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Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… School District (District) officials properly record and account for capital assets? Audit Period July 1, 2022 … everything from furniture, computer equipment, vehicles and machinery to buildings and land. Consequently, they represent a significant … District officials did not properly record and account for all of the Districts capital assets As a …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23DiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… SUNY and CUNY, grew from 2023 by 3.7% in 2024, or 5,330 positions, to an average annual total of 151,309. This … in overtime hours and earnings in 2024, including growth of about 11% or more at eleven major agencies. Along … of Children and Family Services (98,500). There were also high proportional increases at the Department of Labor …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023The Increasing Threat of Identity Theft
… May 2021 PDF Version Message from the Comptroller The era of COVID-19 has brought enormous … and threatening disruption to government programs as well as private financial institutions. Identity theft … 2010. Nationwide reports rose sharply over the period as well, as shown in Figure 1. The FTC defines identity theft as …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftDiNapoli Audit: OGS Veteran-Owned Business Program Off to Good Start
… The state Office of General Services (OGS) has made substantial … New York’s Service-Disabled Veteran-Owned Business (SDVOB) program in a short time and the program would benefit from … The state Office of General Services has made substantial … New Yorks ServiceDisabled VeteranOwned Business program in a short time and the program would benefit from …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-audit-ogs-veteran-owned-business-program-good-startDiNapoli: Weak Monitoring of Financial Reporting by NYC Housing Provider Led to Overbilling of $1 Million
… A non-profit provider of supportive housing for the City’s Dept. of Health and Mental Hygiene … can result in waste of needed funds for supportive housing,” DiNapoli said. “It’s a concern that in just one … of recent plans to expand the availability of supportive housing.” CUCS is one of DOHMH’s largest providers of …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-weak-monitoring-financial-reporting-nyc-housing-provider-led-overbilling-1-millionDiNapoli: Former Treasurer Arrested in Village of Millport Theft
… Village of Millport Treasurer Dawn Haverley was arrested for felony grand larceny Monday after an investigation and audit found she allegedly … Attorney Weeden A. Wetmore and the New York State Police for their diligent work in helping us hold Ms. Haverley … Village of Millport Treasurer Dawn Haverley was arrested for felony grand larceny Monday after an investigation and …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftDiNapoli: State Tax Collections Decline $3.7 Billion in Fiscal Year 2018-19
… Tax receipts for State Fiscal Year 2018-19 declined $3.7 billion, or 4.7 percent, from the previous year to $75.6 billion, according to the … but a decline of $2.2 billion from the prior fiscal year. For the month of March, tax receipts were $811.7 million … Tax receipts for State Fiscal Year 201819 declined $37 billion or 47 …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-tax-collections-decline-37-billion-fiscal-year-2018-19DiNapoli: Employment Among Mothers in NYC Improves, But Unemployment Remains Higher Than Pre-Pandemic Levels
… The unemployment rate for mothers in New York City has improved but it remains … have improved access to early education and child care for working mothers and families, but more can be done to … DiNapoli said. “More mothers in the city are now looking for work than before the pandemic, and some are seeking …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-employment-among-mothers-nyc-improves-unemployment-remains-higher-pre-pandemic-levelsState Agencies Bulletin No. 1996.2
… No. 1996.3 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … in certain titles represented by NYSCOPBA working at a DOH facility. Affected Employees Employees in certain Security … NYSCOPBA, and Council 82 AFSCME AFL-CIO (C82) allows DOH to establish a temporary overtime rate of 2.5 times the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19962-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996.1
… No. 1996.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding … in certain titles represented by NYSCOPBA working at a DOH facility. Affected Employees Employees in certain Security … NYSCOPBA, and Council 82 AFSCME AFL-CIO (C82) allows DOH to establish a temporary overtime rate of 2.5 times the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19961-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1988.2
… Classified 2.5 R2O ROC SC5 Standby OT Classified 2.5 R5C SOC The agency should continue using either Earnings Code OTO …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19882-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 1991.2
… Classified 2.5 R2O ROC SC5 Standby OT Classified 2.5 R5C SOC CH5 Covid-19 OT Hourly/Biweekly 2.5 RO5 O19 OH5 OT …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19912-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1991.1
… rate for employees in certain titles represented by C82 working at OPWDD. Affected Employees: Employees in certain … rate for employees in certain titles represented by C82 working at OPWDD …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19911-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1988.1
… No. 1988.2 . Purpose: The purpose of this bulletin is to provide information and processing instructions regarding … for employees in certain titles represented by C82 working at OMH. Affected Employees: Employees in certain Security … York, OMH and Council 82 AFSCME AFL-CIO (C82) allow OMH to establish a temporary overtime rate of 2.5 times the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19881-pilot-program-establishing-temporary-overtime-rates-employees-certainOpinion 92-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Family Relationships (spouse of town highway … the highway superintendents office would have a conflict of interest if the superintendent were to award contracts for …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … from its parkland alienation transaction to acquire new parkland or make capital improvements as required. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Georgia Woman Allegedly Stole Over $450K in NYS Pension and Social Security Payments
… State Comptroller Thomas P. DiNapoli, the U.S. Attorney for the Northern District of Georgia Ryan K. Buchanan and the Inspector General for the … Administration Gail S. Ennis today announced the arrest of a Georgia resident, Sandra Smith, for allegedly stealing …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-georgia-woman-allegedly-stole-over-450k-nys-pension-and-social-security-paymentsDiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… can directly impact New Yorkers’ lives, an audit released today by New York State Comptroller Thomas P. DiNapoli found. … the city’s Office of Technology and Innovation acts on my office’s recommendations to help ensure the AI being used … use of them, were incomplete and remain unfinished today. Separately, Local Law 35, enacted Jan. 15, 2022, …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsState Agencies Bulletin No. 1996.3
… overtime rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate … the new Time Entry Overtime Earnings Codes in Institution Pay Period 23L, checks dated 02/24/2022. Eligibility Criteria … must be paid at a rate of 2.5 times their regular rate of pay using one of the new Time Entry Overtime Earnings Codes: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19963-pilot-program-establishing-temporary-overtime-rate-employees-certainDivision of Housing and Community Renewal Bulletin No. DH-124
… implemented the 2021-2023 Agreement between the State of New York and DC 37, provides for payment of the 2022-2023 … code must be evaluated and if an update is required, the new increment code must continue to reflect payment … results in a salary below the Job Rate of the grade of the new position) effective after receiving the April 2023 DC 37 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-124-april-2023-district-council-37-dc-37-rent-regulation