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Pavilion Central School District – Claims Audit (2024M-108)
… officials paid more for goods and services than necessary. Of the 324 claims we reviewed totaling approximately $1.4 … that, if implemented, will improve the effectiveness of the District’s claims audit process. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Oakfield-Alabama Central School District – Procurement (2024M-103)
… action. Appendix B includes our comment on an issue raised in the District’s response. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Town of Albion – Supervisor’s Records and Reports (2024M-111)
… corrective action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… District (District) employees’ separation payments and health insurance buyouts were accurate. Key Findings City officials …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolVillage of Skaneateles – Claims Auditing (2024M-68)
… could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Lewis County Industrial Development Agency – Staff Services Agreements (2025M-1)
… Lewis, Inc., a not-for-profit corporation (Corporation), to provide general administrative and staff support services to LCIDA for the last quarter of 2023 and for 2024. However, the Board did not ensure the fees paid to the Corporation were accurately calculated and paid …
https://www.osc.ny.gov/local-government/audits/county/2025/05/23/lewis-county-industrial-development-agency-staff-services-agreements-2025m-1Electronic Reporting
… do not mail a separate Verification and Checklist. Manual Online Reporting – live August 11, 2025 Manual Online Reporting allows you to securely enter information … reissue the key. If you submit your report by Manual Online Reporting, do not mail a separate Verification and …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-reportingOpinion 92-37
… and the area merged into an adjoining fire district. You ask whether the extension of a fire district to add the …
https://www.osc.ny.gov/legal-opinions/opinion-92-37DiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… Thomas P. DiNapoli. The amount of debt reported by state and local authorities is now posted on DiNapoli’s … government yet they operate outside the traditional checks and balances that apply to state agencies,” DiNapoli said. … repeatedly used in a way that circumvents borrowing limits and oversight. As a result, New York is shouldering a huge …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityDiNapoli Announces State Contract and Payment Actions for Feb. 2014
… passenger rail services. Approved $2.4 million of an $80 million grant for the 9/11 Memorial Museum Pavilion at the … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-state-contract-and-payment-actions-feb-2014Custodial Service Contract Procurement and Oversight
… Objective To determine whether the selected New York City Department of Education contracting practice …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… several areas that HCR could improve to better address health and safety concerns, which could otherwise potentially …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingState Comptroller DiNapoli Releases Audits
… Approximately 2.3 million children are transported to school daily across the state, with one third riding School … the issues identified in the initial audit report. NYC Department of Transportation — Street … authorized by SED to provide Special Education Itinerant Teacher (SEIT) services to young children with disabilities. …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsMental Health Training Component of the New York SAVE Act (2022-MS-1)
… did not provide mental health training to all staff for the 2020-21 school year by September 15, 2020, as … recognition of the 10 warning signs, whom to turn to for assistance, and how to access appropriate services. … …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1Contact Update and Online Help for Local Officials
… to use our Online Services system to provide and maintain up-to-date contact information within our Local Government … or 'Inactivate' button at the bottom of the page. Note: A pop-up will appear to confirm the action. Verify: To confirm … or 'Inactivate' button at the bottom of the page. Note: A pop-up will appear to confirm the action. Verify: To confirm …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpOpinion 88-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … where an interest is prohibited solely by reason of employment as an officer or employee of a corporation if (1) … the corporation and the village. In this regard, you state that the board member's duties with the corporation do …
https://www.osc.ny.gov/legal-opinions/opinion-88-23State Agencies Bulletin No. 2316
… payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2316-temporary-overtime-and-pre-shift-briefing-rate-eligible-employeesState Agencies Bulletin No. 2316.1
… regarding the implementation of a temporary overtime rate for overtime eligible and ineligible employees and a temporary pre-shift briefing rate for eligible employees working in support of DOCCS. Affected … or unscheduled overtime and/or employees eligible for pre-shift briefing are affected: Civil Service Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23161-temporary-overtime-and-pre-shift-briefing-rate-eligible-employeesState Agencies Bulletin No. 1429
… processing the 2015 CSEA ISU Uniform Maintenance Allowance and 2015 CSEA ISU Work-Related Clothing Allowance. Affected … who meet the eligibility criteria Background Article 49.1 and Article 49.2 of the 2011-2016 ISU Agreement between the State of New York and the Civil Service Employees Association and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1429-2015-uniform-maintenance-allowance-and-2015-work-related-clothingState Agencies Bulletin No. 1194
… Fringe Benefits are taxable income that must be included in the employee’s taxable gross wages.This income is … use of the vehicle for purposes of commuting to and from an employee’s home and his or her official work station … Valuing Personal Use of Vehicles Employees must choose from one of three methods acceptable to the IRS to determine …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1194-reporting-taxable-value-personal-use-employer-provided-vehicles-and