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State Agencies Bulletin No. 2257
… agencies of OSC’s automatic processing of the April 2023 and April 2024 retroactive increases to Premium Overtime, Administrative Maintenance Pay, and Command Payment and to provide agencies instructions for submitting payments … agencies of OSCs automatic processing of the April 2023 and April 2024 retroactive increases to Premium Overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2257-april-2023-and-april-2024-retroactive-increases-premium-overtimePort Washington Union Free School District – Payroll (2025M-38)
… accurately pay clerical, custodial, maintenance, security and transportation employees’ salaries and wages? Audit Period July 1, 2023 – December 31, 2024 … to ensure that employees are accurately paid the salaries and wages authorized by the board of education (board). The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Vertus Charter School – Information Technology Asset Management (2025M-9)
… School (School) officials appropriately track, inventory and safeguard information technology (IT) assets acquired or … well as highly portable items, such as monitors, laptops and tablets and interactive displays. These assets can make up a … School officials did not appropriately track inventory and safeguard IT assets acquired or in use during the audit …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9State Comptroller DiNapoli Releases State Audits
… actions were still needed. Department of Motor Vehicles (DMV): Traffic Ticket Surcharges (Follow-Up) (2016-F-12) An … in August 2015 concluded that, on an overall basis, the DMV consistently accounted for and reported all traffic … However, auditors identified certain areas where the DMV could make greater use of the data it maintains to better …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: Major Retailers Agree to Report on Efforts to Protect Human Rights, Workplace Safety
… P. DiNapoli today announced corporate retailers Macy's and Ross Stores have agreed to shareholder proposals filed by … on how they monitor their overseas apparel suppliers and subcontractors in an effort to protect human and workplace standards. "Human rights and workplace safety …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-major-retailers-agree-report-efforts-protect-human-rights-workplace-safetyOpinion 95-6
… that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Disposition (fines and penalties imposed by town justice with respect to violations of traffic control signals and speed limits in suburban town) -- Distribution by State … Concerning the proper disposition of fines imposed and collected by a town justice in a suburban town in …
https://www.osc.ny.gov/legal-opinions/opinion-95-6Opinion 94-22
… IMPROVEMENT DISTRICTS -- Assessments (custody, control and expenditure of) -- District Management Association … of a town business improvement district are under custody and control of, and are directly expended by, the town, not the district … of a business improvement district may be turned over to and be controlled and directly expended by the district …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Comptroller DiNapoli & A.G. Schneiderman Announce State Prison Sentence for Florida Woman in $120,000 Pension Fraud Case
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the conviction and sentence of Graycelia Cizik, 64, a resident of Polk … also agreed to a judgment in favor of the New York State and Local Employees Retirement System in the amount of …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-state-prison-sentence-florida-woman-120000-pensionDebt Management
… is responsible for the activities associated with the sale and payment of debt service for general obligation bonds and notes of the State of New York. The Bureau approves the terms and conditions of note and bond sales by certain public … is responsible for the activities associated with the sale and payment of debt service for general obligation bonds and …
https://www.osc.ny.gov/debt/debt-managementWelcome New Members
… in one convenient place Learn how NYSLRS pensions work and read about your membership and benefits …
https://www.osc.ny.gov/retirement/members/new-membersClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… the claim packages. Instead, it should entail a thorough and deliberate examination to determine that the claim is a legal obligation and a proper charge against the local government or school … general rule, a claim package should contain enough detail and documentation so that the auditing body or official is …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingEliminate Notary Requirement on Membership Application
… that an application for membership in the New York State and Local Employees’ Retirement System or the New York State and Local Police and Fire Retirement System be notarized (acknowledged). Memo … that an application for membership in the New York State and Local Employees Retirement System or the New York State …
https://www.osc.ny.gov/legislation/eliminate-notary-requirement-membership-applicationReal Property Dispositions
… Purpose To determine whether the Port Authority of New York and New Jersey: evaluated properties that are not essential to its core mission, as required, and took appropriate action; and followed prescribed procedures to help ensure it received … To determine whether the Port Authority of New York and New Jersey evaluated properties that are not essential to …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsNew NY Broadband Program
… Empire State Development (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved its overall goals. The … service providers (ISPs), verifying completed work, and creating a statewide broadband availability map. BPO made …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programTown of Yorkshire – Financial Management (2021M-109)
… whether the Town of Yorkshire (Town) Board (Board) and officials adopted realistic budgets, maintained reasonable levels of fund balance and properly planned for equipment replacement. Key Findings The Board and officials did not develop and adopt realistic budgets, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Boquet Valley Central School District – Procurement (2021M-132)
… School District (District) officials procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory requirements. Key Findings District officials did not always procure goods and services in accordance with Board policies and applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/boquet-valley-central-school-district-procurement-2021m-132Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… were appropriately procured, properly audited and approved, adequately supported and for valid District purposes. Key Findings The Board did … were appropriately procured, properly audited and approved, adequately supported and for valid District … disbursements were appropriately procured properly audited and approved adequately supported and for valid District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58Menands Union Free School District – Information Technology (2021M-78)
… Free School District (District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss. Key Findings District officials did not adequately … safeguard computerized data from unauthorized use, access and loss and although the District paid IT vendors $106,460 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… District Thirteen (District) Board of Education (Board) and Treasurer appropriately and securely executed check signatures for non-payroll checks. Key Findings The Board and Treasurer did not appropriately and securely execute … School District Thirteen District Board of Education Board and Treasurer appropriately and securely executed check …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Chittenango Central School District – Information Technology (2023M-155)
… (District) officials adequately managed nonstudent network and local user account access and developed an Information Technology (IT) contingency … officials did not adequately manage nonstudent network and local user account access or develop an IT contingency …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155