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Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… District (District) officials properly record and account for capital assets? Audit Period July 1, 2022 through April … District officials did not properly record and account for all of the District’s capital assets. As a result, the … did not have a specific person who was responsible for tracking capital assets and ensuring that capital asset …
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
… York State agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of overtime … and services are delivered safely and effectively for residents.” Key Findings: The number of overtime hours increased for the eighth consecutive year in 2024, as overtime earnings …
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 suffering and persistent uncertainty to New Yorkers. Adding to both the financial and psychological pain of the pandemic is a … surpassed 67000 statewide last year more than four times the annual total …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftDiNapoli: State Tax Collections Decline $3.7 Billion in Fiscal Year 2018-19
… billion, or 4.7 percent, from the previous year to $75.6 billion, according to the year-end state cash report … year totaled $48.1 billion, a decline of $3.4 billion, or 6.6 percent, from 2017-18, primarily due to a decrease in …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-tax-collections-decline-37-billion-fiscal-year-2018-19DiNapoli: 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 … Attorney Weeden A. Wetmore and the New York State Police for their diligent work in helping us hold Ms. Haverley … Justice Court and released on Chemung County's Project for Bail. The former Village of Millport treasurer was …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-former-treasurer-arrested-village-millport-theftDiNapoli Audit: OGS Veteran-Owned Business Program Off to Good Start
… from the adoption of a comprehensive statewide plan for implementation, according to an audit released today by … OGS leadership and the SDVOB Division are to be commended for effectively making this important initiative a priority.” … opportunities. The act establishes a 6 percent goal for service-disabled veteran-owned businesses’participation …
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 (DOHMH) … Thomas P. DiNapoli. DOHMH’s weak oversight of the Center for Urban and Community Services (CUCS) made the overpayments … contracted providers can result in waste of needed funds for supportive housing,” DiNapoli said. “It’s a concern that …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-weak-monitoring-financial-reporting-nyc-housing-provider-led-overbilling-1-millionOpinion 90-28
… board member should not participate in the discussion or vote on any such matter. You ask whether a planning board … subdivision already before the board, and the board member did not disclose his interest in the corporation or … has privately performed work (see 1984 Opns Atty Gen No. I 84-3; see also Cahn , supra ). Therefore, in our opinion, a …
https://www.osc.ny.gov/legal-opinions/opinion-90-28DiNapoli: Potsdam Audit Finds Missing Court Funds
… The former justice court clerk in the town of Potsdam was arrested for embezzling $117,000 after an audit found she manipulated court accounting records … St. Lawrence County District Attorney Mary Rain’s office. In February, the former clerk – Mary Jo Guyette – was charged …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-potsdam-audit-finds-missing-court-fundsOpinion 92-6
… office, whose duties include checking invoices for accuracy, would not have an interest prohibited by … Law if the highway superintendent were to award contracts for the repair of town highway equipment to the clerk's … of interest if the superintendent were to award contracts for the repair of town highway equipment to the clerk's …
https://www.osc.ny.gov/legal-opinions/opinion-92-6Opinion 95-20
… multiple relief) COURTS -- Surrogate's Court (filing fees for proceedings seeking multiple relief) SURROGATE'S COURT … charge a petitioner one filing fee or separate filing fees for each type of relief sought in a single proceeding seeking … is requested in the same proceeding. Fees to be paid for proceedings in Surrogate's Court are set forth in section …
https://www.osc.ny.gov/legal-opinions/opinion-95-20DiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… Straphangers are waiting longer for the next train to arrive than the Metropolitan … Wait assessment measures the train's ability to meet goals for the length of time between trains. "The MTA is very clear … better." Wait Times Getting Worse Transit sets targets for the number of minutes between trains in an effort to …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014State Agencies Bulletin No. 1996.1
… processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles … pm on 12/01/2021. Agencies should begin using the new Time Entry Overtime Earnings Codes in Institution Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19961-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1991.1
… OU2 OT for Ann 2000 2.5 RU2 OTA O2R OT Recall Ann 2000 2.5 ROR RCL RO2 Recall Standby OT Classified 2.5 R2O ROC SC5 … withholding elements in PayServ. Retro Codes (RUC, RU2, ROR, R2O, R5C, RO5, and RH5) are supplemental taxable income …
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
… processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for … and Council 82 AFSCME AFL-CIO (C82) allow OMH to establish a temporary overtime rate of 2.5 times the employee’s regular … pm on 11/03/2021. Agencies should begin using the new Time Entry Overtime Earnings Codes in Institution Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19881-pilot-program-establishing-temporary-overtime-rates-employees-certainReporting Member Contributions – Enhanced Reporting
… employee’s full gross salary (which you report to NYSLRS). For information about how much your NYSLRS employees … (including information about voluntary contributions for eligible members), please see the Member Contributions … page . Contribution Refunds If you reported and paid for more contributions than are owed, you can request a …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/reporting-member-contributionsOneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… provided, Information technology (IT) assets were accessed for appropriate purposes, and IT controls over BOCES’ network … assess computer usage to confirm IT assets were used for appropriate purposes or establish adequate controls to … provided information technology IT assets were accessed for appropriate purposes and IT controls over BOCES network …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyDiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… P. DiNapoli today announced that financial information for more than 500 state and local public authorities is now … business out of the public eye, but they are responsible for overseeing billions in taxpayer dollars and assets,” … addition to Open Book New York makes it the go-to source for comprehensive, user-friendly financial information for …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomDiNapoli: 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 Social Security Administration Gail S. Ennis today … announced the arrest of a Georgia resident, Sandra Smith, for allegedly stealing over $450,000 in New York state …
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
… New York City lacks needed guidelines and policies for agencies’ use of artificial intelligence (AI), leaving it … Executive Order 3 in January 2022, with responsibility for the oversight and governance of AI, which in the previous … the AMPO, many of the previous administration’s goals for creating guidelines for the fair and responsible use of …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programs