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State Comptroller DiNapoli Releases Municipal Audits
… written fund balance policy, which limits transparency. City of Little Falls – Financial Condition (Herkimer County) The council and city officials did not adopt structurally balanced budgets, … than was available, resulting in the general and highway funds and water district beginning 2020 with …
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
… New York State Comptroller Thomas P. DiNapoli today announced that Andrew Siwo has joined the New York State Common Retirement Fund (Fund) as its … Sustainable Investments and Climate Solutions to support the implementation of the Fund’s Climate Action Plan. “We are …
https://www.osc.ny.gov/press/releases/2020/01/nys-comptroller-dinapoli-appoints-first-director-sustainable-investments-and-climate-solutionsVillage of Weedsport – Financial Management (2025M-76)
… manage fund balance? Audit Period March 1, 2022 – June 6, 2025 Understanding the Audit Area A village’s fund balance, … managed to ensure financial stability, maintain essential services and be transparent with taxpayers. … a favorable credit rating, and enables long-term financial planning. The Board is responsible for managing the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Elmira City School District – Capital Projects (2025M-21)
… to the 2020 Capital and Energy Performance Improvements Project (Project)? Audit Period March 19, 2020 – January 31, 2024. We … vendors as possible. District voters approved the ongoing Project, with a budget of $76.8 million. Although the Project … for two professional service contracts related to the Project …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… – pdf] Audit Objective Did Oxford Academy and Central School District (District) officials identify, report and … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative Educational …
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-554
… employees in the NYS Bargaining Units: CC, CD, S6, SB, SE, SF, SJ, SM, SP, ST, SU, SV, SW, SX, SZ, T3, T9, TE, TG, … U3, U6 Background Pursuant to the Collective Bargaining Agreement for Classified Staff White Collar and Blue Collar … Local 306 and NYSNA approved during the 06/27/2016 Board meeting and a memorandum dated 8/4/16 from Carmelo Batista, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-554-cuny-blue-and-white-collar-ratification-bonus-paymentCity of Ithaca – Records and Reports (2025M-114)
… Period January 1, 2023 – November 14, 2024. We extended the audit period back to January 1, 2020, to review … the City Controller’s (Controller) office did not create or provide the Council with monthly reports such as … 30 1 or ensure independent audits were completed in a timely manner. The lack of complete and timely monthly and …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114Village of Victory – Records and Reports (2025M-94)
… and reports? Audit Period June 1, 2023 – February 28, 2025. We expanded the audit period back to May 31, 2019, and forward to September 10, 2025, to review the Annual Financial Report (AFR) filing … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-victory-records-and-reports-2025m-94CUNY Bulletin No. CU-844
… Differential and Special Assistant for Events (SAFE) Team Leader for IBT 237 employees. Affected Employees: … Differential CUNY (Earnings Code FSD) and the CUNY Safe Team Differential (Earnings Code CSF) are effective … Safety Differential and Special Assistant for Events SAFE Team Leader for IBT 237 employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-844-cuny-2025-increases-assignment-differentials-eligibleState Agencies Bulletin No. 2410
… is to provide agencies instructions for processing the 2026 Special Assignment to Duty Pay (SAD). Affected … Pursuant to the side letter contained in the 2021-2026 Agreements between the State of New York and the Civil … Association (CSEA) and a side letter contained in the 2023-2026 Agreement between the State of New York and the Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2410-2026-special-assignment-duty-pay-calendar-year-2025State Agencies Bulletin No. 909
… Purpose To explain the procedures for processing the June 2009 Tool Allowance … To explain the procedures for processing the June 2009 Tool Allowance payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/909-june-2009-tool-allowance-payment-csea-operational-services-unitState Agencies Bulletin No. 820
… Purpose To explain the procedures for processing the June 2008 Tool … Salaried Employees A Tool Allowance payment is payable to eligible salaried employees who are Active on the payroll … 30, 2008 are eligible for the 2008 payment upon return to work, provided the return to the payroll is prior to April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/820-june-2008-tool-allowance-payment-csea-operational-services-unitState Agencies Bulletin No. 995
… Motor Equipment Mechanic Maintenance Assistant Mechanic Auto Body Mechanic Motor Equipment Maintenance Supervisor 1 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/995-june-2010-tool-allowance-payment-csea-operational-services-unitTown of Clermont – Transparency of Fiscal Activities (S9-25-27)
… [read complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27SUNY Bulletin No. SU-279
… Purpose To explain the OSC and agency procedures for the use of the Leap Year Salary Calculation Affected … the Leap Year Factor of .038251 effective 09/01/2019 for CAL and CYF employees. Effective Date(s) Effective … 09/18/2019 OSC Actions Job Data After payroll processing for Pay Period 11L is completed, OSC will insert a row on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-279-leap-year-salary-calculation-fiscal-year-2019-2020-sunyUnified Court System Bulletin No. UCS-210
… Bonus. Affected Employees Employees in Bargaining Unit SD who meet the eligibility criteria Background The 2011-2016 … represented non-judicial employees in Bargaining Unit SD. The lump sum payment is authorized pursuant to Section 7 … the 2015 Judicial Ratification Bonus. Bargaining Unit = SD Payroll Status = Active, Leave With Pay or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-210-2015-judicial-ratification-bonus-bargaining-unit-sdPower of Attorney
… Overview The NYSLRS Special Durable Power of Attorney (POA) document allows someone else, referred to as … transactions. You may choose to designate a power of attorney in case of emergency, hospitalization or unexpected … if you don’t understand a letter you received. A Power of Attorney is a powerful document. Once you appoint someone, …
https://www.osc.ny.gov/retirement/members/power-attorneyComptroller DiNapoli and Attorney General Underwood Announce Criminal Conviction and False Claims Act Settlement with Bottini Fuel for Diverting Customers' Credit Balances for Their Own Benefit
… D. Underwood today announced the criminal conviction of Morgan Fuel & Heating Company, Inc., which conducts business … General Underwood announced the criminal conviction of Morgan Fuel Heating Company Inc which conducts business as …
https://www.osc.ny.gov/press/releases/2018/11/comptroller-dinapoli-and-attorney-general-underwood-announce-criminal-conviction-and-false-claims-actOpinion 88-61
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … of the appropriate late payment interest charge. You state that thereafter the taxpayer tendered payment in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-61Opinion 99-2
… of the salt storage shed (compare Highway Law, §10-c[4][e] and Transportation, Economic Development and Environmental Conservation Budget, L 1998, ch 55, p 318, …
https://www.osc.ny.gov/legal-opinions/opinion-99-2