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State Comptroller DiNapoli Releases Municipal & School Audits
… $3.4 million of general fund balance to close gaps in the budget decreases the fund balance that is available to … annual and monthly financial reports. As a result, the council did not have accurate and up-to-date financial … of Cooperative Educational Services (BOCES) – Capital Assets BOCES officials did not properly monitor and account …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsCUNY Bulletin No. CU-532
… Carpenter Background The New York City Comptroller’s Final Order and Determination for the skilled trade of Carpenter, … 16, 2016 memorandum from Carmelo Batista, Jr., University Executive Director of Classified Staff Labor Relations. … Division of Treasury, per instructions in Payroll Bulletin No. 908 . Checks issued to eligible employees who are now …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-532-cuny-retroactive-salary-rate-increases-carpenter-carpenterCopiague Union Free School District - Information Technology (2023M-150)
… job functions. Provide IT security awareness and data privacy training annually to all officials and employees with … accounts and access for necessity. Provide periodic data privacy and IT security and awareness training to officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150Final Average Earnings
… your FAE calculation. (Return to Top) One-Year FAE (Only for PFRS) Eligibility PFRS Tier 6 members are only eligible for this benefit if your employer adopted it …
https://www.osc.ny.gov/retirement/members/final-average-earningsState Agencies Bulletin No. 517
… Increase will be applied to the employee’s Job Data record only if the employee was subsequently returned to the payroll … Extra Service Amount EXO Extra Time Override FEE (adjust only if employee is paid based on a per diem rate) FRC Fee Retirement Credit (adjust only if employee is paid based on a per diem rate) HZ1 Hazard …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/517-april-1-2004-salary-and-other-increases-employees-represented-publicDiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… schemed to cheat the Medicaid program and diverted money meant to provide healthcare for New Yorkers in need … charging him with health care fraud, grand larceny, money laundering, medical assistance provider prohibited …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Clarence Public Library , Village of Fort Johnson , Town of … their money is being spent appropriately and effectively.” Clarence Public Library – Audit of Claims (Erie County) The … today announced his office completed audits of the Clarence Public Library Village of Fort Johnson Town of Green …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0Poland Central School District – Lead Testing and Reporting (S9-25-20)
… children’s growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to … lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 … District officials did not properly identify report or implement needed remediation to reduce lead exposure in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20SUNY Bulletin No. SU-280.1
… Pay, the new Time Entry Codes for On-Call Pay in NYC and Long Island and to provide instructions for payments Affected … July 1, 2019, employees eligible to receive on-call pay in Long Island and New York City shall be paid $8.00 per hour or … codes: SBN : To pay On-Call Pay to eligible employees in Long Island and New York City RON - To pay Recall Standby …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-2801-increase-call-pay-psnu-employees-represented-unitedSUNY Bulletin No. SU-280
… Pay, the new Time Entry Codes for On-Call Pay in NYC and Long Island and to provide instructions for payments Affected … July 1, 2019, employees eligible to receive on-call pay in Long Island and New York City shall be paid $8.00 per hour or … codes: SBN : To pay On-Call Pay to eligible employees in Long Island and New York City RON - To pay Recall Standby …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-280-increase-call-pay-psnu-employees-represented-unitedXIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… time and cost which will be directly coded to projects by pay period. In order to meet the requirements detailing cost … labor will be brought into the SFS for each bi-weekly pay period. The reconciliation requires that labor be based … system to what has been paid in PayServ will occur by pay period and employee. The reconciliation between costed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationOpinion 88-4
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (providing … SERVICES LAW, §371; STATE CONSTITUTION, ART VIII, §1: A county may determine that appropriate refreshments served to … expenditures for such refreshments. You ask whether a county may provide refreshments for trainees participating in …
https://www.osc.ny.gov/legal-opinions/opinion-88-4State Comptroller DiNapoli Releases Municipal & School Audits
… five vehicles at or beyond their useful life estimates in 2025. Auditors estimated that the total vehicle replacement … report, Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency … officials did not adequately manage or monitor nonstudent network user accounts or develop a written IT contingency …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1West Albany Fire District – Credit Card Purchases (2017M-15)
… whether credit card purchases were approved in advance and related claims included adequate supporting documentation … District is a district corporation of the State, distinct and separate from the Town of Colonie in Albany County. The … made with the District’s credit cards. Establish a clear and consistent process for staff to follow when obtaining …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Cost-Saving Ideas: Credit Card Accountability - Minimizing the Risk of Error, Misuse and Fraud
… personal purchases. To ensure that credit cards are used only for approved and necessary expenses, local governments …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-credit-card-accountability-minimizing-risk-error-misuse-and-fraudNew York’s Economy and Finances in the COVID-19 Era
… nonprofit organizations and other entities. The federal CARES Act provided $5.1 billion to New York State through the … Coronavirus Relief Fund. As of September 11, the State’s CARES Act Fund held a balance of just under $4 billion. A … rates and self-response rates by neighborhood in New York City. Including households counted by census takers, 92 …
https://www.osc.ny.gov/reports/covid-19-september-16-2020DiNapoli: Get Your Money Back!
… (OUF) now returns, on average, over $2 million in lost money, known as unclaimed funds, every day. Unclaimed funds occur when people are separated from their money and can come from utility deposits, trust funds, old … is working to make it easier than ever to reclaim lost money, including mailing some checks directly to their …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-get-your-money-backIslip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit … The Islip Terrace Fire District is a district corporation of the State, distinct and separate from the Town of Islip, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… July 1, 2009 through June 30, 2014. Background The Port Chester-Rye Union Free Central School District is located in the Village of Port Chester and part of the Village of Rye Brook, Westchester County. The District, which operates six schools with approximately 4,500 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… card policies. Obtain and attach proof of attendance at conferences for each authorized District traveler and ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50