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Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… maintain ledgers. Key Recommendations Use surplus funds as a financing source to fund one-time expenditures and needed reserves or reduce District property taxes. Ensure that student treasurers and advisors properly account for all …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraState Contract and Payment Actions in July
… In July, the Office of the State Comptroller approved 1,232 … million with 140-150 Grand Holdings LLC for office space in Westchester County. Gaming Commission $100 million with … Inc. for artwork conservation at the Empire State Plaza in Albany County. Department of Health $10.9 million with …
https://www.osc.ny.gov/press/releases/2022/09/state-contract-and-payment-actions-julyDiNapoli: Binghamton Woman Sentenced for Stealing Deceased Father-In-Law's Pension Payments
State Comptroller Thomas P DiNapoli and Broome County District Attorney F Paul Battisti today announced that Joy LaBarr a 58yearold Binghamton woman was sentenced to pay full restitution of $32000 and serve five years probation
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-binghamton-woman-sentenced-stealing-deceased-father-laws-pension-paymentsState Agencies Bulletin No. 1068
… grade are eligible for the payment provided the employee: Is on the payroll March 31, 2011 (Active, on Paid Leave of … as used in determining eligibility for the LLS payment, is paid service (including part-time annual-salaried service, … Advance reaches the Job Rate of the reallocated grade is entitled to the Job Rate credit of the lower grade. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1068-april-2011-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 1136
… grade are eligible for the payment provided the employee: Is on the payroll March 31, 2012 (Active, on Paid Leave of … as used in determining eligibility for the LLS payment, is paid service (including part-time annual-salaried service, … Advance reaches the Job Rate of the reallocated grade is entitled to the Job Rate credit of the lower grade. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1136-april-2012-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 1183
… grade are eligible for the payment provided the employee: Is on the payroll September 30, 2012 (Active, on Paid Leave … as used in determining eligibility for the LLS payment, is paid service (including part-time annual-salaried service, … Advance reaches the Job Rate of the reallocated grade, is entitled to the Job Rate credit of the lower grade. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1183-october-2012-civil-service-employees-association-csea-longevity-lumpOrange Lake Fire District – Budgeting Practices (2015M-146)
… 2015. Background The Orange Lake Fire District is located in the Town of Newburgh, Orange County. The District, which … comparing the previous year’s completed financial activity with the current year’s modified budget and the upcoming year’s preliminary budget. Budgets included …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146State Comptroller DiNapoli Releases Audits
… Aspects of Collecting Outstanding Amounts Due for Parking Violations (2019-N-2) Auditors determined that DOF did not maximize collection of fines and fees owed for parking violations, especially for vehicle owners residing … city has large outstanding balances due from summonses for parking violations, and DOF has not always taken timely …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsSouthwestern Central School District – Claims Audit (2025M-34)
… 22, 2024 Understanding the Program The audit of claims is often the last line of defense for preventing … District purpose, when an inadequate audit of claims is performed, there is an increased risk that improper or unsupported payments …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Selected Controls Over the Property Tax Assessment Process (2015-N-1)
To determine if the New York City Department of Finance has sufficient controls to ensure the accurate determination of property tax valuations and assessments.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-15n1.pdfState Agencies Bulletin No. 2246
… payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2246-new-york-state-correctional-officers-and-police-benevolent-associationState Agencies Bulletin No. 786
… for Pay Period 23 (Institution and Administration) is completed, OSC will automatically update Job Records to … and Longevity Increases for employees whose Pay Basis Code is ANN , HRY , CAL and 21P . The records will be updated as … or 66. Exceptions : If the employee’s status on a Job Row is Paid Leave of Absence with a Reason of Military Stipend, a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/786-april-1-2007-salary-longevity-and-inconvenience-pay-increases-employeesState Agencies Bulletin No. 1928
… Purpose The purpose of this bulletin is to inform agencies of the automatic processing of the … equated to a grade (Grade 603-667) and whose annual salary is below the Job Rate of the employee’s grade on the payment … April 2021 M/C Performance Advance provided the employee: Is in a BU06, BU46, BU66, BU78, or BU79 position on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 1927
… Purpose The purpose of this bulletin is to inform agencies of the automatic processing of the … equated to a grade (Grade 603-667) and whose annual salary is below the Job Rate of the employee’s grade on the payment … April 2020 M/C Performance Advance provided the employee: Is in a BU06, BU46, BU66, BU78, or BU79 position on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesXIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… audit by the State Comptroller. Monies held in a fiduciary capacity (title is not vested in the state) by an officer of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewControls and Management of the Unemployment Insurance System (Follow-Up) (2023-F-41)
To determine the extent of implementation of the six recommendations included in our initial audit report, Controls and Management of the Unemployment Insurance System (Report 2021-S-3).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f41.pdfDiNapoli: New York State Common Retirement Fund Reaches Agreements with Companies on Disclosing Political Spending
… Five major U.S. companies have agreed to disclose their political spending under agreements reached … annual meeting, and he has since called on the company to fully implement the proposal. The agreements were reached … it is questionable whether it makes sense for corporations to spend any money at all on political causes,” DiNapoli …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-companies-disclosing-politicalNew York City Economy Continues to Set Records
… New York City employment reached 4.55 million jobs in 2018, the highest level ever recorded, according to a report released today by State Comptroller Thomas P. DiNapoli. “New York City is experiencing its largest and longest job … New York City employment reached 455 million jobs in 2018 the …
https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-recordsAccounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdfChatham Central School District – Financial Management (2023M-11)
… pdf] Audit Objective Determine whether the Chatham Central School District (District) Board of Education (Board) and … audit school chatham …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11