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State Comptroller DiNapoli Releases Municipal Audits
… manage the town’s financial condition, which resulted in the town-wide general fund having unassigned fund balance … December 31, 2019, or 79 percent of actual expenditures. In addition, the board did not develop multiyear financial … did not maintain up-to-date records and reports. In addition, the town supervisor did not make deposits and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1275
… System (PFRS). Affected Employees Members of PFRS in Tiers 3, 5 and 6 Background An Internal Revenue Service … 2013 states mandatory contributions made by PFRS members in Tier 3, 5 and 6 be deducted from their earnings before the … (PAF ARBTX). OSC will automatically convert all employees in the payroll system registered in Tiers 3, 5 and 6 of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1275-new-deduction-code-616-paf-retirement-tax-paf-btx-and-new-deductionAccess Controls and Vulnerability Management Over Critical Systems
… determine whether the Battery Park City Authority’s (BPCA) access controls and vulnerability management over its … to minimize the various risks associated with unauthorized access to systems and data. The audit covered the period from … to minimize the risks associated with unauthorized access to its system and data. Due to the confidential nature …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/access-controls-and-vulnerability-management-over-critical-systemsState Agencies Bulletin No. 2360
… Purpose: The purpose of this bulletin is to provide information and Instructions … 11L and Administration Pay Period 12L). Contract Pay Teacher: Method of Payment: In accordance with the Collective … the actual number of days (excluding pass days) within the teacher’s academic year. Bi-weekly payments are calculated as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2360-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Medicaid Bought Erectile Dysfunction Drugs for Sex Offenders
… (ED) drugs and treatments for 47 sex offenders, according to an audit released today by State Comptroller Thomas P. … about what conditions Medicaid will cover when it comes to erectile dysfunction drugs. And paying for sex offenders who’ve committed terrible crimes to get these drugs should never be lost in the bureaucratic …
https://www.osc.ny.gov/press/releases/2019/06/state-medicaid-bought-erectile-dysfunction-drugs-sex-offendersOpinion 2001-5
… offer rewards) TOWN LAW §176(31); GENERAL MUNICIPAL LAW §91(1): A fire district may offer a reward of up to $1,000 for … offer rewards in connection with other matters. 1982 Opns St Comp No. 82-242, p 302 is superseded to the extent … district personnel. In this regard, we note that section 91(1) of the General Municipal Law authorizes the governing …
https://www.osc.ny.gov/legal-opinions/opinion-2001-5Use of Electronic Benefit Cards at Prohibited Locations
… be more appropriately assigned to a Program unit and not internal audit. Key Recommendations Develop comprehensive … for both effective supervision and independence of the internal audit function. Agency Response In response to our … Assistance: Oversight of Homeless Shelters ( 2015-S-23 ) …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsState Agencies Bulletin No. 1630
… based on a denominator of 2,040 hours Effective 04/01/2019, the double time factor will be .000962, based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1630-new-double-time-overtime-earnings-codes-eligible-civil-serviceCUNY Bulletin No. CU-750
… Thermostat Repairers. Affected Employees: CUNY employees in the titles of Plumber, Supervisor Plumber, Plumber’s … Union No. 1, U.A. for retroactive increases for employees in the titles of Plumber, Supervisor Plumber, Plumber’s … 01/01/2020, and 02/01/2021. The agreement, as summarized in a memorandum from Carmelo Batista Jr. dated October 11, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-750-cuny-retroactive-salary-rate-increases-plumbers-supervisorDiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… (SED) weak enforcement of licensing requirements for non-degree proprietary schools let many continue to … For example, in their examination of records from Jan. 1, 2016, through July 21, 2020, auditors found: 47 of the 103 … CPAs were unable to give the schools an unqualified or “clean” opinion on their financial statements. SED did not …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleDiNapoli: New York Can Do More to Enhance Strategies to Lower Suicide Rate
… The audit was requested by New York City Council Member Erik Bottcher, who has advocated for LGBTQ+ mental health and … DiNapoli went on to state, “I thank Council Member Erik Bottcher for requesting that my office examines this … after year. His audits have not only identified gaps in our systems, they have forced government at every level to …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-new-york-can-do-more-enhance-strategies-lower-suicide-rateState Agencies Bulletin No. 1602
… LAO – Longevity Adjustment Overtime N/A N/A O4C Over 40 Hrs OT LSP CSEA O40 – Over 40 Hrs OT LSP R4O - Retro Over 40 Hrs OT LSP CSEA RC4 – Retro Over 40 Hrs OT LSP OCS OT for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1602-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceDiNapoli: Independent Review Finds State Pension Fund Strong, but Warns of Risks Posed by Limited Staffing
… State Comptroller Thomas P. DiNapoli today released an independent fiduciary and conflict of interest review of the … ethics and effectiveness. It’s gratifying to have an independent voice affirm our efforts,” DiNapoli said. “Our … investment management and support functions. In addition, independent compensation benchmarking indicates that …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-independent-review-finds-state-pension-fund-strong-warns-risks-posed-limited-staffingState Comptroller DiNapoli Releases School Audits
… office completed audits of the Canisteo-Greenwood Central School District , Chittenango Central School District , East Hampton Union Free School District , Jericho Union Free School District , Lyme … Thomas P DiNapoli today announced the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… The board did not properly authorize and monitor capital project activity. Because the board relied on an engineering … aware of project overruns, cash flow issues or financing source shortfalls. Moreover, a portion of the costs to … sale of property, to balance its budget. The city could face a total shortfall of approximately $2.6 million if …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-1XI.14.B Publication of Grants Opportunities – XI. Procurement and Contract Management
… the Contract Reporter, as well as the Grants Opportunity Portal , as the frequency of publication and the larger …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14b-publication-grants-opportunitiesIX.5 Federal Billing & Invoicing Overview – IX. Federal Grants
… Once an agency’s Customer Contract, Grant Award, Project, and Activities have been established in SFS … created, agencies are able to start spending against the grant award via the project. As expenditures are recorded …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-overviewReal Property Tax Cap - School Districts Guidance
… that the amount receivable from LIPA is the subject of litigation, school district officials should consult with …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-school-districts-guidanceCobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… fund balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 4.8 to 10.1 … the District’s reserves were not reasonably funded or used in the last three years. Maintaining reserves that were not … fund balance that exceeded the statutory limit resulted in real property tax levies being higher than necessary. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementEast Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… officials ensured network and financial software access controls were adequate to protect District information … did not ensure that network and financial software access controls were adequate to protect District IT systems and data from unauthorized access or loss. Sensitive network and financial software …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-software