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Comptroller DiNapoli Releases School Audits
… Girls , Charter School for Applied Technologies , Eugenio Maria de Hostos Charter School , Germantown Central School … to provide access to specific financial records. Eugenio Maria de Hostos Charter School – Procurements and Information … HS for Girls Char School for Applied Technologies Eugenio Maria de Hostos Char School Germantown CSD Niagara Char …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0Westchester Attorney Pleads Guilty to Mail Fraud for Attempting to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… U.S. Attorney Geoffrey Berman announced that Guy Parisi, a Westchester attorney, pled guilty today to a mail fraud charge arising from his attempt to embezzle … S. Berman said: “As he admitted today, Guy Parisi, a Westchester attorney, flouted his fiduciary duty to the …
https://www.osc.ny.gov/press/releases/2019/01/westchester-attorney-pleads-guilty-mail-fraud-attempting-embezzle-decedents-estate-which-he-was-courtState Agencies Bulletin No. 1692
… appropriations Affected Employees Employees who have a salary refund (AC230) submitted and processed after the … Payroll Bulletin 908 (Non-Negotiated and/or Undeliverable New York State Payroll Checks), was created as a tool for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1692-processing-2018-salary-refunds-received-osc-after-december-28-2018-instMitigation for Extreme Weather Conditions and Flooding
… an adequate investment in adaptation measures, climate change will have even greater adverse impacts on the MTA’s …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingState Agencies Bulletin No. 2292
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2024 CSEA DMNA Uniform Maintenance Allowance. Affected … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2292-2024-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 2283
… travel reimbursements include: Excess Personal Car Mileage (PCM) Reimbursements Excess Per Diem Payments … is the portion that is greater than the applicable Federal rate and not substantiated by receipts. The 2024 maximum rate … tax deficiency deductions will be initiated in early 2025 for any “Taxable Expense” that did not have taxes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2283-year-end-procedure-taxable-employee-expense-reimbursementsState Comptroller DiNapoli Releases Municipal & School Audits
… supervisor did not maintain a general ledger, subsidiary revenue and expenditure ledgers or cash receipts and … properly track financial activity. The supervisor’s 2023 revenue and expenditure budget-to-actual reports were not … plan, and three board members did not know when these items needed to be replaced or their estimated replacement …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Newark Central School District – Employee Benefits (Ontario County) District officials did not … receipts. City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees … charges totaling $229,635 and determined the charges were for appropriate purposes; however, charges were not properly …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsNorth Creek Fire District – Board Oversight (2025M-86)
… (Board) provide adequate oversight of District financial activities? Audit Period January 1, 2022 – March … and must provide adequate oversight of the District’s financial activities to ensure public funds are used … The Board did not provide adequate oversight of District financial activities related to budgeting, monthly financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86State Agencies Bulletin No. 2390
… is to provide agency instructions for processing the 2025 CSEA DMNA Uniform Maintenance Allowance. Affected Employees: All employees in the Division … Office of Employee Relations (OER) memorandum dated 10/15/2025 provide for a Uniform Maintenance Allowance. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2390-2025-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 2384
… purpose of this bulletin is to provide agencies with the 2025 calendar year-end procedures for taxable travel … Federal rate and not substantiated by receipts. The 2025 maximum rate allowed by IRS for PCM is 70.0 cents per mile effective from January 1, 2025, through December 31, 2025. Chapter XIII Section 4.C …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2384-year-end-procedure-taxable-employee-expense-reimbursementsOpinion 91-18
Whether it is still the opinion of this Office that there is no prohibited conflict of interest if a supervisor appoints his or her spouse to the position of confidential secretary or bookkeeper
https://www.osc.ny.gov/legal-opinions/opinion-91-18NYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… be no impact. In their letter to Commissioner Mary Jo White , the Comptrollers note that volatility in the fossil …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryOpinion 92-50
… the issues discussed in the opinion. PUBLIC CONTRACTS -- Award (preference to local bidder) LOCAL LAWS -- Competitive … who would not otherwise be entitled to a contract award as the lowest responsible bidder. You ask whether a … responsible bidder who would otherwise be entitled to the award under the charter. You state that the purpose of this …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 97-13
… earn points toward a year of firefighting service while suspended for misconduct …
https://www.osc.ny.gov/legal-opinions/opinion-97-13Oversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… of NYCHA’s Program monies to NYCHA’s Marlboro Houses project (Marlboro) for roof replacement, masonry, brickwork, … change order brought the total funding allocation for the project ($45.2 million) to $3.2 million more than its … for other projects had to be re-allocated to this project. NYCHA approved another change order (for $977,500) …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingShoreham-Wading River Central School District – Capital Assets (2025M-23)
… our audit period through August 7, 2024 to conduct a walkthrough at the District. Understanding the Audit Area A capital asset is generally defined as an asset that has a … extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… Understanding the Program The Supervisor, as chief fiscal officer, is responsible for receiving, disbursing and …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47SUNY Bulletin No. SU-362
… inform agencies of OSC’s automatic processing of the July 2024 Increase to Location Pay and Location Mid-Hudson Pay and … between the State of New York and UUP, provides for a July 2024 increase in Location Pay and Location Mid-Hudson Pay. … Pay will be paid with an effective date of 07/04/2024 in the Administration check date of 07/31/2024. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-362-july-2024-increase-location-pay-and-location-mid-hudsonState Agencies Bulletin No. 2177
… Purpose: The purpose of this bulletin is to provide agency instructions for … eligibility criteria are affected. Background: Chapter 24 of the Laws of 2019, which implemented the 2016-2023 Agreement, including … The purpose of this bulletin is to provide agency instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2177-2023-uniform-cleaning-and-maintenance-allowance-certain-ssu-interest