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Oversight of Pupil Transportation Services (Follow-Up)
… children are transported to school daily across the State, with one third riding School District-owned buses, one … these services was approximately $3.4 billion, with State aid covering $2 billion. The New York State Education Law requires the State Education Department …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followDivision of Housing and Community Renewal Bulletin No. DH-96
… using the employee’s current Tax Marital Status and Withholding Allowances on the Update Employee Tax Data page. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-96-october-2018-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-86
… field and the Approved Salary Rate field. Position and Job do not match – the Position Number equals the NYS Position … Position Has Both Equated Grade and NTE Position and Job do not match FIS Missing FIS At or Below Current FIS Below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-86-october-2017-district-council-37-dc-37-rent-regulationDivision of Housing and Community Renewal Bulletin No. DH-81
… field and the Approved Salary Rate field. Position and Job do not match – the Position Number equals the NYS Position … Position Has Both Equated Grade and NTE Position and Job do not match FIS Missing FIS At or Below Current FIS Below …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-81-october-2016-district-council-37-dc-37-rent-regulationComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … project costs. Medina Central School District – Reserve Funds (Genesee County) Auditors determined that district … at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0West Webster Fire District – Financial Management (2023M-23)
… report – pdf] Audit Objective Determine whether the West Webster Fire District (District) Board of Fire Commissioners … comment on the District’s response letter. … audit west webster fire district …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/07/07/west-webster-fire-district-financial-management-2023m-23Opinion 88-43
… This opinion represents the views of the Office of the State Comptroller at the time it was … are injured in the performance of official duties and are paid their salaries under General Municipal Law, §207-c out … compensation. You ask whether, in these circumstances, an amount equal to the injured employee's workers' compensation …
https://www.osc.ny.gov/legal-opinions/opinion-88-43Andes Central School District – Financial Management (2013M-250)
… The Andes Central School District (District) is located in Delaware County. The District is governed by a Board of … levels. They have appropriated funds they have not used in four of the last five fiscal years (2008-09 through … officials used $205,000 of appropriated fund balance in 2011-12, their unreserved fund balance increased to almost …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/andes-central-school-district-financial-management-2013m-250Oversight and Enforcement of the Rechargeable Battery Law (2021-S-19)
To determine whether the Department of Environmental Conservation (Department) has adequately monitored and enforced compliance with the New York State Rechargeable Battery Law to promote the proper disposal of lithium-ion and other types of rechargeable batteries.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s19.pdfEarnings Limits – Enhanced Reporting
… For Members Who Joined NYSLRS On or After April 1, 1996 Internal Revenue Code Section … 401(a)(17) limits the earnings used in the calculation of pension benefits. The amount is set by federal law and … and earnings using the appropriate earnings code , but do not take member contributions from earnings above the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earnings-limitsDiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… Lisa Stone, the former treasurer of Pulteney Fire District No. 2 was sentenced to five years probation and … of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsNorthside Center for Child Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Northside Center … Report (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
The pandemic caused a dramatic drop in riders and ridership revenue for transit systems across the country, and the MTA was hit particularly hard.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-fiscal-pressures.pdfLocal Sales Tax Collections Increased by 3% in July Compared to Last Year
… than some local officials anticipated after two years of more robust growth, making careful cash flow monitoring … York City’s collections totaled $777 million, an increase of 0.2%, or $1.4 million. County and city collections in the rest of the state totaled $935 million, an increase of 5%. Nearly …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearTown of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
Determine whether the Town of Plymouth Town Town Board Board authorized disbursements that were properly supported and for appropriate purposes and effectively managed the Highway Departments assets and inventory
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementState Comptroller DiNapoli Releases School Audits
… era of limited resources and increased accountability, it's critical that schools make every dollar count," DiNapoli … The district reported four general fund reserve funds (health insurance, tax certiorari, employee benefit accrued … calculating the employee/retiree share of health and dental premiums. For access to state and local government …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0Final Average Salary – Article 14 Benefits
… you earned during any 36 consecutive months of service when your earnings were highest. This is usually the last … of three), if earned in the FAS calculation; and Payment for up to 30 days vacation, if the FAS is based on the 36 … is included for State Police members); Payments made as a result of working your vacation; Any form of termination …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryDiNapoli and DA Carney: Owner of Medical Transport Company Pleads Guilty to Medicaid Fraud
… by ADA William Lemon and the defendant was represented by Justin Dearmas. Since taking office in 2007, DiNapoli has …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-and-da-carney-owner-medical-transport-company-pleads-guilty-medicaid-fraudSUNY Bulletin No. SU-130
… to the payments from the Downstate Location Fund. The payment amount is based on the campus's allocation and … Employees on a Leave of Absence Without Pay at the time of payment are not eligible for the payments. Agency Actions … using the following procedure: For the Fall 2006 semester payment: Earnings Code: LOS (Location Stipend), ( XLS, YLS or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-130-suny-downstate-location-stipend-gseu-represented-employeesSUNY Bulletin No. SU-190
… Purpose To explain agency Time Entry procedures. Affected Employees SUNY … Active on the payroll or on a Paid Leave of Absence at the time of the payment and whose actual work station is located …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-190-suny-downstate-location-stipend-graduate-student-employees