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Elmira City School District – Capital Projects (2025M-21)
… that either exceeded the competitive bidding requirements set forth in New York State General Municipal Law (GML) or … of the New York State Comptroller’s (OSC) authority as set forth in Article 3 of GML. Our methodology and standards …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Opinion 90-61
… -- Assessments (authority to impose benefit assessments in water supply district) -- Water Supply Districts (authority to impose benefit assessments) WATER SUPPLY AND DISTRIBUTION -- Water Supply Districts … of establishing and of operating and maintaining a town water supply district must be assessed only on an ad valorem …
https://www.osc.ny.gov/legal-opinions/opinion-90-61State Agencies Bulletin No. 2314
… Purpose: The purpose of this bulletin is to provide agencies instructions for processing the 2025 … advice Undeliverable Checks: When a valid payroll check is undeliverable due to the agency’s inability to locate the … Retirement information: The Special Assignment to Duty Pay is pensionable but is not included in the calculation of …
https://www.osc.ny.gov/state-agencies/state-agencies/2314-2025-special-assignment-duty-pay-calendar-year-2024Village of Weedsport – Financial Management (2025M-76)
… complete report – pdf] Audit Objective Did the Village of Weedsport (Village) Board of Trustees (Board) effectively manage fund balance? Audit … and expenditures accumulated over time, is a key measure of a village’s financial condition. Fund balance should be …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76State Agencies Bulletin No. 1111
… State University Construction Fund BU96 IOLA (Interest On Lawyer Account) Fund BU98 Elected officials and employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1111-cash-merit-awards-managementconfidential-employeesDiNapoli Calls on Twitter & Other Major Corporations to Take Action on Political Spending Transparency
… the one-year anniversary of the January 6 attack on the U.S. Capitol, New York State Comptroller Thomas P. DiNapoli, … of 100, ranking it in the bottom tier of companies in the S&P 500. In 2021, Comptroller DiNapoli was successful with … agreements to disclose political spending in the weeks ahead. Since the 2010 U.S. Supreme Court's Citizens …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-calls-twitter-other-major-corporations-take-action-political-spending-transparencyOxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… and what remedial actions were planned or enacted. Because there is no information on the lead levels of the 173 water … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … 2 As of December 22, 2022, schools are now required to test for lead in the water every three …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9CUNY Bulletin No. CU-844
… is to provide agency instructions for processing the CUNY 2025 increases to Arms Differential, Canine (K-9) Unit … have been authorized. Effective Dates: The increases to CUNY ARMS Differential (Earnings Code CAD), CUNY K9 Unit Assign Differ (Earnings Code CK9), Fire Safety …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-844-cuny-2025-increases-assignment-differentials-eligibleTime and Attendance Practices of Selected Employees
… and attendance records maintained by employees of LIRR’s Richmond Hill Shop when compared to their work production … and reside in New York City during their respective work weeks who are reporting that they reside outside of New York … resided in the State of Delaware, and one individual's home address was in the State of Florida. We determined …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… collections. As a result, auditors could not confirm that all collections received were deposited. Of the 40 planning … town revenues. Pembroke Central School District – Investment Program (Genesee County) District officials did … with written procedures for the investment of district funds. The district did not prepare monthly cash flow …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 2174
… Eligibility Criteria: Employees in Bargaining Unit 02 on 10/01/2023 are eligible to receive the CSEA ASU … who otherwise meets the eligibility criteria above but is on an authorized leave of absence with a Payroll Status of … code of Leave of Absence/MLS) and who returns on or before 03/31/2024 is eligible for the payment upon the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2174-2023-csea-work-related-clothing-allowance-asu-employees-representedSUNY Bulletin No. SU-345
… Salary Calculation. Affected Employees: SUNY employees in salary Grade 980 with a Comp Rate Code of CAL and CYP . Background: In any fiscal year in which February 29 th falls, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-345-leap-year-salary-calculation-fiscal-year-2023-2024-sunyState Agencies Bulletin No. 2410
… Purpose: The purpose of this bulletin is to provide agencies instructions for processing the 2026 … advice Undeliverable Checks: When a valid payroll check is undeliverable due to the agency’s inability to locate the … Retirement information: The Special Assignment to Duty Pay is pensionable but is not included in the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2410-2026-special-assignment-duty-pay-calendar-year-2025State Comptroller DiNapoli Releases Municipal Audits
… and/or disbursed funds. Town of Hancock – Transfer Station Operations (Delaware County) Town officials are not ensuring that transfer station revenues are sufficient to cover the costs of operating the transfer station. Users of the station were required to obtain a …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsVI.3.A Overview – VI. Budgets
… Parent Budget Entry Type. The Budget Entry Type are the fields highlighted below which is used to classify the type … is chosen or the type is not consistently used in both fields. Since combination edits do not exist related to this …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewOversight of Building Construction Site Safety
… of Buildings (DOB) adequately monitors New York City (NYC) building construction sites to ensure compliance with … of more than 1 million buildings and construction sites in NYC through enforcement of, among other laws and rules, the NYC Building Code (Building Code). This requires construction …
https://www.osc.ny.gov/state-agencies/audits/2022/09/01/oversight-building-construction-site-safetyDiNapoli: FirstEnergy Corp. Agrees to Disclose Its Political Spending
… outweigh the risks.” The company agreed to the Fund’s request to post semi-annual comprehensive reports listing … that does not provide a complete picture of the company’s electoral spending. FirstEnergy is currently facing federal … are ongoing, with more agreements expected in the coming weeks. Since the 2010 U.S. Supreme Court's Citizens United …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-firstenergy-corp-agrees-disclose-its-political-spendingState Agencies Bulletin No. 2074
… instructions for processing the 2022 CSEA ASU Work-Related Clothing Allowance. Affected Employees Employees in the … memorandum dated 10/24/2022 provides for a Work-Related Clothing Allowance. Effective Dates The 2022 CSEA ASU Work-Related Clothing Allowance may be processed beginning in Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2074-2022-csea-work-related-clothing-allowance-asu-employees-representedState Comptroller DiNapoli Releases Municipal Audits
… available, resulting in the general and highway funds and water district beginning 2020 with budgetary deficits. The …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsNYS Comptroller DiNapoli Appoints First Director of Sustainable Investments and Climate Solutions
… first-ever director of Sustainable Investments and Climate Solutions to support the implementation of the Fund’s Climate … and insight we need to significantly expand our climate solutions portfolio.” “Comptroller DiNapoli’s innovative … portfolio.” The Fund’s Sustainable Investments and Climate Solutions Program Director will report directly to the CIO …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutions