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State Comptroller DiNapoli Releases School Audits
… procedures are in place to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually … in their respective contracts, in the district’s financial system. Clymer Central School District – Financial Management … Operations (Monroe County) The board designed an adequate system of controls by establishing policies and procedures …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1Optional Membership – Membership and Enrollment
… join NYSLRS. However, you must inform employees of their right to membership at the time of their initial employment. … with more than one participating employer . Employees’ Right to Membership All employees of the State or of a … who are not mandatory members of NYSLRS, have the right to join (Section 45 of the Retirement and Social …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/optional-membershipOpinion 98-7
… or statutory amendments that bear on the issues discussed in the opinion. BOND AND NOTES -- Periods of Probable … time. At the time of replacement, each car would have been in service for about six years. You also ask whether a fire … to control the traffic signal at the intersection in order to reduce the possibility of accidents involving …
https://www.osc.ny.gov/legal-opinions/opinion-98-7State Agencies Bulletin No. 2131
… for processing the 2022-2023 Firearms Training and Safety Incentive Program Payment Affected Employees: Employees in the Professional, Scientific and Technical Services Unit – BU05 who meet the eligibility … in the 2019-2023 Agreement between the State of New York and PEF, employees with peace officer status shall be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2131-2022-2023-public-employees-federation-pef-firearms-training-and-safetyState Agencies Bulletin No. 2438
… to provide agencies with instructions for processing the 20252026 Firearms Training and Safety Incentive Program …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2438-2025-2026-public-employees-federation-pef-firearms-training-and-safetyState Agencies Bulletin No. 2379
… of this bulletin is to provide agencies with instructions for processing taxable Educational Assistance Benefits for 2025. Affected Employees: Employees who receive Employer … of this bulletin is to provide agencies with instructions for processing taxable Educational Assistance Benefits for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2379-educational-assistance-benefits-2025II.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be required: (1) to audit all … necessary for the performance of the foregoing duties. The State Finance Law provides more detailed general fiscal … The State Comptroller shall be required 1 to audit all vouchers …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesTioga County – Social Service Contracts (2023M-162)
… decrease in services provided by an agency went unnoticed for four months. Officials did not ensure a contract price reduction was in accordance with contract terms, … to ensure performance measures are met. Negotiate price reductions based on current contract terms. County …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162State Agencies Bulletin No. 683
… new Increment Codes have been created to reflect only one meaning for each Increment Code. Under the previous Increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesSUNY Bulletin No. SU-353
… after the effective date of the payment as the result of new military orders. If the employee received a stipend, OSC … code of Paid Leave of Absence/MLS (Mil Stip) and the new biweekly stipend amount. A row on the employee’s Job Data … of Pay Rate Change/MSC (Military Stipend Change) and the new biweekly stipend amount. A row on the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-353-2023-retroactive-salary-increases-and-2023-retroactiveCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements
… permits. Individual permits are issued to a single facility, in one location, possessing unique discharge … (DMRs), which are self-monitoring reports that detail facility discharge data. The Department monitors compliance by analyzing DMRs, conducting periodic facility inspections, responding to citizen complaints, and …
https://www.osc.ny.gov/state-agencies/audits/2020/10/19/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Follow-Up)
… of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Report 2021-S-10 ). … the Community Development Block Grant (CDBG) program and HOME Investment Partnerships Program (HOME) across the State. The unprecedented housing crisis …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/housing-trust-fund-corporation-internal-controls-and-maximization-federal-funding-communityOpinion 2003-4
… that a fire district lacks implied authority to repair "sidewalks" used for vehicular access to the properties within …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Conclusion – Travel and Conference Expense Management
… for questionable or possibly fraudulent expenses to occur and not be detected. The managers of each … Some of the more significant types of controls available to management have been discussed in this guide. They are: a travel and …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionState Agencies Bulletin No. 2082
… must be used to process the adjustment. Please refer to Payroll Bulletin No. 1893 Reporting Adjustments to Overtime … Indicator box is checked for rehired retirees. Please see Payroll Bulletin No. 1728 for further details on the New York Retiree Indicator box. Payroll Register and Employee’s Paycheck/Advice: Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2082-2021-2022-public-employees-federation-pef-firearms-training-and-safetyYork Central School District – Lead Testing and Reporting (S9-25-19)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Westchester County Sisters Charged With Hiding Their Mother's Death to Steal From Retirement System
… City. The office employs more than 200 assistant district attorneys, criminal investigators and support staff. The …
https://www.osc.ny.gov/press/releases/2019/11/westchester-county-sisters-charged-hiding-their-mothers-death-steal-retirement-systemNew York’s Economy and Finances in the COVID-19 Era
… of the jobs it lost in March and April, the unprecedented scale of losses due to the COVID-19 pandemic leaves a … of the jobs it lost in March and April the unprecedented scale of losses due to the COVID19 pandemic leaves a daunting …
https://www.osc.ny.gov/reports/covid-19-september-2-2020Opinion 90-12
… 2105, which authorizes copies of papers to be certified by an attorney, does not apply to court orders submitted to a … 2607 requires a copy of the court order to be certified by the clerk of court. You ask whether a county treasurer may … upon being served with a copy of a court order, certified by an attorney, authorizing such payment. You state that the …
https://www.osc.ny.gov/legal-opinions/opinion-90-12