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Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… with BOCES to develop a written agreement with a detailed list and explanation of services and responsibilities. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7State Comptroller DiNapoli Releases Municipal Audits
… purposes because they did not routinely monitor employee Internet use. The IT consultant’s responsibilities …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Ripley Central School District – Payroll and Leave Accruals (2021M-53)
… and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process. Properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Town of Saranac – Payroll (2014M-289)
… records. Ensure the Secretary and building maintenance employee discontinue using leave time, unless the Board takes …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Le Roy Central School District – Reserve Funds (2022M-110)
… employee benefit accrued liability reserve is overfunded by $426,000. Key Recommendations Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… not provide adequate oversight, segregate payroll duties or develop compensating controls or develop written policies and procedures for these duties. … $55,407 in overtime payments that could have been avoided or reduced. Key Recommendations Ensure employees are paid …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… costs associated with pensionable overtime earnings. For the period June 1, 2021 through November 22, 2024, we … $1.1 million. The current Chief Water Operator accounted for the majority of the non-weekend overtime hours and 63 …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Opinion 91-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-51State Contract and Payment Actions in December
… build-out of an advanced packaging operation for the NY Power Electronics Manufacturing Consortium Center in … and develop infrastructure for future facilities in North Syracuse. $4 million to the city of Auburn for facility … the Plattsburgh International Airport. $9.8 million to the Syracuse Regional Airport Authority for rehabilitation of the …
https://www.osc.ny.gov/press/releases/2019/01/state-contract-and-payment-actions-decemberOpinion 90-22
… AND DISTRIBUTION -- Public Water Systems (necessity to pay interest on consumer deposits) MUNICIPAL FUNDS -- … utility is not required by Public Service Law, §117 to pay interest on consumer deposits at the rate fixed by the … not required by section 117 of the Public Service Law to pay interest on consumer deposits. Public Service Law, §117 …
https://www.osc.ny.gov/legal-opinions/opinion-90-22DiNapoli: MTA Faces Worst Financial Crisis in History
… without federal funding to avoid cuts in service and staff, additional fare hikes and long-lasting damage that … without federal funding to avoid cuts in service and staff additional fare hikes and longlasting damage that could …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-mta-faces-worst-financial-crisis-historyDiNapoli Report Tracks MTA's Shifting Revenue Streams
… trips last year than in 2019, and paid ridership for NYC Transit buses was down 42% compared to 2019. Commuter … of an increase to the payroll mobility tax (PMT) rate in NYC in 2023. In 2024, 70% of the MTA’s revenue came from … million in SFY 2013 to $1.3 billion in SFY 2025 due to consumption growth and more recently, rising prices. Economic …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-report-tracks-mtas-shifting-revenue-streamsOpinion 99-4
… development agency ("IDA") to make a grant of its funds to the town for whose benefit the IDA was established. … regarding the authority of an IDA to make a grant of its funds to the town for whose benefit the IDA was established …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Opinion 2011-1
… such employment, as being eligible for membership in the New York State and Local Employees' Retirement System. For the … General Municipal Law § 856 [1] [a]; see also NY Const, art X, § 5). With limited exceptions, these special acts …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Averill Park No. 2 Fire District , Village of Goshen , Hortonville Fire District , Margaretville Volunteer Fire Department , City of Ogdensburg , Pulteney Volunteer Fire Department , …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsOversight of Chronic Absenteeism
… factor to whether a student may be chronically absent. Researchers have estimated that the rate of chronic … York school districts, by encouraging school personnel to track student absenteeism and develop strategies to increase … at the morning’s homeroom period are reported as absent. In contrast, students at another high school in a …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismDiNapoli: Wall Street Bonuses Fell 44% in 2008
… Program (TARP), which infused billions of dollars into the financial system, helped prevent more institutions from … billions of dollars to stabilize the nation’s banks and financial institutions and there are plans to make additional … into commercial banks. A review of the 2008 year-end statements of the major financial firms headquartered in New …
https://www.osc.ny.gov/press/releases/2009/01/dinapoli-wall-street-bonuses-fell-44-2008State Agencies Bulletin No. 1307
… Purpose To inform agencies of the procedures for reporting line number changes and to explain how account codes will be … Short Form Request. Once approved in NYSTEP, agencies must report these changes in PayServ using the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1307-reporting-line-number-and-budget-year-changes-fiscal-year-2014-2015State Agencies Bulletin No. 1560
… for reporting line number changes and to explain how chartfield strings will be charged for fiscal year … in PayServ using the following procedures since there is no automatic mass realignment process in PayServ. Access … Position Pool ID. A pool should not be inactivated when it is associated to a position regardless of whether it …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1560-reporting-line-number-and-budget-year-changes-fiscal-year-2017-2018State Agencies Bulletin No. 1723
… System (NYSTEP) Effective Paycheck Date(s) Administration Check Dated: 04/17/2019 and Institution Check Dated: … in NYSTEP using the Title and Position Management (TPM) Mass Change Process for Line Item Realignment (LNR); do not … pay period begin date as the Effective Date and change the Status by selecting Inactive from the drop down list, then …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1723-reporting-line-number-and-budget-year-changes-fiscal-year-2019-2020