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Controls and Management of the Unemployment Insurance System (2021-S-3)
To determine whether the Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the New York State Information Security Policy and Standards.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s3.pdfChurchville-Chili Central School District – Procurement (2025M-18)
… Whether using formal competitive bids in accordance with New York State General Municipal Law (GML), requests for … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18DiNapoli: Oil Spill Fund Reaches New Agreements With St. Lawrence County
… New York Environmental Protection and Spill Compensation Fund (Oil Spill Fund) and St. Lawrence County that will lead to the clean-up … for residents of the North Country." The Oil Spill Fund, which is administered by DiNapoli's office in … New York Environmental Protection and Spill Compensation Fund and St Lawrence County that will lead to the cleanup and …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-oil-spill-fund-reaches-new-agreements-st-lawrence-countyState Agencies Bulletin No. 2273
… Agencies can track their outstanding AC230s on a new tab OSC has added to the Payroll Check Notification Report, found on the PayServ Bulletin Board. … determined that the employee is entitled to the funds a notification must be sent to OSC immediately so a paycheck …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2273-schedule-submitting-2024-year-end-returned-checksState Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0Opinion 94-22
Whether the charges imposed on behalf of a business improvement district may be turned over to and be controlled and directly expended by the district management association
https://www.osc.ny.gov/legal-opinions/opinion-94-22State Agencies Bulletin No. 2375
… is to notify agencies of the 2025, year-end processing schedule for AC-230s (Report of Check Returned for Refund or … submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. As part of OSC’s annual … is to notify agencies of the 2025 yearend processing schedule for AC230s Report of Check Returned for Refund or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2375-schedule-submitting-2025-year-end-returned-checksOpinion 2001-8
… Town Law, a town may dissolve a fire protection district and establish a fire district having the same boundaries as … may abolish a fire protection district within the town and instead establish a fire district to serve the same area … Law (§170 et seq .) generally governs the establishment and dissolution of fire and fire protection districts in …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8DiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… A new report by State Comptroller Thomas P. DiNapoli shows the … labor force in 2024, less than half the rate of people in New York without a disability (69.9%) and 3.5 percentage … inclusion, we create progress, prosperity and a stronger New York.” In 2024, more than 2.5 million New Yorkers 16 …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesXII.4.F Proper Invoice – XII. Expenditures
… A proper invoice is a written or electronic request for payment submitted by the vendor that must contain the … agencies must reject the invoice. Moreover, it is a best practice to notify the vendor within one business day of … the invoice to the vendor to correct these items, it is a best practice for the agency to notify the vendor within one …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4f-proper-invoiceState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Fillmore Central School … on diesel fuel purchases if town officials had used the New York State Office of General Services contract to … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal and School Audits
… who resigned on May 31, 2022, had prohibited interests in district contracts pursuant to New York State General … the district while he was a board member that resulted in payments totaling $724,869 from Aug. 5, 2017 through Dec. 19, 2022. In addition, the former superintendent’s outside employment …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… or consider other legally permissible investment options. In addition, officials did not create a comprehensive … funds (monthly average of $112 million) in a money market account, earning $1.8 million, at a banking … between recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… $68.4 billion 2025-2029 capital plan, reflecting a major investment in transportation infrastructure in the New York …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetChenango Forks Central School District – Nonresident Tuition (2020M-69)
… Determine whether Chenango Forks Central School District District officials properly identified and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69State Comptroller DiNapoli Releases Municipal & School Audits
… purchases. As a result, the district has an increased risk that its assets could be lost, misused or stolen. … employees from SHP training. Kiryas Joel Village Union Free School District – Network User Account and Shared … investment options or formally solicit interest rate quotes that may have resulted in higher interest …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0XIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… This section provides agencies with an overview of the Imaging and Attachment feature of the Statewide Financial … Specifically, this section discusses document collection, imaging, verifying, and attaching. It also discusses handling … regulations; and Documents pertaining to land claims. IMAGING AND ATTACHING DOCUMENTS Imaging should be integrated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceState Agencies Bulletin No. 2344
… Employees for employees in positions represented by the Civil Service Employees Association (CSEA) and the Public … 2021-2026 Agreements between the State of New York and the Civil Service Employees Association and the 2023-2026 … Employees for employees in positions represented by the Civil Service Employees Association CSEA and the Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2344-april-2025-longevity-payment-long-term-seasonal-employeesUnified Court System Bulletin No. UCS-251
… of OSC’s automatic processing of the Adjustment to Basic Annual Salary reflective of the October 2014, April 2015, … Agreements provide for a prospective Adjustment to Basic Annual Salaries reflective of these increases. Retroactive … is granted. Effective Date(s) The Adjustment to Basic Annual Salaries will be paid using the following effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… Thomas P. DiNapoli. “The COVID-19 pandemic led to a major nursing shortage nationwide and in New York City, but Health … nurses, respectively. As a result, H+H increased temporary nursing headcount with costs rising as high as $660 million … and continued challenges contributing to a nationwide nursing shortage persist and add pressure on the H+H system …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitals