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SUNY Bulletin No. SU-363
… is to provide instructions to agencies for processing the 2024 Discretionary $3000 SUNY M/C Non-Pensionable Lump Sum … on the first day of the payroll period following July 1, 2025. Effective Dates: The Non-Pensionable Lump Sum Payment … M/C (13) position on 08/24/2023. Employees with a Comp Rate Code of HRY on 04/30/2024 whose professional obligation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-363-state-university-new-york-suny-managementconfidential-mcVII.10.I Closing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
… agencies must notify BSAO - Cash Management Unit via email at [email protected] . The bank name and bank … account number (last 4 digits) should be included in the email. The bank account will be marked as closed in Cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10i-closing-cash-advanceHenry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… audit charter school Henry Johnson …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsStarpoint Central School District – Financial Condition (2015M-266)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … by $820,000. The District has not used its debt reserve to fund debt payments, as required. Key Recommendations … report and use statutorily restricted debt reserves to pay related debt service. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… a seven-member Board of Commissioners, was established in 1970 to provide low-income housing for qualified individuals. …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Clymer Central School District – Financial Management (2016M-187)
… is located in the Towns of Clymer, French Creek, Mina and Sherman in Chautauqua County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Camden Central School District – Financial Condition (2016M-51)
… is located in the Towns of Annsville, Camden, Florence, Lee and Vienna in Oneida County; the Town of Constantia in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Village 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 liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Town of Athens - Town Clerk/Tax Collector (2018M-41)
… Clerk/Tax Collector (Clerk) maintained adequate records and properly deposited and remitted money in a timely manner. Key Findings Real property taxes totaling …
https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-athens-town-clerktax-collector-2018m-41DiNapoli: Audit Reveals Issues Behind Broome County's Fiscal Stress
… Thomas P. DiNapoli. The audit highlighted the need for county officials to develop a balanced budget for 2018 as well as a multi-year financial plan. In … finances." "I want to thank State Comptroller DiNapoli for completing this audit of Broome County that we …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-audit-reveals-issues-behind-broome-countys-fiscal-stressOpinion 2002-8
… ten days of the board's determination. July 18, 2002 Ray R. Mallette, Supervisor Town of Pamelia …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Opinion 93-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other … the villages within the town all elect to receive their shares of county sales tax in cash, the town may not use its …
https://www.osc.ny.gov/legal-opinions/opinion-93-27Medicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… Findings The Department reimburses transportation managers monthly based on the number of Medicaid recipients who are … the Department’s methodology for determining the number of monthly Medicaid recipients. We determined that recipients … in Medicaid payments. The other taxi company admitted it overbilled Medicaid for tolls after we requested records …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… preschool Special Class in an Integrated Setting half-day classes (program 9165) and full-day classes (program 9160) to children who are between three and …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualOversight of Certified Homeless Shelter Food Services
… the Office of Temporary and Disability Assistance (OTDA), New York City Department of Homeless Services (DHS), and New York City Department of Health and Mental Hygiene (DOHMH) … the food services at certified homeless shelters in New York City, and whether the meals served meet State …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesState Agencies Bulletin No. 2386.1
… is to provide agency instructions for processing the 2025 CSEA and PEF Over40 Comp Time II Cash Out. Affected Employees: Employees in the following … Office of Employee Relations (OER) Memorandum dated 9/22/2025 provides additional information. Effective Dates: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23861-2025-csea-and-pef-over40-comp-time-ii-cash-outTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… the Arkport Joint Fire District (District) provides fire protection services for a portion of the Town. The remaining … outside of the District, constitutes the Town’s two fire protection districts, for which the Town contracts with the … agreed with our recommendations and indicated they plan to initiate corrective action. We conducted this audit …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Comptroller DiNapoli Releases Municipal Audits
… money up to 24 days after collection. Town of Patterson – Recycling Center Cash Receipts (Putnam County) Auditors … 44 of 76 remittances (58 percent) to the town clerk. The recycling center cash collection records were inadequate and …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… following local government and school audits were issued. Village of Riverside – Clerk-Treasurer’s Records and Reports … disbursements and budget transfers, and did not record water and sewer adjustments. In addition, the current … 31, 2022, unassigned fund balance in the general, water, wastewater, refuse and boardwalk funds were ($6,827,480), …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 89-64
… of Article VIII, §1 of the State Constitution (see Grand Realty v City of White Plains , 125 AD2d 639, 510 NYS2d 172; … board's fiduciary duty is a question of fact (see Grand Realty , supra ) which cannot be determined by this Office …
https://www.osc.ny.gov/legal-opinions/opinion-89-64