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City of Long Beach – Budget Review (B22-7-4)
… the significant revenue and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are … or resolve recommendations from our budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4State Comptroller DiNapoli Releases Municipal Audits
… manage the town’s financial condition, which resulted in the town-wide general fund having unassigned fund balance … December 31, 2019, or 79 percent of actual expenditures. In addition, the board did not develop multiyear financial … did not maintain up-to-date records and reports. In addition, the town supervisor did not make deposits and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0City of Lockport – Fiscal Stress (2013M-330)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through October 9, 2013. … elected Common Council is the legislative body responsible for managing City operations. The City’s budgeted appropriations for the 2013 fiscal year are approximately $32 million. Key …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… was overfunded by more than $445,000 (33 percent) as of June 30, 2015. The District’s unrestricted fund balance has …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraHamburg Central School District – Capital Project (2014M-129)
… to assess the District’s use of capital project resources for the period July 1, 2010 through March 26, 2014. … employees. The District’s budgeted appropriations for the 2013-14 are $60.3 million. Key Findings We found that … items in the Summary were not sufficiently detailed for the taxpayer to know exactly what work was to be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Accounts Payable Advisory No. 20
… Claims , Business Units may now use the Attachment Feature in SFS’ Accounts Payable module to facilitate OSC’s … from Business Units to support payments processed in the SFS. OSC may contact Business Unit personnel to either … documentation be sent to OSC or conduct an on-site review. In either case, supporting documentation must be readily …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsLiberty Central School District – Budget Review (B4-13-4)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4State Agencies Bulletin No. 2237
… specific files are required. Please see the attached PDF for the updated file layout Questions: Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… York State Comptroller Thomas P. DiNapoli announced today. For the three-month period ending June 30, Fund investments … have seen turbulence in the past few months, but returns for the Fund have been positive, even amid concerns over …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterCUNY Bulletin No. CU-541
… Purpose To provide agency instructions for processing the 2016 CUNY Research Foundation Grant Payments for Summer Research. Affected Employees CUNY instructional … and Deduction Information Grant payments are included as salary for retirement purposes and are subject to dues. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-541-2016-city-university-new-york-cuny-research-foundationCUNY Bulletin No. CU-505
… Purpose To provide agency instructions for processing the 2015 CUNY Research Foundation Grant Payments for Summer Research. Affected Employees CUNY instructional … codes to process CUNY Research Foundation Grant Payment for Summer Research that are funded with Tax Levy funds. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-505-2015-city-university-new-york-cuny-research-foundationState Comptroller DiNapoli Releases Municipal Audits
… County , City of Troy and the Village of Tuxedo Park . "In today’s fiscal climate, budget transparency and … that the significant revenue and expenditure projections in the tentative budget are reasonable and the 2019 tentative … were overcharged for water and sewer late penalties in 2017 by $8,654. New Hyde Park Fire District – Payroll …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-149
… Purpose To provide instructions to agencies for processing the Lump Sum payments. Affected Employees SUNY … United University Professions (BU 08) regarding general salary and other increases. Effective Date(s) Lump Sum payments may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-149-january-1-2008-500-lump-sum-payment-certain-part-timeOpinion 96-5
… fees unless a statute expressly so provides (see 1988 Opns St Comp No. 88-38, p 75; 1983 Opns St Comp No. 83-20, p 22). Section 5225 of the Insurance Law … (2 Opns St Comp, 1946, p 290; see also People v Brooklyn Garden Apartments , Inc. , 283 NY 373, 381 [1940]). We have …
https://www.osc.ny.gov/legal-opinions/opinion-96-5State Comptroller DiNapoli Releases Municipal & School Audits
… IT contingency plan. Auditors identified 181 accounts for students no longer in the district, six accounts for two former employees, two former board members and two … in violation of the district’s AUP. Internet browsing increases the likelihood that users will be exposed to …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… (Orange County) The former clerk did not properly account for, report, deposit, record and remit all collections to the … of major highway equipment reviewed, five trucks accounted for $81,250 (76%) of total repair costs during the audit … did not ensure that claims were adequately supported, for appropriate purposes and audited before payment. Auditors …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsManagement of Selected Special Revenue Funds
… Purpose To determine whether the Department of Health (Department) is effectively managing selected … threats, and having access to quality, evidence-based, cost-effective health services. In harmony with that …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsCUNY Bulletin No. CU-734
… automatic processing of the April 2022 PSC $1,500 General Salary Increase for employees in the Lecturer Title Series, and to provide … C36 CLIP Instructor 022338 C35 CUNY START Instructor Increases will be applied in accordance with the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-734-april-2022-professional-staff-congress-psc-1500-generalState Comptroller DiNapoli Releases School District Audits
… audits have been issued: George Junior Republic Union Free School District – Website Transparency (Tompkins County) … could not be found. Northport – East Northport Union Free School District – Extra-Classroom Activity Fund (Suffolk … taxes may have been higher than necessary. Wyandanch Union Free School District – Budget Review (Suffolk County) …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits