death certificate, but deposited only … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2021/04/dinapoli-saranac-town-clerk-arrested-falsifying-town-recordsRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… had it adopted more reasonable meal and lodging per diem rates. Although the District has hourly payroll expenditures that total approximately $81,000 per year, the District does not have procedures that provide … maximum amounts that it authorizes for meals and lodging per diems to not exceed GSA rates. Develop and implement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyCincinnatus Central School District – Fund Balance and Reserves (2014M-191)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the District for the period July 1, 2012 through … when disbursements should be made or optimal or targeted funding levels and why these levels are justified. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/cincinnatus-central-school-district-fund-balance-and-reserves-2014m-191Rochester City School District – Budget Review (B20-2-5)
… review was to provide an independent evaluation of the Rochester City School District’s (District) proposed budget … Earlier this year our office performed a review of the Rochester City School District’s (District) 2018-19 and … modified accordingly. [1] /localgov/audits/schools/2020/rochester-br-20-2-1.pdf [2] …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5City of Newburgh -- Budget Review (B18-6-12)
… to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time that Chapter … City’s proposed annual budgets must be submitted to the State Comptroller for examination and recommendations. Key … with the tax levy limit. Key Recommendations Adjust the retirement appropriation to reflect actual pension costs. Add …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12State Comptroller DiNapoli Releases State Audits and Examinations
… New York State Health Insurance Program (NYSHIP): United HealthCare: Overpayments for Services Provided by Long Island … State Department of Civil Service contracts with United HealthCare (United) to process and pay medical claims from … within the industry standard of 1 to 2 percent set by the Healthcare Financial Management Association. For access to …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinationsDiNapoli: State Tax Receipts and Spending Outpace Division of Budget's Projections Through December
… “The state enters the final quarter of the fiscal year in good financial condition,” DiNapoli said. “However, continued …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-tax-receipts-and-spending-outpace-division-budgets-projections-through-decemberStandard Work Day and Reporting Resolution – Understanding Your Responsibilities: Elected & Appointed Officials
… board must post the resolution on the employer’s public website or, if a website isn’t available to the public, on the official …
https://www.osc.ny.gov/retirement/members/ea-officials/standard-work-day-and-reporting-resolutionState Agencies Bulletin No. 308
… of the new Fiscal Year 2002 process. Affected Employees All agencies - Fiscal Year beginning April 1, 2002 OSC Actions Position Pool IDs: The account code for the position pool IDs will automatically be charged to … process. Agencies that want to make line number changes for the position should not enter these transactions until …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Ordinary Death Benefit – Police and Fire Plan
… year of service since last joining the Retirement System and your death occurs: While you are on the payroll; While …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-death-benefitOrdinary Death Benefit – New Career Plan
… year of service since last joining the Retirement System and your death occurs: While you are on the payroll; While …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-death-benefitRegulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… be observed and rules which shall be followed for the scheduling of and conduct of such hearings. §317.2 Notice … Scheduling Adjourning and Conduct of Administrative Hearings …
https://www.osc.ny.gov/retirement/members/regulation-for-hearings