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Adequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… and temporarily or permanently reduce staff positions. In addition, some local officials have decided to delay capital projects, which could result in future delays to other projects to maintain and improve … government infrastructures. The pandemic has also created a difficult environment for officials to develop annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1State Agencies Bulletin No. 1893
… To better facilitate the tracking of overtime adjustments in PayServ, new Earnings Codes have been created. Effective … Criteria Employees who worked overtime that requires a manual adjustment are eligible. OSC Actions OSC has created the following Earnings Codes in PayServ to be used in place of Earnings Code AJR to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1893-reporting-adjustments-overtimeCity of Lockport -- Budget Review (B18-1-10)
… City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of … initial review of the proposed budget we identified errors in general fund appropriations that resulted in a budget shortfall of $23,074. Based on the results of our …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10State Comptroller DiNapoli Releases Audits
… years ended June 30, 2015, auditors identified $1,727,960 in reported costs that did not comply with SED requirements for reimbursement, including $1,519,114 in improperly calculated parent agency administrative … with the state’s travel rules and regulations. As a result of an improper official station designation, DOH …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… did not list 45 of 50 selected assets totaling $36,809. In addition, district officials were unable to locate seven … that did not have sufficient supporting documentation. In addition, the board approved payment for 58 fuel credit … not provide adequate oversight of authority operations. As a result, budgets were not entered into the financial system …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 2004-3
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Tax Limit (exclusion for capital … water rents) STATE CONSTITUTION, ARTICLE VIII, §§10, 10-a, 11(b): Generally, a city may exclude from its … here relevant, Article VIII, §10 provides that: Hereafter, in any … city … described in this section, the amount to be …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3State Agencies Bulletin No. 2068.1
… for the bi-weekly Security Supervisors Hazardous Duty Pay, and to provide instructions for payments not processed … Employees in the Security Supervisors Unit (SSPU BU61 and BU91) who meet the eligibility criteria are affected. … the 2016-2023 Agreement between the State of New York and the NYS Law Enforcement Officers’ Union, District Council …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20681-new-security-supervisors-hazardous-duty-pay-eligible-employeesCUNY Bulletin No. CU-809
… Purpose: The purpose of this bulletin is to provide instructions to agencies for processing the CUNY … salary increases. Affected Employees: Employees in one of the below bargaining units who meet the eligibility … The purpose of this bulletin is to provide instructions to agencies for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-809-city-university-new-york-cuny-2021-2024-retroactive-blueState Police Bulletin No. SP-250
… in the Administration Lag Pay Period 6L Check Dated 07/02/2025. OSC will process this payment via direct deposit. … eligible for the Non-Pensionable Lump Sum Payment: On 10/03/2024, employees must: Be in one of the following … bargaining units: APSU (31) CO/NCO (17) CSEA (02, 03, 04, 47, 97) M/C (06, 18, 46, 66, 78, 79, 96, 98) PEF (05) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-250-state-police-troopers-and-commissionednon-commissioned-officersState Police Bulletin No. SP-253
… who require an adjustment. Affected Employees: Employees in the State Police Investigators Unit (BCI – BU62) who meet … Per Chapter 182 of the Laws of 2025, employees in the Bargaining Unit listed above may be eligible for a one-time lump sum payment. The one-time lump sum payment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-253-new-york-state-police-investigators-association-local-4-iupa-afl-cioComptroller DiNapoli Releases Municipal Audits
… Fire Company and the Watervliet Housing Authority . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … records were not adequate and there were numerous errors in the financial reports. Also, the district’s required …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Tax Collector Faked Her Personal Tax Payments
… by State Comptroller Thomas P. DiNapoli’s led to the arrest today of DePeyster Town Clerk and Tax Collector … by State Comptroller Thomas P DiNapolis led to the arrest today of DePeyster Town Clerk and Tax Collector …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-tax-collector-faked-her-personal-tax-paymentsComptroller DiNapoli Releases School Audits
… and unused leave payouts were generally made in accordance with collective bargaining agreements and individual … consistently presented, and the board approved, budgets with significantly overestimated appropriations. The … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsProfessional Development - Auditors
… As an auditor with our office, you will receive continuous training in a wide variety of areas, such as compliance, … and performance auditing. You will also get up-to-date training in technology issues, such as auditing in a Local … Comptroller is an Affirmative Action/Equal Opportunity Employer …
https://www.osc.ny.gov/jobs/professional-development-auditorsTuition Assistance Program – Fordham University
… financial aid. Background Fordham University (Fordham), a Jesuit Catholic University founded in 1841, operates four campuses in New York State: Rose Hill in the Bronx; Lincoln Center in …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityExamination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… and regulations and Department policies and procedures. In addition, we performed data analytics to identify and … payroll information and various information maintained in the Department’s mainframe applications. Key Findings We … overpayments totaling $788,487, which included $55,423 in fraudulent claims, and underpayments totaling $48,728. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018City of Yonkers – Budget Review (B6-16-11)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2016-17 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … close gaps in the budget. The City’s budget is relying on a 3 percent growth in sales tax revenues, which may be overly …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Village of Endicott -- Budget Review (B17-4-7)
… fiscal year. Background The Village of Endicott is located in Broome County. Chapter 91 of the Laws of 2004 authorized … to exceed $2 million to liquidate the accumulated deficit in the Villag's general fund as of May 31, 2004. New York … funds' tentative budgets are not balanced and include a deficit of $200,000 in the water fund (5.4 percent of the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… Mattituck-Cutchogue Union Free School District is located in the Town of Southold in Suffolk County. The District is governed by the Board of … exceeded that limit each year. The Board has not adopted a policy or plan for accumulating and using reserves funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mHolley Central School District – Financial Condition (2013M-342
… Background The Holley Central School District is located in the Town of Murray in Orleans County. The District is governed by a Board of Education, which comprises seven elected members. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342