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State Comptroller DiNapoli Releases Municipal Audits
New York State Comptroller Thomas P DiNapoli today announced the following local government audits were issued
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 409
… Purpose To provide an overview of Contract Pay and highlight the changes resulting from the Payroll System upgrade. Affected Employees Teachers in Pay Basis Code 21P Overview Contract Pay is the process used by the Payroll System for teachers … To provide an overview of Contract Pay and highlight the changes resulting from the Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersCity of Buffalo – Budget Review (B26-1-5)
… million from the sale of City parking structures to the Buffalo Municipal Parking Authority. $15 million of … in June 2026. The general fund historically funded annual solid waste fund operating deficits. As a result, as of March 30, 2026, the solid waste fund owes the general fund $27.3 million and does …
https://www.osc.ny.gov/local-government/audits/city/2026/05/08/city-buffalo-budget-review-b26-1-5State Agencies Bulletin No. 2430
… of Active or Leave With Pay whose Comp Rate Code is 21P, ANN or CAL and work percent is 100% on the applicable … of Absence/SKL (Sick Lv) whose Comp Rate Code is 21P, ANN or CAL and work percent is 50% on the applicable … an Employee Status of Active whose Comp Rate Code is 21P, ANN or CAL and who is on a voluntary reduction in work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2430-public-employees-federation-pef-fy-2026-2027-higher-educationDiNapoli Releases November State Cash Report
… the holiday shopping season as well as end-of-year Wall Street bonuses will have on tax collections." Through …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportDiNapoli Urges New Yorkers To Spend Holiday Gift Cards
… be turned over by retailers to the Comptroller’s Office of Unclaimed Funds (OUF). In 2024, the office recovered over $21 … gift cards early this new year and remember to check for unclaimed funds . “Tis the season of giving, not losing, so … please spend those gift cards and check to see if you have unclaimed funds,” DiNapoli said. “Many New Yorkers don’t …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsDiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… continues to have high levels of foreclosure activity with new foreclosure filings remaining significantly higher … cases that have become stalled, to monitor properties with delinquent mortgages and to return vacant abandoned … continues to have high levels of foreclosure activity with new foreclosure filings remaining significantly higher …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsOpinion 97-5
… (imposition of assessment for construction of private road) STREETS AND HIGHWAYS -- Private Roads (construction of … and Duties (construction of and assessment for private road) VILLAGE LAW, §§6-622, 22-2200: A village may not, … to Village Law, §§6-622 and 22-2200, construct a private road with the costs assessed against adjoining properties. …
https://www.osc.ny.gov/legal-opinions/opinion-97-5Service Credit – Divorce and Your Benefits
… for military service. For most members, the total amount of service credit at retirement will directly affect the … denominator: 50% x the years of service earned during the marriage the member’s total service credit Purchased … DRO specifies a flat dollar distribution (rather than a percentage) or calculates the ex-spouse’s share using a …
https://www.osc.ny.gov/retirement/members/divorce/service-creditV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… A General Ledger Business Unit (GL BU) is generally defined for each entity that maintains and reports on its own transactional data. A business unit (BU) is a required PeopleSoft configuration item that … A General Ledger Business Unit GL BU is generally defined for each entity that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… York State Police, today announced the arrest of former Lake Luzerne trustee Mark McLain for allegedly swindling … advantage of his volunteer position and the citizens of Lake Luzerne’s trust to line his own pockets at the expense … Warren County, the Town of Queensbury, the Town of Lake Luzerne, the state Department of Parks, Recreation and …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubPublic Officers – Membership and Enrollment
… as public officers. You must give them the opportunity to join NYSLRS. A public officer is a person either elected or appointed to a governmental position with the following general … position is authorized by statute, resolution or charter to exercise part of the sovereign power of the governmental …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersState Agencies Bulletin No. 2152.1
… will be stopped and the funds will be escheated to the New York State Office of Unclaimed Funds (OUF). Effective Dates: Effective for payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21521-outreach-and-escheatment-2022-uncashed-nys-payroll-checksImproper Medicaid Payments to Eye Care Providers
… who appeared to be affiliated complied with Medicaid provider enrollment rules and (2) if Medicaid paid for … Findings We identified vulnerabilities in the Department’s provider enrollment and revalidating processes and procedures … fully comply with the Department’s Medicaid policies for provider enrollment and revalidation were able to obtain …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-medicaid-payments-eye-care-providersDual Employment
… courts. UCS includes the Office of Court Administration (OCA), which is the administrative arm of UCS, under the … Key Findings Between April 2010 and March 2012, seven UCS/OCA employees were dually employed and obtained at least …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentSelected Financial Management Practices
… leases, occupancy permit fees, revenue from the parking garage, and certain user fees. Key Findings Opportunities … guidelines for the competitive procurement of goods and services consistently. Improve budget procedures to ensure …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System
… effectively, and available to continue critical processing in the event of a disaster or mishap that disables normal … of Information Technology Services (ITS) was established in November 2012 as part of a New York State IT … ITS is charged with ensuring proper controls are in place to protect the vast amount of personal data stored …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… Office of Alcoholism and Substance Abuse Services: Samaritan Village, Inc. - Chemical Dependency Services …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesSelected Travel Expenses
… 4, 2011 through September 30, 2013. Background The MTA is a public benefit corporation and a component unit of the … Expense” (travel policy directive) that affects the MTA Headquarters as well as MTA’s six constituent agencies. … benefit analysis. Develop a tracking notification system where each stage of the travel process is tracked and timed. …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… Purpose To determine whether the Division of Criminal Justice Services’ (Division) selected core systems are secure, operating effectively, and available to continue … To determine whether the Division of Criminal Justice Services Division selected core systems …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systems