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Other Bulletin No. 54
… which results in Job Rate: Lateral Position Change from a Non- SCF CSEA Position Where the Employee’s Salary was Equal … position is entitled to job rate credit for service in the non-SCF CSEA position. The increment code of an employee … following the employee’s return to active payroll status. Demotions after 03/31/2020: An employee who is not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-54-april-2020-state-university-construction-fund-scf-civilTown of Athens - Town Clerk/Tax Collector (2018M-41)
… adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling nearly $2.2 million in 2016 and $1.3 million in 2017 were not always remitted to the Supervisor and County …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… 2017. Background The Kenmore Housing Authority is located in the Village of Kenmore in Erie County. The Authority, which is governed by a seven-member Board of Commissioners, was established in 1970 to provide low-income housing for qualified …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Starpoint Central School District – Financial Condition (2015M-266)
… in the Towns of Cambria, Lockport, Pendleton, Wheatfield and Royalton in Niagara County. The District, which operates … inappropriate liability reserves of approximately $942,000 and overfunded the employee benefit accrued liability reserve … Use the excess amounts in reserve funds in a manner that benefits the taxpayers and in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Village of Hempstead – Budget Review (B7-13-13)
… the significant revenue and expenditure projections in the Village’s proposed budget for the 2013-14 fiscal year … reasonable. Background The Village of Hempstead, located in Nassau County, issued debt totaling $4.2 million to … general and water funds as of May 31, 2005. Local Finance Law requires all local governments that have been authorized …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… were adequately supported and collections were deposited in a timely manner. Key Findings While School officials … collections reviewed totaling $8 million were deposited in a timely manner . Officials and staff did not: Monitor … receipt and deposit information to ensure deposits are being made in a timely manner. School officials generally …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsVII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… When the need for a Cash Advance ceases, the agency is required to return … to Financial Operations REV. 10/11/2018 … When the need for a Cash Advance ceases the agency is required to return …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceCamden Central School District – Financial Condition (2016M-51)
… Background The Camden Central School District is 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. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Clymer Central School District – Financial Management (2016M-187)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for … is in compliance with statutory limits and develop a plan to use the surplus funds. Review all reserves at least annually to determine if the amounts are necessary and reasonable. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187State Comptroller DiNapoli: $360M Needed to Repair Local Dams
… Municipalities across New York are facing an estimated $360 million price tag to fix … safety, according to a report issued today by New York State Comptroller Thomas P. DiNapoli. The report showed that …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsOpinion 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-2000-19State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … in the Department’s efforts to appropriately collect taxes and suggested recommendations for how the Department … nearly $160,000 in ineligible costs reported by CPN on its Consolidated Fiscal Reports. All My Children Day Care …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Review of City's Proposed Budget and Financial Plan
… these agreements may not be known for some time. This plan is a strong starting point for the mayor and I urge him to … require additional financial assistance from the city. It is also unclear if federal aid for recovery from Superstorm … in five years. Nevertheless, the city’s unemployment rate is higher than before the recession and higher than the …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planPsychotherapeutic Evaluational Programs, Inc. dba Parsons Preschool – Compliance With the Reimbursable Cost Manual
… full-day Special Class (SC), full-day Special Class in an Integrated Setting (SCIS), and Special Education … 30, 2015, Parsons reported approximately $12.2 million in reimbursable costs for the cost-based programs under audit. In addition to the SC, SCIS, and SEIT preschool special …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableState Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Motor Vehicles – Language Access Services (Follow-Up) … implementing one and partially implementing two. Hudson River–Black River Regulating District – Security Over Critical Systems (Follow-Up) (2025-F-5) The Hudson River–Black River Regulating District …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0DiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… Franklin County District Attorney Elizabeth Crawford and New York State Police Superintendent Steven G. James … former treasurer of the Essex County Agricultural Society and former Willsboro town clerk/tax collector, pleaded guilty … to stealing nearly $90,000 in funds from the society and the town. “Bridget Brown exploited the trust of her …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyState 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-civilDiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
… McMahon . "I truly appreciate Comptroller DiNapoli's work in compiling this report, and I look forward to utilizing its … Island is home to some of the most hardworking people in New York City. I am encouraged by economic numbers showing … a few years ago. And with one of the longest commute times in the nation, Staten Islanders still face challenges in …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progressOpinion 2008-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … POLICE AND POLICE PROTECTION -- Police Chief (calculation of the cash value of accumulated, unused vacation leave …
https://www.osc.ny.gov/legal-opinions/opinion-2008-6XII.6.I Paying a Non-State Employee – XII. Expenditures
… about: Determining employee status when making a payment to an individual who provided services to the State. Paying non-employee travel Paying expenses for … Preparation: PROCESSING NON-EMPLOYEE PAYMENTS Prior to procuring services, the Business Unit must determine …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employee