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Wyandanch Union Free School District – Budget Review (B20-7-7)
… 2020-21 budget. Background The Wyandanch Union Free School District, located in Suffolk County, adopted a budget of … budget for the 2020-21 fiscal year are not reasonable. District officials were unable to produce sufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7About this Report – 2023 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York State. It presents selected financial, economic, … more detailed financial reports issued by the Office of the New York State Comptroller, and is meant to complement … This report provides citizens with an overview of the financial condition of New York State …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportOpinion 88-38
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … (filing fees on appeals to Appellate Divisions and Court of Appeals) CIVIL PRACTICE LAW AND RULES, §8022: Counties and … counties and other municipalities including the City of New York are exempt from the filing fees imposed in …
https://www.osc.ny.gov/legal-opinions/opinion-88-38State Agencies Bulletin No. 618
… Purpose To inform agencies of the new procedure which will default work schedules … work schedule is used to determine the prorated daily rate of pay for all calculations of regular biweekly wages when a mid-pay period change is … To inform agencies of the new procedure which will default work schedules …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeOpinion 91-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. COUNTIES -- Real Property (sale of unneeded real property without public bidding) LOCAL LAWS … Whether the county may make the proposed conveyance in view of the requirement of County Law 2156 that county real …
https://www.osc.ny.gov/legal-opinions/opinion-91-27Auditors Find Safety Hazards at Pre-K Facilities in New York City
… An examination of the New York City’s Department of Education’s (DOE) oversight of Universal … today by State Comptroller Thomas P. DiNapoli. “New York City is leading the way in providing access to Universal … and auditorium by two wooden dividers that had protruding nails and staples. A student was injured when his hand was …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityXI-A.3 Purchase Orders – XI-A. Purchasing
… with information related to the issuance and maintenance of purchase orders. Overview A purchase order (PO) is an … period, preventing the need to reenter the PO at the start of a new period. In the SFS, the PO drives the agency’s … POs for receiving, which includes selecting the unit of measure that is in accordance with the contract or most …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersSUNY Bulletin No. SU-334
… income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method, … based on the employee’s current Tax Marital Status and Withholding Allowances on the Employee Tax Data page in PayServ. Yonkers income tax withholding will be calculated using the Flat Rate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-334-suny-recruitment-and-retention-payments-gsnu-employeesNew York City Airport Lease
… Purpose To determine whether the Port Authority of New York and New Jersey was in compliance with certain key terms of the lease and ancillary agreements with New York City for … Background New York City (City) and the Port Authority of New York and New Jersey (Port Authority) negotiated a …
https://www.osc.ny.gov/state-agencies/audits/2017/04/19/new-york-city-airport-leaseState Agencies Bulletin No. 2243.2
… The purpose of this bulletin is to notify agencies of the new Payroll Check Notification Report, which shows the status … The purpose of this bulletin is to notify agencies of the new Payroll Check Notification Report which shows the status …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22432-revised-new-payroll-check-notification-reportComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Village of Franklinville , Town of Jefferson , City of … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Village of Franklinville Town …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Practices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Follow-Up)
… Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees (Report 2015-S-33 ). Background The Transit … tribunal that provides a forum for processing and adjudicating summonses for violations of New York City … Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees Report 2015S33 …
https://www.osc.ny.gov/state-agencies/audits/2019/03/07/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-fees-followDiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny
… Acting Superintendent Kevin P. Bruen announced the arrests of former state police mechanics Jeffrey Rapasadi and David Relyea in the theft of nearly $30,000 in auto parts and supplies from the state. … on this case.” Rapasadi, 57, and Relyea, 64, both of Canastota, were non-sworn civilian employees responsible …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larcenyLocal Government – 2022 Financial Condition Report
… Real property tax revenues were mostly unaffected by COVID-19 in local fiscal years ending (LFY) in 2020. As the … local government expenditures, often as a result of the closure of buildings (including school buildings) or programs … from mid-March through the end of the school year in June. In many cases, building and recreational program …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentState Agencies Bulletin No. 1997.3
… Payroll Bulletin No. 1997.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … Supervisors Unit (SSPU BU91) titles who work at one of the following DOH facilities are affected: Deptid Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19973-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997.1
… by Payroll Bulletin No. 1997.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … Supervisors Unit (SSPU BU91) titles who work at one of the following DOH facilities are affected: Deptid Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19971-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997.2
… by Payroll Bulletin No. 1997.3 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for … Supervisors Unit (SSPU BU91) titles who work at one of the following DOH facilities are affected: Deptid Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19972-pilot-program-establishing-temporary-overtime-rate-employees-certainDiNapoli: MTA's Plan to Pull Trash Cans Didn't Make Stations Cleaner
… exposed trash and rats in subway stations by getting rid of trash receptacles showed little evidence of success, according to an audit released by his office … DiNapoli said. "It's not clear that it met MTA's goals of improving straphangers' experience and making stations …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mtas-plan-pull-trash-cans-didnt-make-stations-cleanerOpinion 93-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … 33.00, 35.00: A town board may authorize the issuance of bonds to finance tax certiorari judgments. The resolution … a town board may adopt a bond resolution for the purpose of financing a tax certiorari judgment and if so whether the …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Gates Fire District – Audit Follow-Up (2024M-10-F)
… report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Gates Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the … The purpose of our review was to assess the Gates Fire Districts District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-f