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Protection of Managed Pollinators (Honey Bees)
… to pesticides and other chemicals, and changing climate. In 2016, the State developed the New York State Pollinator … Plan (Plan) to address the high loss of pollinators in the State. The Plan is a multiagency effort, with the … honey bees pollinate $15 billion worth of crops in the United States each year. About one-third of the food …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesCUNY Bulletin No. CU-837
… Bonus Payments. Affected Employees: Part-time employees in one of the bargaining units below who meet the eligibility … subject to across-the-board increases, and is not included in the calculation of overtime. Effective Dates: The … at a college or school other than a three-semester college in an eligible Bargaining Unit listed above in the Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-837-professional-staff-congress-psc-part-time-ratificationState Agencies Bulletin No. 2389
… Clothing Allowance. Affected Employees: All employees in the Operational Services Unit (OSU) – BU03 represented by … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 17L paychecks dated 12/11/2025, or … dated 12/17/2025. Eligibility Criteria: Employees in Bargaining Unit 03 on 10/01/2025 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2389-2025-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 1575
… methods to be applied to Supplemental Wages are discussed in: IRS Publication 15, Section 17 - How To Use the Income … Wages to calculate the tax withholding (see calculation in IRS Publication 15, Section 7 – Supplemental Wages). … NOTE** We are researching whether additional amounts in taxes are being consistently withheld from Supplemental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesState Police Bulletin No. SP-245
… processed automatically. Affected Employees: All employees in the State Police Investigators Unit (BCI) – BU62 … Payment is effective on 11/01/2024 and will be processed in a separate check (there is not a Direct Deposit option for this payment) in the Administration Pay Period 17L check dated 12/04/2024.: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-245-2024-holiday-bonus-payment-eligible-employees-state-policeRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… breaches can lead to identify theft and loss of confidence in a school’s ability to safeguard sensitive information. The … maintain trust, and avoid financial repercussions. In fiscal year 2024, the School paid an outside IT vendor … lose important data and suffer a serious interruption in operations. School officials have not implemented …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mDiNapoli Audit Finds Western Regional OTB Lacks Accountability and Gave Out Lucrative Perks
… and Rochester. It offers off-track pari-mutuel wagering on horse racing at Batavia Downs Gaming and other locations. The …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-audit-finds-western-regional-otb-lacks-accountability-and-gave-out-lucrative-perksDiNapoli: New York Needs to Improve Cybersecurity Support to Local Governments and Public Authorities
… the critical cybersecurity support they are providing to state agencies, local governments, and public authorities … New York. The legislation will provide much needed funding for local governments to modernize and protect their networks … utilities, airports, schools and health care facilities. For example, a 2019 ransomware cyberattack on the City of …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-new-york-needs-improve-cybersecurity-support-local-governments-and-public-authoritiesDiNapoli: NYC Spending Priorities Shifted During Pandemic
… sources for many of these programs remain unidentified in the out-years of the financial plan, representing fiscal … be funded beyond FY 2024 is unclear. For example, funding in the city’s current budget rose about $817 million for … Other new initiatives that will receive city funding in the current budget support quality of life improvements …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicState Comptroller DiNapoli Releases Municipal & School Audits
… period were approximately $87 million. Of the $67 million in year-end transfers, $50.6 million went to the district’s … did not record and report all financial transactions in a timely and accurate manner, which increased the risk … financial records and reports for fiscal year 2024 in accordance with state law. In addition, the supervisor did …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Denmark – Claims Auditing (2026M-32)
… Area The audit of claims is often the last line of defense in preventing unauthorized, improper or fraudulent claims … that tax dollars are spent properly, efficiently and in the best interests of the taxpayers, the town board should … Four claims for health insurance premiums totaling $17,141 in our sample were not approved for payment by the Board. …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32Town of Newcomb – Town Supervisor's Records and Reports (2026M-15)
… [read complete report – pdf] Audit Objective Did the Town of Newcomb (Town) Supervisor (Supervisor) maintain complete and accurate accounting records and … Did the Town of Newcomb Town Supervisor Supervisor maintain complete and …
https://www.osc.ny.gov/local-government/audits/town/2026/07/03/town-newcomb-town-supervisors-records-and-reports-2026m-15Claims for Deceased Owners and Estates
… What You Should Know To claim lost money belonging to a deceased owner, you need to provide: proof of ownership of the funds by the deceased … Learn how to submit your claim for lost money online or by mail …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-deceased-owners-and-estatesOpinion 90-9
… issues discussed in the opinion. CLAIMS -- Audit (scope of village auditor's authority); (necessity of vendor … LAWS -- Preemption (matters contained in article 5 of Village Law) VILLAGE BOARD -- Powers and Duties (delegation of authority … Whether a village board of trustees which has established the office of …
https://www.osc.ny.gov/legal-opinions/opinion-90-9Opinion 92-32
… A town may purchase an historically significant railroad depot located within the town and immediately reconvey the depot, for fair and adequate consideration, to an historical … of surplus town funds to purchase an historical railroad depot located within the town, under the following …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Opinion 93-13
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … charge-back system is that the sheriff patrols only in the area of the county outside of the city. County Law, … county, even if the concentration of services is greater in those municipalities ( cf ., e.g., Education Law, …
https://www.osc.ny.gov/legal-opinions/opinion-93-13II.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… activities of the primary government and component units. In addition, information is provided for each major fund of … actually expensed for each of the past five fiscal years. In addition, disclosures should accompany the schedules that … approach; and Factors that significantly affect trends in the information reported in the required schedules. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… costs and also additional charges to place a fixed asset in its intended location and condition for use (i.e., freight … legal claims directly attributable to asset acquisition). In the case of land, ancillary costs should also be included, … and leveling), and the demolition of unwanted structures. In addition, costs of buildings and improvements other than …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsMedicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… diagnosed with end stage renal disease who were eligible for, but not enrolled in, Medicare. The audit covered the … Board benefits; or (3) are the spouse or dependent child of a person who meets either of the aforementioned … Medicare, or take actions to help (or encourage) them to apply and enroll in Medicare. As a result, we identified …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseState Agencies Bulletin No. 2322
… processed automatically. Affected Employees: All employees in the Security Services Unit (BU01 – Arbitration Eligible, … State of New York and NYSCOPBA, provides for an increase in location pay for eligible employees in the Security Services Unit whose principal place of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facility