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Controls Over Capital Improvements at City-Owned Homeless Shelters
… oversight and adequate controls over the capital improvement process at City-owned homeless shelters. Our … fiscal years 2014 to 2018, DHS had a total of 21 capital improvement contracts (17 construction and 4 design) with 69 … $39 million. Of the 53 City-owned shelters, 30 had capital improvement projects. All City agencies must follow the New …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersVirtual Currency Licensing
… Objective To determine whether the Department of Financial Services (DFS) provides adequate oversight of the applications for, and the supervision and examination of, virtual currency … To determine whether the Department of Financial Services DFS provides adequate …
https://www.osc.ny.gov/state-agencies/audits/2024/01/02/virtual-currency-licensingState Agencies Bulletin No. 2384
… tax deficiency deductions will be initiated in early 2026 for any “Taxable Expense” that did not have taxes … 11, 2025. Questions: Questions regarding this bulletin may be directed to the Tax and Compliance mailbox. All other questions may be directed to the SFS Help Desk at [email protected] …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2384-year-end-procedure-taxable-employee-expense-reimbursementsState Agencies Bulletin No. 2390
… Purpose: The purpose of this bulletin is to provide agency instructions for … Affected Employees: All employees in the Division of Military and Naval Affairs – BU47 who meet the eligibility criteria are affected. Background: Article 39 of the 2021-2026 DMNA Agreement between the State of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2390-2025-uniform-maintenance-allowance-employees-division-military-andSUNY Bulletin No. SU-362
… (only if the Action/Reason code is Leave of Absence/WDL (WC Dis Lv), Leave of Absence/WPS (WC 60% SUP), or Long Term Disability/WCL (Worker’s Comp IPP). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-362-july-2024-increase-location-pay-and-location-mid-hudsonNorth Creek Fire District – Board Oversight (2025M-86)
… [read complete report – pdf] Audit Objective Did the North Creek Fire District (District) Board of Fire Commissioners … Did the North Creek Fire District District Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Steuben County – Financial Management (2025M-127)
… 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/county/2025/12/31/steuben-county-financial-management-2025m-127Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 to provide essential services to the … financial records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Town 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 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
… seven employees’ separation payments were overpaid by a total of $3,770 and three other employees’ separation payments were underpaid a total of $157. Lindenhurst Union Free School District – … all recreational and educational programs were properly recorded, deposited and reported. As a result, there was an …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsNYS 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 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 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-paymentState 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-2023-2024XII.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-agreements