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DiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… DiNapoli said. “An essential part of this year’s school reopening plans should be determining how to compensate for … disabilities were disrupted by abrupt shutdowns in March 2020 and a substantial reliance by school districts on hybrid learning models during the 2020-21 school year. A smaller share of students with …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesState Agencies Bulletin No. 815
… To provide guidelines and processing procedures for Cash Merit Awards for Fiscal Year 2008-09. Affected Employees … Section 169 of the Executive Law are ineligible for Cash Merit Awards. Effective Date(s) Immediately Background Payment of Cash Merit Awards for Management/Confidential employees may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/815-cash-merit-awards-managementconfidential-employeesTown of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… Town of Morehouse (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 92, Town officials budgeted a total of $932,000 for the general fund and highway fund appropriations in … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… Town of Pamelia (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) … of 3,343, Town officials budgeted a total of $1.5 million for the general fund and highway fund appropriations in … Audit Summary The Board did not conduct or provide for an annual audit of the Supervisor’s financial records and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35State Agencies Bulletin No. 1016.1
… is to continue to maintain up-to-date employee addresses in the PayServ system and remind agencies of existing tools … to provide high quality payroll services and save money on postage. Addresses are used for such critical tasks as … the validity of the address. A report is available in Control-D to enable agencies to obtain the latest …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/10161-maintaining-date-employee-addresses-payserv-systemState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Owego – Records and … determined that the city’s adopted budget for fiscal year 2026-27 and the related justification documents were in material …
https://www.osc.ny.gov/press/releases/2026/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1939
… an Action/Reason code of either: Leave of Absence/WDL (WC Dis Lv), Leave of Absence/WPS (WC 60% SUP), Leave of Absence/MLL (Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01Comptroller DiNapoli Releases School Audits
… procedures are in place to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsOpinion 2003-7
… in the opinion. PARKS AND RECREATION -- Moneys in Lieu of Park Land (use of for preliminary costs and feasibility studies) ZONING AND PLANNING -- Park Lands (use of park trust moneys for preliminary costs and feasibility … costs related to a capital improvement at a town park …
https://www.osc.ny.gov/legal-opinions/opinion-2003-7Opinion 2007-5
… of the cost of (1) the "construction, reconstruction or acquisition" of a specific or type of "capital improvement," or (2) the acquisition of a specific item or type of “equipment” … surveys relative thereto," as well as the contemporaneous acquisition of related "furnishings, equipment, machinery or …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5DiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… of which are controllable, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “The … of which are controllable according to an audit released today by New York State Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackDiNapoli: Report Warns of Growing State Debt
… New York's state-funded debt is projected to reach $63.7 … the following four years to $71.8 billion, according to a report issued today by New York State Comptroller Thomas P. DiNapoli. The … New Yorks statefunded debt is projected to reach $637 billion … the following four years to $718 billion according to a report issued today by New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtOpinion 92-25
… -- Powers and Duties (riding on fire vehicles during emergency calls) TOWN LAW, §§176(11), 176-a: A board of fire … of the fire department, to ride on fire vehicles during emergency calls, so long as the regulation does not have the … of the fire department from riding on fire vehicles on emergency calls. Section 176(11) of the Town Law authorizes …
https://www.osc.ny.gov/legal-opinions/opinion-92-25Opinion 92-38
… CHIEF -- Powers and Duties (continuation of service until new chief appointed) -- Vacancy (procedure for filling in … department fire chief and the department fails to submit a new nomination, the village board may not appoint a new chief. In the event of such an impasse, the incumbent …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Empire BlueCross BlueShield – Controls Over Payments for Special Items
… and retired State, participating local government, and school district employees, and their dependents. The Empire …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsState Agencies Bulletin No. 1736
… with an Action/Reason code of Leave of Absence/WDL (WC Dis Lv) or Leave of Absence/WPS (WC 60% SUP) on the payment effective dates 03/28/2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1736-new-security-services-hazardous-duty-pay-arbitration-eligible-bu01-andCicero Volunteer Fire Department - Financial Activities (2025M-138)
… report – pdf] Audit Objective Did Cicero Volunteer Fire Department (Department) officials ensure that financial … comply with legal requirements and help a fire department’s board and officials make informed decisions and effectively … fire department’s board should provide adequate oversight of the financial operations to ensure that public funds are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mState Agencies Bulletin No. 719
… of the increase to base salary and the ending of Security Enforcement Differential for affected employees. … Pursuant to Chapter 113 of the Laws of 2006, the Security Enforcement Differential ( SED ) shall be increased … the collective bargaining agreement on 3/31/07 and the Security Enforcement Differential ( SED ) shall no longer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/719-march-31-2007-salary-increase-and-ending-other-payments-certainTown of Lewis – Records and Reports (2025M-17)
… accounting records and reports? Audit Period January 1, 2023 – November 30, 2024 Understanding the Program The … fund, highway fund and water district as of December 31, 2023 and November 30, 2024, and determined that 12 accounts … totaling $50,038 for New York State and Local Employees’ Retirement System (NYSLRS) contributions and workers’ …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17State Comptroller DiNapoli Releases Municipal & School Audits
… or disable the network. Rochester Academy Charter School – Credit Cards (Monroe County) School officials did not ensure credit card charges were properly approved, adequately supported and …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-audits-1