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Wainscott Common School District - Financial Condition (2018M-237)

… the statutory limit by 54.6 to 73.4 percentage points from 2015-16 through 2017-18. The District’s budgeting … by a total of more than $911,000 (11 percent) from 2015-16 through 2017-18. District officials failed to … our comments on issues raised in the District’s response letter. …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wainscott-common-school-district-financial-condition-2018m-237

Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by Head Start of Rockland, Inc. (HSOR) on its Consolidated Fiscal Report (CFR) were properly … To determine whether the costs reported by Head Start of Rockland Inc on its Consolidated Fiscal Report were …

https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manual

Selected Aspects of Discretionary Spending

… greater Buffalo region. The Authority currently operates bus and light rail services, two airports, and a small boat …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending

Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up)

… Objective To determine the extent of implementation of the six recommendations included in our initial audit … Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Report … To determine the extent of implementation of the six recommendations included in our …

https://www.osc.ny.gov/state-agencies/audits/2024/01/31/recovering-managed-care-overpayments-pharmacy-services-behalf-recipients-third-party-health

Aid and Incentives for Municipalities: New York State’s Local Revenue Sharing Program

This report provides an overview of revenue sharing; a discussion of AIM’s impact on cities, towns, and villages; and an analysis of changes to the program and their effects on inflation-adjusted growth in AIM funding.

https://www.osc.ny.gov/files/local-government/publications/2022/pdf/revenue-sharing-aim-2022.pdf

DiNapoli: Former Town of Minerva Clerk Pleads Guilty

… Green, the former clerk to the supervisor for the town of Minerva, pleaded guilty to fourth degree grand larceny, … after an investigation and audit found she stole thousands of dollars from the town, State Comptroller Thomas P. … charge and one year each on the misdemeanor charges of official misconduct and tampering with public records. In …

https://www.osc.ny.gov/press/releases/2017/08/dinapoli-former-town-minerva-clerk-pleads-guilty

Oversight of Registered Apprenticeship Programs

… providing adequate oversight of registered apprenticeship programs (Programs). The audit covered Programs active during the period April 2019 through August … providing adequate oversight of registered apprenticeship programs …

https://www.osc.ny.gov/state-agencies/audits/2025/07/31/oversight-registered-apprenticeship-programs

Mission Statement and Performance Measures

… its performance measures and properly reporting on the results. The audit covers from April 2010 through August … and posts it to its website which included the combined results of the Thruway's and Canal Corporation's performance. … or were not transparent (did not fully disclose the results of the Authority's operations). The Authority has not …

https://www.osc.ny.gov/state-agencies/audits/2014/07/11/mission-statement-and-performance-measures

Career and Technical Education

… and hands-on training to prepare them for future careers in occupational fields. During the 2017-18 school …

https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-education

Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)

… controls. The District entered into a new three-year lease with the Company effective January 1, 2011 to pay rent … that the payment for at least the first two years of the lease doubled the cost for the same space, it is questionable … District’s ability to absorb any future increases in the lease payment. Key Recommendations Develop, adopt, and …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012m

DiNapoli: Young People in NYC Still Face Double-Digit Unemployment

… than two years after the height of the COVID-19 pandemic, young people in New York City continue to face double-digit unemployment, with young men experiencing the greatest challenges in finding … must take steps to strengthen career opportunities for young job seekers or the city’s economic recovery will be …

https://www.osc.ny.gov/press/releases/2022/12/dinapoli-young-people-nyc-still-face-double-digit-unemployment

State Agencies Bulletin No. 1589

… 0069, 2222, 7777, 19XX, 20XX, XX10 Increment Code Requires Manual Calculation – if the increment code on the employee’s … grade on the effective date based on the 04/01/2015 Salary Schedule Employee Ineligible for Automatic Increase – if the … Missing Increment Code Invalid Increment Code Requires Manual Calculation Sal Below Hiring Rate Employee Ineligible …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1589-april-2016-and-april-2017-civil-service-employees-association-csea

State Agencies Bulletin No. 2127

… of this bulletin is to inform agencies of procedures for reporting line number changes and to explain how chartfield strings will be charged for fiscal year 2023-2024. Affected Employees Employees with … Title and Position Management (TPM) Mass Change Process for Line-Item Realignment (LNR); do not use a Position Move …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2127-reporting-line-number-and-budget-year-changes-fiscal-year-2023-2024

State Agencies Bulletin No. 2013

… of this bulletin is to inform agencies of procedures for reporting line number changes and to explain how chartfield strings will be charged for fiscal year 2022-2023. Affected Employees Employees with … Title and Position Management (TPM) Mass Change Process for Line-Item Realignment (LNR); do not use a Position Move …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2013-reporting-line-number-and-budget-year-changes-fiscal-year-2022-2023

General Investment Policies for the New York State Common Retirement Fund

Intended to provide a framework for the operation of the Fund and to reflect the strategies and principles adopted by the Comptroller.

https://www.osc.ny.gov/files/common-retirement-fund/pdf/general-investment-policies.pdf

Improved Financial Disclosure for LOSAPs and the New LOSAP Audit Requirements

The purpose of this bulletin is to provide LOSAP sponsors model notes that should be included with their annual financial reports.

https://www.osc.ny.gov/files/local-government/publications/pdf/losap.pdf

DiNapoli: Prior Justice Clerk Sentenced in $63,000 Theft of Court Fines

… The former Ellery Justice Court Clerk, who was fired for stealing court fines, … found the $63,636 cash shortage while examining justice court records. Further review revealed that Ms. … The former Ellery Justice Court Clerk who was fired for stealing court fines …

https://www.osc.ny.gov/press/releases/2016/03/dinapoli-prior-justice-clerk-sentenced-63000-theft-court-fines

Dual Membership in NYSLRS – Divorce and Your Benefits

… in one of the above Systems, the Domestic Relations Order (DRO) may be directed to the “New York State and Local … to receive pension benefits from both systems, but the DRO is applicable to only one membership, then the DRO must specifically identify the appropriate system. If a …

https://www.osc.ny.gov/retirement/members/divorce/dual-membership-nyslrs