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Delaware County Industrial Development Agency – Project Monitoring and Website Transparency (2025M-88)
… (DCIDA) officials properly monitor projects and maintain a transparent website? Audit Period January 1, 2022 – May 21, … various types of economic and community development. In return for financial assistance, project owners who … promise to create new jobs or retain existing jobs in the community and invest in constructing new buildings or …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/delaware-county-industrial-development-agency-project-monitoring-and-websiteState Comptroller DiNapoli Releases Municipal & School Audits
… and appropriated fund balance was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the town’s … general fund incurred operating surpluses each year for a combined total of $378,991. Therefore, appropriated fund …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases School Audits
… School District . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school … practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsOther Bulletin No. 39
… Time Entry overtime payments Affected Employees Employees in Bargaining Unit 97 who meet the eligibility criteria … Association (CSEA), signed 10/06/2017, which provides for a change in the calculation of overtime for all eligible members. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-39-new-overtime-earnings-codes-overtime-eligible-employeesDiNapoli Urges Vote Against eXp's Proposed Move to Texas and All Directors
… CEO Glenn Sanford, for allegedly concealing a pervasive “rape culture” at the company. Texas law limits shareholders’ … in good faith to red flags notifying them of the company’s rape culture.” In 2024, DiNapoli wrote eXp to express concern …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-urges-vote-against-exps-proposed-move-texas-and-all-directorsState Agencies Bulletin No. 1793
… is to provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year … refer to Bulletin 1256 ) Effective with the first checks in April 2013, Legislation required the employee contribution … all PayServ job records, as well as agencies that are not in PayServ. The employee contribution rates are: Wages …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1793-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcCUNY Bulletin No. CU-879
… is to provide agency instructions for processing the CUNY 2026 3.0% general salary increase for International Alliance … a 3.0% general salary increase has been authorized for 2026. Effective Dates: Transactions to process the 2026 general salary increase may be entered beginning in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-879-cuny-2026-30-general-salary-increase-international-allianceContributions – Special 20- and 25-Year Plans
… Tier 5 and 6 Members Covered Under Section 383-e Both Tier 5 and 6 members in the Section 383-e plan are required to contribute. For Tier 5 and 6 members in this plan, the contribution rate is …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsDiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… risk when their parents and family members are kept in the dark,” said DiNapoli. “Jonathan’s Law can only help prevent tragedies if abuse and mistreatment in mental health facilities is properly reported and actions … meeting requirements.” In February 2007, Jonathan Carey, a 13-year-old non-verbal autistic and developmentally …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesOpinion 89-2
… authorized, under such rules and regulations as the [state hospital review and planning] council may authorize, to enter … or other health related facilities having or utilizing hospital services or facilities or voluntary ambulance … Approval Memo, L 1977, ch 897). The term "municipal hospital" is not defined for purposes of General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Opinion 93-20
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Taxes and Assessments … TOWN LAW, §37(1); MUNICIPAL HOME RULE LAW, §§10, 23(2)(f): A town, by local law, may require that checks issued by a … Such a local law would be subject to mandatory referendum in the case of an elective receiver. You ask whether a town, …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Opinion 95-16
… PHRASES -- "Last preceding assessment roll" (meaning of for purposes of Education Law, §1908[1]) EDUCATION LAW, … of the apportionment. This is in reply to your request for our opinion as to the proper assessment roll to be used for the apportionment required by section 1908 of the …
https://www.osc.ny.gov/legal-opinions/opinion-95-16CUNY Bulletin No. CU-841
… Uniform Allowance Payment. Affected Employees: Employees in City University of New York (CUNY) campus security titles … predecessor agreement to be continued except as modified in the MOA. In addition, a memorandum dated October 01, 2024 from Carmelo Batista, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-841-cuny-june-2025-security-titles-uniform-allowance-paymentState Agencies Bulletin No. 2363
… is to provide agencies with information and instructions for processing letters received for the outreach and escheatment of uncashed payroll checks for calendar year 2024. Agencies must treat signed and … is to provide agencies with information and instructions for processing letters received for the outreach and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2363-outreach-and-escheatment-2024-uncashed-nys-payroll-checksVillage of Sherburne – Budgeting (2025M-83)
… (Village) Board of Trustees (Board) develop realistic budgets? Audit Period February 28, 2022 – August 29, 2025 … the Audit Area A village board must develop realistic budgets for financial stability, public trust and … Water fund: $449,739 Audit Summary The Board’s adopted budgets included underestimated revenues in the general fund …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83Village of Churchville – Procurement (2025M-140)
… the Audit Area Municipal purchases should be made in the best interest of taxpayers. One method for ensuring that goods and services are acquired in a cost-effective manner is to create as much competition as …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140CUNY Bulletin No. CU-814
… Union Employees (SEIU). Affected Employees: Employees in one of the bargaining units below meet the eligibility … Bargaining Agreements authorized by Carmelo Batista, Jr in the 05/30/2024 Memorandum of Agreement between the City … if they: Are in Department 70XX0 or 70XX2; and Are in a BU identified in the chart in the Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-814-cuny-2025-3125-general-salary-increases-internationalState Comptroller DiNapoli Releases Municipal and School Audits
… School District – Conflict of Interest (Livingston County) A board member, 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. …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. New York City Department of Sanitation … Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… City officials did not implement all recommendations in the previous budget review letter when preparing the 2022-23 proposed budget. As a result, certain significant revenue and expenditure projections in the 2022-23 proposed budget continue to be unreasonable. …
https://www.osc.ny.gov/press/releases/2022/05/state-comptroller-dinapoli-releases-municipal-audits