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State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the City of Albany Industrial Development Agency , Village of Kaser , Village of Lisle and the Village of Owego . "In … P DiNapoli today announced his office completed audits of the City of Albany Industrial Development Agency Village …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Legal and Regulatory Authority To Do Business
… NYC Department of Health and Mental Hygiene Licensed DayCare Facilities in New York City NYS Department of Labor … NYS Office of Children and Family Services Licensed Daycare Facilities in New York State NYS Workers’ …
https://www.osc.ny.gov/state-vendors/vendrep/legal-and-regulatory-authority-do-businessOpinion 89-33
… or statutory amendments that bear on the issues discussed in the opinion. CLAIMS -- Audit (necessity to pre-audit … Village Law pertains to the audit and payment of claims in a village. Section 5-524(2) provides, in pertinent part, as follows: In a village which has not …
https://www.osc.ny.gov/legal-opinions/opinion-89-33State Agencies Bulletin No. 2406
… Chapter 56 of the Laws of 2023 increased New York State’s minimum wage for those employees in non-governmental … The Director of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid using … and an hourly rate less than the amount provided on the chart below are eligible for the 2026 minimum wage increase. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2406-january-2026-increase-minimum-wageOther Bulletin No. 80
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the January 2025 minimum wage increases for hourly employees and provide instructions for payments not … including increases for employees whose annual salary is below the annualized equivalent of the minimum wage for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-80-january-2025-increase-minimum-wage-state-universityOther Bulletin No. 86
… Fund (SCF) of OSC’s automatic processing of the January 2026 minimum wage increases for hourly employees and provide … University Construction Fund has chosen to implement the 2026 minimum wage rates consistent with the Division of the … = annualized equivalent). Effective Dates: The January 2026 minimum wage increase for hourly employees will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-86-january-2026-increase-minimum-wage-state-universityCentral New York Regional Market Authority – Financial Condition (2024-18)
Determine whether the Central New York Regional Market Authority Board of Directors (Board) and officials effectively managed the Authority’s financial condition and planned for future capital and operational needs.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/central-new-york-regional-market-authority-2024-18.pdfCUNY Bulletin No. CU-737
… since 09/09/2021, and to provide agencies instructions for the use of Action Reason code ACV to identify employees … Background In an effort to clean up payroll data for CUNY agencies, employee records that have been inactive … will be processed in Institution Pay Period 26L/27C, for the paycheck dated 04/07/2022. Pre-Processing Reports The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-737-2022-automatic-system-termination-inactive-cuny-employeesDairy Inspections
… adequately monitoring the inspection of dairy processing in New York State. The audit covered the period January 1, … adequately monitoring the inspection of dairy processing in New York State The audit …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsBus Driver Licensing
… whether the Metropolitan Transportation Authority's bus drivers met the requirements of Article 19-A of the New York State Vehicle and Traffic Law. The audit covers bus drivers who worked in passenger service January 1, 2010 … has seven operating constituent agencies; two of them (MTA Bus and New York City Transit) provide bus service. In 2008, …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingState Agencies Bulletin No. 422.1
… one week before payday. This allows sufficient time for the checks and direct deposit advices to be printed, … Agencies cannot use form AC230 , Report of Check Returned for Refund or Exchange, to process a paycheck reversal for employees in direct deposit until the funds are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… School District (District) officials secured user account access to the network and shared network folders to help … District officials did not adequately secure user account access to the network and shared network folders to help … not: Disable 35 unnecessary former employee, shared and service network user accounts which account for 11 percent of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andDiNapoli: Affordable Housing Developments Need Better Oversight to Address Unsafe Conditions
… Auditors examined Clinton Towers in Manhattan, Evergreen Gardens in the Bronx, and Tivoli Towers in Brooklyn, and … these properties are managed responsibly and that tenant apartments are safe, well-maintained, and affordable.” The … and community rooms cluttered and inaccessible. Evergreen Gardens (2 buildings, 358 units, Bronx) Holes in the building …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-affordable-housing-developments-need-better-oversight-address-unsafe-conditionsWainscott Common School District - Claims Auditing (2018M-240)
… claims before payment and ensured that each was approved, for appropriate purposes and adequately supported. Key … a thorough audit of each claim before approving the claims for payment. District officials disagreed with certain … claims before payment and ensured that each was approved for appropriate purposes and adequ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Seneca County – Water and Sewer Operations (2017M-4)
… Purpose of Audit The purpose of our audit was to assess the County’s water and sewer operations for the period January 1, 2015 through November 1, 2016. Background Seneca County is located in the Finger Lakes region of western New … 35,000 and encompasses 10 towns and four villages. The County is governed by an elected 14-member Board of …
https://www.osc.ny.gov/local-government/audits/county/2017/06/02/seneca-county-water-and-sewer-operations-2017m-4DiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… (OPWDD) has not ensured that the employees who transport clients in NYC drive safely and have valid driver's … steps to more closely monitor its drivers and ensure safe transport of its clients." OPWDD provides significant … how many clients it has. The agency uses the vehicles to transport clients to and from medical appointments and other …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (2020-S-4) 180-Day Response
To determine whether Local Program Administrators were selected appropriately and their selection was properly documented by Homes and Community Renewal; and whether selected LPAs were properly administering the Residential Emergency Services to Offer Home Repairs to the Elderly (RESTORE) program...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s4-response.pdfState Agencies Bulletin No. 2214
… will then need to add a row to the Department Budget Table USA row associated with that Department and Pool ID. They … charges currently reported on the Department Budget Table USA will not be canceled. Questions: Questions regarding Line …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2214-reporting-line-number-and-budget-year-changes-fiscal-year-2024-2025State Agencies Bulletin No. 2436
… charges currently reported on the Department Budget Table USA will not be canceled. Agency Actions: Reporting Line … will then need to add a row to the Department Budget Table USA row associated with that Department and Pool ID. They …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2436-reporting-line-number-and-budget-year-changes-fiscal-year-2026-2027Sullivan County – Time and Attendance (2017M-55)
… audit was to review controls over the County’s timekeeping system for the period January 1, 2015 through October 25, … edited their own punch times in the electronic timekeeping system (ETS). Key Recommendations Establish procedures to verify that department heads are either working or charging appropriate leave accruals. Establish policies and …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55