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Livonia Central School District – Software Management (2016M-293)
… Purpose of Audit The purpose of our audit was to assess the District’s software management for the period July 1, … Towns of Avon, Conesus, Geneseo, Groveland, Lima, Livonia and Springwater in Livingston County and the Town of Canadice …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cafeteria … The Lisbon Central School District is located in the Towns of Lisbon, Madrid and Waddington and the City of Ogdensburg …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Lindenhurst Union Free School District – Credit Cards (2016M-179)
… with the general purpose cards. District officials do not maintain a Board-authorized list of fuel card users. District credit cards did not have a maximum spending limit. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Friendship Central School District –Procurement (2016M-175)
… is located in the Towns of Friendship, Belfast, Cuba and Wirt in Allegany County. The District, which operates one … for procuring professional services. The purchasing agent and claims auditor did not always ensure that purchases were … when they sought competition. Key Recommendations Review and revise its procurement policy to include clear language …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Village of Afton – Claims Auditing and Disbursements (2023M-177)
… audit claims. As a result, payments were made prior to audit, for unsupported claims and for inappropriate … reviewed: 53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate … agreed with our recommendations and indicated they have initiated corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… completed and annual update documents (AUD) were filed in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182State Comptroller DiNapoli Statement on New York City Preliminary Budget
… creates a risk to balanced budgets in the coming years. My team is analyzing the budget and will issue an analysis …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-statement-new-york-city-preliminary-budgetAdult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… All counties and New York City are eligible to receive adult-use cannabis (AUC) … The Office of Cannabis Management (OCM) maintains a list of operational adult use cannabis dispensaries, which is …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-stateIndustrial Development Agencies in New York State
Performance of Industrial Development Agencies in New York State
https://www.osc.ny.gov/local-government/industrial-development-agencies-new-york-stateTown of West Seneca – Audit Follow-Up (2019M-195-F)
… manage the capital project and was not fully transparent on the anticipated project costs. As a result, original …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fDiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… in poverty, but the rate for those with less than a high school degree was almost five times greater. The Official … Relief DiNapoli’s report found more than $115 billion in public resources from federal, state, and local governments … and referral 24/7/365 hotline. There’s great power in the public/private partnership to address poverty in New York …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsUnified Court System Bulletin No. UCS-149
… Purpose To notify Unified Court System agencies of the April 2009 Salary and Location Pay Increases, to … the percentage increase will be applied to employees who do not meet the incumbency eligibility stated above. OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-149-april-2009-general-salary-and-location-pay-increases-employeesState Agencies Bulletin No. 1289
… Code RGS in Pay Period 19C. Subtract the total earnings in Step #2 from the Member’s statutory salary determined in Step #1. The difference from Step #3 must be submitted on the Time Entry page using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1289-2013-year-end-adjustment-members-nys-legislatureReporting Regulation for Elected or Appointed Officials
… 315.4 Additional reporting requirements for elected or appointed officials who work for a participating employer of the retirement system and are required to be reported to the retirement system. (a) …
https://www.osc.ny.gov/retirement/employers/reporting-regulation-elected-or-appointed-officialsDiNapoli Issues Preliminary Analysis of 2021-22 Executive Budget
… Budget for State Fiscal Year (SFY) 2021-22 relies on a range of actions to respond to the pandemic as well as eliminate a looming … and a report will be issued in the coming weeks. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-issues-preliminary-analysis-2021-22-executive-budgetState Agencies Bulletin No. 1878
… Affected Employees Members of the NYS Legislature who are paid using the LEG Pay Basis Code in the following … at each statutory salary rate. To ensure that Members are paid their statutory salary, prorated statutory salary or … to the Payroll Earnings mailbox. … State Agencies Bulletin No 1878 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1878-2020-year-end-adjustment-members-nys-legislatureUnified Court System Bulletin No. UCS-76
… Purpose To explain the automatic processing of the 2003 Factor Change Adjustment … rate, or prorated share of statutory salary, whichever is applicable. As a result of this change, effective January … The adjustment will be calculated by determining the difference between the regular biweekly earnings calculated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-76-2003-factor-change-adjustment-payment-judgesState Comptroller DiNapoli Releases Audits
… of New York (CUNY): Time and Attendance Practices for Public Safety Staff (Follow-Up) (2018-F-29) An initial … adequate internal controls over time and attendance for public safety officers. In a follow-up, auditors found that … Education Department (SED): NYSARC Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1366
… to report workers’ compensation transactions for employees on workers’ compensation Leave. Affected Employees All employees on an approved paid workers’ compensation leave effective on or after the beginning of the pay period of the first pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1366-new-payserv-actionreason-codes-and-procedures-reporting-workersOpinion 2001-13
… to political subdivisions (see, e.g., People v Grant , 306 NY 258, 260). Further, when there is a general delegation of … 611 NYS2d 488; New York State Pub. Empls. Fedn. v City of Albany , 72 NY2d 96, 531 NYS2d 770). Relevant to this … improvements would be prohibited for a further reason. In Albany Area Builders Association v Town of Guilderland , 74 …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13