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Oversight of School Fire Safety Compliance
… Purpose To determine if the State Education Department (Department) is providing … issues for schools operating within New York City. The audit covered the period January 1, 2013 through May 18, 2016. Background … To determine if the State Education Department is providing effective …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceOversight of Select High-Technology Projects
… such goals will be met, given that much work remains to yield the overall employment and investment targets – in some …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/oversight-select-high-technology-projectsUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… Yonkers, New York, Inc. (Yonkers) [pdf] ; and the City of Rochester (Rochester) and the Rochester Firefighters Two Percent … fire companies, benevolent associations and the Firemen’s Association of the State of New York (FASNY). FFI is …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Department of Transportation Bulletin No. DOT-47
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the Fiscal Year (FY) 2025-2026 Shift Lump Sum … The purpose of this bulletin is to provide agency instructions for processing the Fiscal Year FY 20252026 Shift Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-47-fiscal-year-2025-2026-shift-lump-sum-payment-winter-maintenanceDepartment of Transportation Bulletin No. DOT-45
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the Fiscal Year (FY) 2024-2025 Shift Lump Sum … The purpose of this bulletin is to provide agency instructions for processing the Fiscal Year FY 20242025 Shift Lump Sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-45-fiscal-year-2024-2025-shift-lump-sum-payment-winter-maintenanceState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. … Fire Department – Credit Cards (Erie County) Of the credit card purchases totaling $216,961 examined, … purchases did not follow any specific guidelines. Although the board approved the credit card bills for payment, it did …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School & Municipal Audits
… for 11 of the tournaments and two of the fundraisers. Registration forms for 26 of 36 sports leagues were not … The former director awarded scholarships (i.e., waived registration fees) without any guidelines, board oversight or …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-dinapoli-releases-school-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… did not appropriately approve and document overtime for non-instructional employees. As a result, there is an increased risk that overtime costs totaling $774,499 … bank transfers or electronic payment procedures nor did they segregate the treasurer’s duties or provide adequate …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Herkimer … were independently reviewed and approved prior to payment. The board did not appoint someone to audit claims and did not … or other guidance to communicate expectations for the claims audit process. City of Hornell – Business …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Berkshire , Chestertown Fire District , Town of DeKalb , Town of Hartford , Town of Taylor and the … P DiNapoli today announced his office completed audits of Town of Berkshire Chestertown Fire District Town of DeKalb …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … fund balance totaled almost $1.5 million, 7 percent of the 2018-19 budgeted appropriations, exceeding the statutory limit by approximately $626,000. Lackawanna …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… Office for the Aging (NYSOFA) failed to spend millions of dollars on programs geared to support senior citizens, … for services to help them remain independent and out of nursing homes, but the Office for the Aging isn’t doing … that help them stay in their homes and avoid higher levels of care and publicly financed care. Programs are administered …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsState Agencies Bulletin No. 572
… Purpose Describe data on the automated Correction Report. Affected Employees … Entry page by OSC staff. This new report will be run from data in the PayServ system after OSC has completed processing … to agencies, provide better internal controls, ensure data integrity, and will allow agencies to view corrections …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageSecurity Delivery Instructions
… the proceeds applied to each individual owner and included in your report of abandoned property as cash for fractional … agent). Do not total fractions for all owners prior to sale. Any reversal of deliveries must be approved in writing … should be reported and maintained in the organization’s house account. Review accounts annually to determine if any …
https://www.osc.ny.gov/unclaimed-funds/reporters/security-delivery-instructionsTown of Whitestown – Inventories (2026M-38)
… [read complete report – pdf] Audit Objective Did the Town of Whitestown Highway Superintendent (Superintendent) adequately safeguard and account for diesel fuel, gasoline and motor oil inventories? Audit … Did the Town of Whitestown Highway Superintendent Superintendent …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-whitestown-inventories-2026m-38Opinion 88-65
… law for the issuance of tax receipts by the collecting officer to persons not paying the tax and the charging of a … letter which asks our opinion as to whom a town collecting officer must provide a tax receipt when taxes are paid from a … escrow account. You have also asked whether a collecting officer is required to provide a duplicate receipt to a …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Opinion 97-11
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … from having any direct or indirect interest in contracts with the housing authority. In our view, a housing authority … Whether art 18 of the Gen Municipal Law authorizes a city to require housing …
https://www.osc.ny.gov/legal-opinions/opinion-97-11State Agencies Bulletin No. 1952.1
… (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the Ratification Date of 07/27/2021; and Has a … (Military Stipend Leave), Leave of Absence/WDL (WC Dis Lv), or Leave of Absence/WPS (WC 60% SUP) on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedState Agencies Bulletin No. 1999
… Retro Code Original Earns Code C25 Covid-19 OT for Ann-2080 2.5 RC5 C72 CH5 Covid-19 OT Hry/Biw 2.5 RO5 O19 O25 OT for Ann 2080 - 2.5 R25 OCS OH5 OT - Hourly/Biweekly 2.5 RH5 OTK OR5 Overtime Recall Ann 2080 2.5 RR5 ORC E25* Extra Service Hourly 2.5 RE5 ES1 * …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1999-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 2005
… Retro Code Original Earns Code CU2 Covid-19 OT for Ann 2000 2.5 RUC C75 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 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2005-pilot-program-establishing-temporary-overtime-rate-employees-certain