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Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. We encourage the …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23State Police Bulletin No. SP-106
… Purpose To inform the agency of the new Time Entry earn code and procedure for Shift Change Half-Time payments. Affected Employees … OSC Actions OSC has created a new Time Entry earnings code to be used to pay the Shift Change Half Time payment: … To inform the agency of the new Time Entry earn code and procedure for Shift Change HalfTime payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-106-new-york-state-police-shift-change-half-time-paymentNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… New York City Comptroller Scott M. Stringer today called on the Securities and Exchange Commission to compel fossil fuel industry companies — by enforcement or … — to enhance disclosure of the material risks climate change poses to their business and what steps they are taking …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryState Comptroller DiNapoli Releases School Audits
… it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school district and … recalculated fund balance exceeded the statutory limit ranging from 19 to 21 percent for the five-year period. … penalties for noncompliance. Information Technology staff does not maintain a comprehensive inventory of all software …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Edgemont Union Free School … district had an increased risk of unauthorized access to and use of the network. In addition to sensitive IT control … auditors reviewed all 665 nonstudent network user accounts and determined that district officials did not disable 34 …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… and resulted in erroneous and missed payments. Of the 41 employees reviewed, 14 separation payments totaling $66,036 … improper accounting of and potential theft of collections without detection. Auditors reviewed $311,876 collected by … directly withdraws the monthly payments from the county’s bank account without the treasurer’s authorization. City of …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… known liabilities by a total of $1,104. Andes Joint Fire District – Financial Activities (Delaware County) The … There were no records to support the collection of hall rental receipts. As a result, the Board of Fire … and reporting all transactions related to FFI tax money. Village of Mayville – Online Banking (Chautauqua County) …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 2079
… purpose of this bulletin is to provide agencies with the 2022 calendar year-end procedures for taxable travel … for PCM is 58.5 cents per mile effective from January 1, 2022 through June 30, 2022 and 62.5 cents per mile effective from July 1, 2022 … purpose of this bulletin is to provide agencies with the 2022 calendar yearend procedures for taxable travel …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2079-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2076
… Part-Time employees Agreement), between the State of New York and the NYS Correctional Officers and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2076-2022-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestDiNapoli: NYSLRS Announces Employers' Retirement System Contribution Rates for 2023-2024
… New York State Comptroller Thomas P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System (NYSLRS). … Fiscal Year End Investment Returns for 2021-22 About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyslrs-announces-employers-retirement-system-contribution-rates-2023-2024Opinion 2000-18
… and a "fire district" (General Municipal Law §215[7-a]). Since the board of trustees of a village has "control" over … activities, in accordance with a system established by the sponsor (id.). Therefore, a service award program established …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… Definitions An “ Award ” is a final decision directing payment by the State made by either (1) an administrative … will be withheld, and the payments will be reported on IRS Form W-2; taxable but not subject to tax withholding … to backup withholding); such payments will be reported on IRS Form 1099; or not taxable. To properly categorize each …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsSUNY Bulletin No. SU-340
… title changes and reallocations of Teaching and Research Center Nurse titles approved by the Division of the Budget … Employees occupying an approved Teaching and Research Center Nurse title at the SUNY Hospitals on or after the … title changes and reallocations for Teaching and Research Center Nurse titles included on the attached SUNY Teaching …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-340-reallocation-suny-teaching-and-research-center-nurseComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Dryden Central School District , New Rochelle City School District , … Jefferson Union Free School District and the Portville Central School District . “In an era of limited resources and … is being spent appropriately and effectively.” Dryden Central School District – Financial Condition (Cortland …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Opinion 93-31
… (travel expenses - of governing board member from home to meetings) PUBLIC OFFICERS LAW, §64: The expenses of the … a recreation district in commuting from their residences to the place where meetings of the board are normally … as actual and necessary expenses. This is in response to your letter asking whether commissioners of the Rushford …
https://www.osc.ny.gov/legal-opinions/opinion-93-31DiNapoli: Former Utica School District Superintendent Sentenced for Public Corruption, Must Pay Over $160K to District
… by the school board shortly after his arrest in November 2023. His co-defendant, LaPolla, was sentenced to 60 days of …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-utica-school-district-superintendent-sentenced-public-corruption-must-pay-over-160kXVI.4.C Federal Grant Accruals – XVI. Financial Reporting
… Policy References: GASB Statement No. 33 – Accounting and Financial Reporting for Nonexchange …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4c-federal-grant-accrualsRFQual0001 – Medical Examiner Management Services
… 1, 2025 The Office of the State Comptroller (“OSC”), as Administrative Head of the New York State and Local … the Local Police and Fire Retirement System (“NYSLRS”) and as authorized by the Retirement and Social Security Law, is … and expertise (“Physicians”). Such Physicians will act as Independent Medical Examiners and will conduct Independent …
https://www.osc.ny.gov/procurement/rfqual0001