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State Agencies Bulletin No. 1997.1
… Criteria Employees who work at a DOH facility and have overtime earnings effective 11:00 pm on 12/01/2021 …
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
… Criteria Employees who work at a DOH facility and have overtime earnings effective 11:00 pm on 12/01/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19972-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997.3
… Criteria Employees who work at a DOH facility and have overtime earnings effective 11:00 pm on 12/01/2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19973-pilot-program-establishing-temporary-overtime-rate-employees-certainGreenburgh-Graham Union Free School District – Financial Condition (2016M-159)
GreenburghGraham Union Free School District Financial Condition 2016M159
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/greenburgh-graham-union-free-school-district-financial-condition-2016mHerkimer-Fulton-Hamilton-Otsego Board of Cooperative Educational Services – Claims Audit Process (2016M-185)
… Purpose of Audit The purpose of our audit was to examine the claims audit process for the period July 1, … approximately $29.2 million. Key Finding BOCES officials have established adequate procedures over the claims processing function to ensure that claims were adequately documented and …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/15/herkimer-fulton-hamilton-otsego-board-cooperative-educational-services-claims-auditAlbany Parking Authority – Cash Collections (2016M-181)
… 1, 2015 through January 31, 2016. Background The Albany Parking Authority is located in the City of Albany in Albany … construct, operate and maintain locations in the City for parking and storing of motor vehicles. The operating budget … procedures to ensure that all cash collections for parking are accounted for and deposited intact and in a …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… District officials adequately safeguarded and accounted for fuel purchases. Key Findings The District lacked policies … Maintain an inventory of fuel keys and disable unaccounted for keys. District officials generally agreed with our … District officials adequately safeguarded and accounted for fuel purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Town of Fort Covington - Justice Court Operations (2018M-234)
… Determine whether the Town Justices collected, recorded and reported all fines, fees and bail accurately and made bank deposits timely and intact. Key Findings … Determine whether the Town Justices collected recorded and reported all fines fees and bail accurately and made bank …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234Oyster Bay-East Norwich Central School District - Information Technology (2018M-22)
… did not: Provide cybersecurity awareness training to all employees. Disable or remove unnecessary user accounts … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Provide employees with … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/oyster-bay-east-norwich-central-school-district-information-technologyDundee Central School District - Information Technology (2018M-74)
… safeguarded. Key Findings The Board and District officials have not adopted adequate IT security policies and … IT control weaknesses were communicated confidentially to District officials. Key Recommendations The Board and … comprehensive IT security policies, procedures and plans to safeguard computerized assets and data. Provide periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/dundee-central-school-district-information-technology-2018m-74DiNapoli: Waiving Waiting Period for Public Workers' Retirement Protects Families During Pandemic Crisis
… will get the benefits that were intended for them. My thanks to Governor Cuomo for acting on my request and taking steps to protect our heroic state and …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-waiving-waiting-period-public-workers-retirement-protects-families-during-pandemic-crisisTown of Middlesex – Board Oversight – Code Enforcement Revenues (2026M-4)
… Town of Middlesex (Town) Town Board (Board) ensure that code enforcement revenues were accurately billed, collected, … Audit Area A town board is responsible for ensuring that code enforcement revenues are properly billed, collected, … From January 1, 2015, through August 13, 2025, the Town’s code enforcement office processed 784 building permits and …
https://www.osc.ny.gov/local-government/audits/town/2026/05/29/town-middlesex-board-oversight-code-enforcement-revenues-2026m-4DiNapoli: Texas Woman Charged with Stealing Over $65,000 in NYS Pension Payments
… receive a reduced monthly retirement benefit so his wife, Mary L. Walsh, would continue to receive payments if he died before her. William Walsh died in October 2005. Mary Walsh died in December 2012 and at the time of death the … that year, the retirement system sought verification that Mary Walsh was still alive and subsequently received …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-texas-woman-charged-stealing-over-65000-nys-pension-paymentsDiNapoli: As State Tax Check-Off Options Increase, Spending Lags for Most
… a tax check-off option appeared, there were over 344,000 contributors. In SFY 2022-23, with 34 eligible check-offs, … large increase in the number of check-offs; taxpayers are now required to file a separate form with their returns to … Number, Disbursements Lag for Most Funds Related Reports 2021 Tax Check-Off Donations Report …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-state-tax-check-off-options-increase-spending-lags-mostMiddlesex Hose Company, Inc. – Fundraising (2025M-148)
… Period January 1, 2024 – December 16, 2025. We extended the audit period back to January 1, 2022, to review the … involved in fundraising activities are responsible for accounting for and remitting all money received to the … for recording and depositing cash and preparing bank reconciliations and fundraising reports. From January 1, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/06/05/middlesex-hose-company-inc-fundraising-2025m-148DiNapoli: Former Clerk Padded Her Pay With Town Funds
… in unauthorized payroll payments. Green also had the town pay back her loans from the state’s retirement system while employed as the clerk to the supervisor for the Town of Minerva. The arrest … own recognizance. Her next court date is Nov. 30. As the clerk to the supervisor for the Town of Minerva, Green was …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-former-clerk-padded-her-pay-town-fundsIX.12.N Fund Availability and Interest Liability – IX. Federal Grants
… difference in whole days between the average date of check clearance for the disbursement and the date the related …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12n-fund-availability-and-interest-liabilityMidway Fire Department – Disbursements (2026M-11)
… [read complete report – pdf] Audit Objective Did the Midway Fire Department (Department) Board of Directors … Period January 1, 2024 – November 30, 2025 Understanding the Audit Area A fire department board of directors must … to help ensure financial accountability, prevent the misuse of department funds, maintain compliance with …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/05/15/midway-fire-department-disbursements-2026m-11Opinion 94-11
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not … Whether a board of fire commissioners of a fire district may expend fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-11State Comptroller DiNapoli Releases Municipal Audits
… District , Town of Moira , Town of Oxford and the Town of Somerset . "In today's fiscal climate, budget transparency … of the town's financial management was limited. Town of Somerset – Budgeting for Sales Tax (Niagara County) Although … Fire District Town of Moira Town of Oxford and the Town of Somerset …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1