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Management of Selected Special Revenue Funds
… Funds are raised primarily through the sale of distinctive license plates in support of the specific causes. More … begun to benefit from a voluntary $1 donation check-off on license applications. As the statutorily designated … statutes. As the following chart shows, the distinctive license plates and license application check-off box have …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsAdministration of the Contract With the Center for Urban Community Services
… for Urban Community Services (CUCS) for the period July 1, 2010 through July 15, 2015. The audit included a review of … with not-for-profit providers for a range of health and social services, including supportive housing. Supportive … For example, a QFR listed $45,774 as the average annual salary for eight social workers, whose average annual …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesLicensing and Monitoring of Proprietary Schools
… Education Department’s (Department) Bureau of Proprietary School Supervision (Bureau) is verifying that schools have … Data Survey (OEDS). The OEDS is included in each school’s catalog, which is provided to prospective students … also requires the Bureau to conduct an inspection of each school, including records they are required to maintain on …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsCitywide Payment Services and Standards – Controls Over Payments
… compliance. The mission of CPSS, a unit within DOF’s Division of Treasury and Payment Services, is to deliver a citywide … Payments can be made online, in-person, or by mail to a bank lockbox. CPSS administers the Citywide …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… and whether funds at these developments are being used for intended purposes. Our audit covered the period from … enter into written management agreements with agents for management services; these agreements must be approved in … failed to provide a safe and clean living environment for residents, and they misspent funds. Across the three …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsState Agencies Bulletin No. 598
… unit. Note : Employees are not allowed an overtime meal allowance when in travel status or when the employer provides … Eligibility Rules The attachment lists overtime meal allowance rates, overtime status and payment conditions. … other than a regular working day (pass day). All overtime hours worked must be consecutive. For example: An employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/598-eligibility-and-processing-overtime-meal-allowances-executive-agenciesState Agencies Bulletin No. 343
… until a new contract has been approved. Dues and agency shop fees for the affected employees will increase from … panel for NYSCOPBA Dues (Code 291) or NYSCOPBA Agency Shop Fees (Code 295) were end dated. A row was inserted with an effective date of 8/19/2002 for Council 82 Agency Shop Fees (Code 213). Employees who are currently in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitVillage of Manlius – Financial Reports (2025M-89)
… report – pdf] Audit Objective Did the Village Board of Trustees (Board) receive the financial reports needed to … annual financial reports (AFRs) were filed with the Office of the State Comptroller (OSC)? Audit Period June 1, 2023 – … We extended our audit period to review the filing status of the Village’s 2021-22 through 2024-25 AFRs as of September …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Colesville-Windsor Fire District – Board Oversight (2025M-74)
… records that tracked receipt and disbursement activity by account, which provide the Board with critical information … prior to payment and claims that were not supported by invoices or receipts. Comply with New York State (NYS) General Municipal Law (GML) by: Maintaining a code of ethics that could have supported a …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Town of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … by a total of 18 percent in calendar years 2022 through 2025. As a result, the Board maintained unrestricted fund … to an OSC Audit Report, which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102State Comptroller DiNapoli Releases Municipal Audits
… were incomplete, inaccurate and could not be relied on to make financial decisions. The recent audit found the … auditors found that electronic data containing PPSI on 32 of the 61 county-owned department IT devices examined. …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… to two funds as part of its Sustainable Investments and Climate Solutions (SICS) Program, State Comptroller … leader in addressing climate-related investment risks and pursuing opportunities created by efforts to address the … transition its portfolio to net zero emissions by 2040 and position it for changes already happening in the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … New Hyde Park Fire District , Town of Red Hook , Rockland County , City of Troy and the Village of Tuxedo Park . "In … effectively." Village of Corfu – Sewer Operations (Genesee County) The board routinely adopted budgets that were not …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… expenses it incurs in operations and training of the State Army and Air National Guard. Auditors found weaknesses in …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsDiNapoli: NYRA's Future Uncertain
… The New York Racing Association’s (NYRA) traditional racing operations have generated deficits totaling $109 … operations profitable, according to an audit released today by State Comptroller Thomas P. DiNapoli. Auditors also … The New York Racing Associations NYRA traditional racing operations have …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainState Agencies Bulletin No. 421
… the use of the new Earnings Code LOM (Location Other Amount) for employees who receive a location pay amount other than $1,200. Affected Employees Employees who … the use of the new Earnings Code LOM Location Other Amount for employees who receive a location pay amount other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-payPayroll Improvement Project Bulletin No. PIP-018
… 6 Calendar Year Tier 6 OT by Calendar Year V17 RTR Memo CP NYT/NBE/NYEAFT/BEF 285,000.00 NYC Plans Pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-018-new-additional-pay-earns-codes-v-codes-payservDiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… The average annual Wall Street bonus dipped to $176,500 last year, a 2% decline from … Comptroller Thomas P. DiNapoli’s annual estimate. Wall Street’s profits were up 1.8% in 2023, but firms have taken a … for the slight decline in the average bonus. “Wall Street’s average cash bonuses dipped slightly from last year, …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022Village of Fredonia – Financial Condition (2025M-149)
… such as reducing expenditures, reviewing revenues for sufficiency and adopting financial policies, including fund balance and multiyear policies, when necessary. … totaled $11.6 million, which included general fund appropriations totaling $7.4 million, water fund …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149DiNapoli: Wall Street Bonus Pool Reaches Record High of $47.5 Billion in 2024
… in Midtown and purchased another nearby building (250 Park Ave) to add to its portfolio. Twenty-one other major …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-wall-street-bonus-pool-reaches-record-high-475-billion-2024