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State Comptroller DiNapoli Releases Audits
… of Parks, Recreation and Historic Preservation: Compliance with Executive Order 95 (Open Data) (Follow-Up) (2021-F-29) … Canarsie Childhood Center Inc. (CCC) – Compliance With the Reimbursable Cost Manual (2021-S-2) CCC is a New … provide preschool special education services to children with disabilities who are 3 and 4 years old. The New York …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0State Agencies Bulletin No. 1921
… entered into Time Entry using the Earnings Code APB (Adj PSB). OSC has updated Earnings Code PSA to be used to … 2080 PS6 – PreSft Brief Auto Calc NU61/31 RP6 – Retro PSB Auto Calc NU61/31 Agency Actions Beginning in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingOpinion 90-7
… that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Employees (defense and … and indemnification by municipality of employees of industrial development agency) GENERAL MUNICIPAL LAW, §856; … may defend and indemnify the members and employees of an industrial development agency established for the benefit of …
https://www.osc.ny.gov/legal-opinions/opinion-90-7State Agencies Bulletin No. 2322
… processing of the April 2025 increases to Location Pay and Location Mid-Hudson pay, Facility Security Pay, Hazardous Duty Pay, Expanded Duty … processing of the April 2025 increases to Location Pay and Location MidHudson pay Facility Security Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facilityOpinion 94-18
… for the members of a village volunteer fire department to form a not-for-profit corporation constituting the … for the members of a village volunteer fire department to form a notforprofit corporation constituting the incorporated …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 93-22
… to remit a forfeiture of bail is not required in order for the Justice Court Fund to refund moneys erroneously … Court Fund reported bail forfeiture in the amount of $200 for a particular defendant. The justice, by letter, … [CPL] before they could process the claim. You have asked for our opinion in this matter. If this were a true case of …
https://www.osc.ny.gov/legal-opinions/opinion-93-22DiNapoli: DEC Needs to Improve Efforts to Control Invasive Species
… each year, 80 percent of which affects commercial and sport fishing. Controlling the spread of an established … 170,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-dec-needs-improve-efforts-control-invasive-speciesOpinion 2000-22
… den 44 NY2d 645; Edsall v Wheler , 29 AD2d 622, 285 NYS2d 306). 2 Although the powers and duties of town attorneys are …
https://www.osc.ny.gov/legal-opinions/opinion-2000-22Record of Activities (ROA) – Reporting Elected and Appointed Officials
Elected and Appointed Officials Elected and appointed officials record their workrelated activities to ensure their service is accurately reported to NYSLRS
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaPension Payment Option Election – Divorce and Your Benefits
… the “Pop-Up” increase in the member’s monthly benefit. Special Joint Allowance Some DROs require the member to … before them. This pension payment option is called the Special Joint Allowance. Unlike the joint allowance options … is only available to members with a DRO that requires its election. The Special Joint Allowance provides the member …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionOversight of Sidewalk Sheds
… Objective To determine if the New York City (NYC or City) Department of Buildings (DOB) adequately monitors that NYC sidewalk sheds are erected and removed when required, are … of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… the Audit Area Non-payroll disbursements represent a significant portion of a school district’s (district’s) … disbursements totaling $112.9 million, including 157 wire transfers totaling $44.7 million and 4,186 other … the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
… and file the 2022 through 2024 AFRs with OSC, as required by NYS General Municipal Law (GML) Section 30. Furthermore, … have access to the Town’s current fiscal activities. Based on our review of the Supervisor’s records, we determined that … did not: Ensure that debit card purchases were approved by the Board. As a result, there was no opportunity for the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32State Comptroller DiNapoli Releases Municipal & School Audits
… on the district’s fund balance and the tax levy. City of Lockport – Budget Review (Niagara County) Based on the …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… pandemic program to help struggling households pay their rent faltered at the start, with New York being the last … eligible households, ERAP covered up to 12 months of back rent, utility bills and some future rent payments. It also prohibited evictions for up to a year …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startState Agencies Bulletin No. 1119
… Codes Description D3P 11-12 PEF DRP Repayment D3M 11-12 MC DRP Repayment D3F 11-12 SCF DRP Repayment Agency Action - … the 20112012 PEF Deficit Reduction Plan the 20112012 MC Deficit Reduction Plan and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1119-repayment-2011-2012-deficit-reduction-plan-employees-represented-publicNorth Brookfield Fire District – Board Oversight (2026M-2)
… [read complete report – pdf] Audit Objective Did the North Brookfield Fire District (District) Board of Fire Commissioners (Board) adequately oversee the District’s financial operations? Audit Period January 1, … Did the North Brookfield Fire District District Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/08/north-brookfield-fire-district-board-oversight-2026m-2Eldred Central School District – Building Access (S9-26-1)
… (District) officials properly manage and monitor building access accounts and devices? Audit Period July 1, 2024 – … extended our audit period to December 17, 2025, to review access activity logs during our fieldwork. Understanding the Audit Area Building access controls are essential for enhancing security and …
https://www.osc.ny.gov/local-government/audits/school-district/2026/06/05/eldred-central-school-district-building-access-s9-26-1Village of Unadilla – Disbursements (2025M-97)
… 18, 2024, to examine credit card disbursements, updates to the employee handbook and updated information regarding … Of 155 employee benefit reimbursements totaling $34,000, 145 disbursements totaling $29,300 were not supported; not … and/or were paid before the Board approved them. Of the 145 disbursements, 111 totaling $16,100 benefited …
https://www.osc.ny.gov/local-government/audits/village/2026/06/26/village-unadilla-disbursements-2025m-97Opinion 89-57
… street) STREETS AND HIGHWAYS -- Highway Department (town repair and improvement of village street) PUBLIC CONTRACTS -- Contracts not Requiring Bidding (town repair and improvement of village street) HIGHWAY LAW, … to utilize town highway equipment and personnel to repair and improve a village street of a village located …
https://www.osc.ny.gov/legal-opinions/opinion-89-57