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State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … – Clerk-Treasurer’s Records and Reports (Steuben County) The former and current clerk-treasurers did not prepare or … accurate or timely accounting records. As a result, the board’s ability to make informed financial decisions was …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… written multiyear financial and capital plans to help guide the budget development process or establish reserve … the department generated receipts up to 21 days after registration and remitted money up to 24 days after …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsOpinion 89-64
… real property, a village board of trustees has a fiduciary duty to acquire the property by bona fide purchase … 11 Opns St Comp, 1955, p 39; see also Davies v Mayor , 83 NY 207). In the absence of a statutory procedure for … of municipal real property, municipal officials have a fiduciary duty to secure the best price obtainable or the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64State Agencies Bulletin No. 2218
… Incentive Program Payment Affected Employees: Employees in the Professional, Scientific and Technical Services Unit – … criteria are affected. Background: Pursuant to a side letter contained in the 2023-2026 Agreement between the … earnings reported in a single entry based on the monies in effect on the Earnings End Date. Therefore, the agency is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2218-2023-2024-public-employees-federation-pef-firearms-training-and-safetyDiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… residents in need of transportation services. Thanks to my office and our partnership with federal law enforcement, … scam was exposed, and no money was paid,” said DiNapoli. “My thanks to Acting United States Attorney for the Northern …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… the State Education Department’s (SED) Reimbursable Cost Manual (Manual). The audit covered expenses claimed on United’s CFRs … $207,295 in reported costs that did not comply with the Manual’s requirements and recommend such costs be disallowed. …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualTrash Can Free Stations Pilot Program
… (Subways) engages in several activities to maintain station cleanliness. It removes and disposes 14,000 tons of … it cleans and removes trash from the track areas. Subways’ Station Environment and Operations (SEO) is responsible for station cleaning, station maintenance, and refuse collection …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programExamination of Unemployment Insurance Benefits
… Purpose The objectives of our examination were to determine if: (i) Unemployment Insurance (UI) benefit … based on the results of our findings. Background To accomplish our examination objectives, we selected for … We used the results of our analyses and file matches to identify and recover any inappropriate payments and to …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… Program Step Up is a New York City-based not-for-profit organization approved by SED to provide preschool special …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… Services Corporation (HESC): Oversight of the STEM Incentive Program (Follow-Up) (2019-F-56) An audit issued in … Science, Technology, Engineering, and Mathematics (STEM) Incentive Program. However, auditors identified several areas …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsState Police Bulletin No. SP-109
… Purpose To inform the agency of new Additional Pay earning codes and to provide instructions to pay the out-of-title work. Affected Employees Troopers in Bargaining Unit 07 and … To inform the agency of new Additional Pay earning codes and to provide instructions to pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-109-payment-out-title-work-employees-new-york-state-police-representedState Agencies Bulletin No. 2233
… agencies of OSCs automatic processing of the April 2024 MC LLS Payment and provide instructions for payments not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2233-april-2024-managementconfidential-mc-longevity-lump-sum-lls-paymentState Agencies Bulletin No. 2139
… of the April 2023 M/C LLS Payment and provide instructions for payments not automatically processed. Affected Employees: … 130 and the Division of the Budget Bulletin D-1148 provide for payment of the 2023-2024 Longevity Payments effective … below. OSC will process this payment via direct deposit. For employees who do not have direct deposit, this payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2139-april-2023-managementconfidential-mc-longevity-lump-sum-lls-paymentState Agencies Bulletin No. 517
… Annual employees receive a 2.5% Increase rounded to the nearest dollar. Hourly employees receive a 2.5% Increase rounded to the nearest cent. Exceptions: No Increase for FEE basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/517-april-1-2004-salary-and-other-increases-employees-represented-publicOpinion 88-2
… that such special assessments may also be included on the bill as a separate item. If this procedure is adopted, …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Opinion 2000-14
… Opns St Comp No. 83-94, p 114). Accordingly, based on the holdings in NYPIRG , supra, and Incorporated Village of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14State Agencies Bulletin No. 1971.1
… of this bulletin is to provide step-by-step guidance for Direct Deposit entry and provide details of the Direct Deposit Audit Locked Queries for audit purposes. Affected Employees Employees hired on or … affected . Background Form AC 2772, Direct Deposit Form for NYS Employees is submitted to agency payroll offices to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19711-direct-deposit-guidance-and-audit-queryState Agencies Bulletin No. 1971.2
… of this bulletin is to provide step-by-step guidance for Direct Deposit entry and provide details of the Direct Deposit Audit Locked Queries for audit purposes. Affected Employees Employees hired on or … affected . Background Form AC 2772, Direct Deposit Form for NYS Employees is submitted to agency payroll offices to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19712-direct-deposit-guidance-and-audit-queryOpinion 90-16
… This opinion represents the views of the Office of the State Comptroller at the time … OF INTEREST -- Employment Contracts (member of county board of health retained by county health department) -- … Whether an unpaid member of the board of health of a noncharter county would have a conflict …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 89-52
… and instructors to stimulate the improvement of training courses and the provision of courses in a manner which encourages participation. Such … be limited to the location, scheduling and structure of courses. (Emphasis added) We believe that the Legislature's …
https://www.osc.ny.gov/legal-opinions/opinion-89-52