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State Comptroller DiNapoli Releases School Audits
… 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsEast Ramapo Central School District – Budget Review (B25-5-2)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … budget were reasonable. Background Pursuant to Chapter 89 of the Laws of 2016, as amended, the New York State (NYS) … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Division of Housing and Community Renewal Bulletin No. DH-16
… of OSC’s automatic processing and to provide instructions for processing adjustments and changes. Affected Employees … of New York and Rent Regulations Services and provides for the following general salary increases and payments. … 1, 2005 General Salary Increase The legislation provides for a 2.75% Salary Increase for employees who, on or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-16-april-1-2005-salary-and-location-pay-increasesGreat Neck Park District – Capital Assets (2025M-27)
… [read complete report – pdf] Audit Objective Did Great Neck Park District (District) officials properly record … Did Great Neck Park District District officials properly record …
https://www.osc.ny.gov/local-government/audits/district/2025/12/12/great-neck-park-district-capital-assets-2025m-27DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… contracts, visit Open Book New York . The easy-to-use website was created by DiNapoli to promote openness in …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesBorrowing Against Your Contributions – State Police Plan
… days after issuance, loans are fully insured in case you die before repaying them. How Much You Can Borrow The minimum … days after issuance, loans are fully insured in case you die before repaying them. How Much You Can Borrow The minimum …
https://www.osc.ny.gov/retirement/publications/1518/borrowing-against-your-contributions-0Comptroller DiNapoli Releases Municipal Audits
… 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-municipal-audits-0Opinion 93-14
… No. 3 of the Town ofNiskayuna, Schenectady County , 235 AD 566, 258 NYS 690; see also 1988 Opns St Comp No. 88-30, p … 318, 392 NYS2d 594; see also O'Donnell v Syracuse , 184 NY 1; 54 NY Jur, Sewers and Sewage §2; 13 McQullin, Municipal … the pro rata cost of original installation" (119 NYS at p 26; see also 1979 Opns St Comp No. 79-453, unreported; 24 …
https://www.osc.ny.gov/legal-opinions/opinion-93-14Opinion 99-14
… This opinion represents the views of the Office of the State Comptroller at the time … threshold. You inform us that a water district within the town has undertaken a project by which it will … and related equipment of the water district be removed. The town engineer has estimated the cost of the removal at …
https://www.osc.ny.gov/legal-opinions/opinion-99-14Claims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… than a “rubber stamp” of the claim packages. Instead, it should entail a thorough and deliberate examination to determine that the claim is a legal obligation and a proper charge against the local government or school district. As a general rule, a claim package should …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingOther Bulletin No. 82
… Construction Fund of OSC’s automatic processing of the April 2025 SCF CSEA Salary Increase and provide instructions … 2025-2026 for all eligible employees. Effective Dates: The April 2025 SCF CSEA Salary Increase will be paid using the … The following employees are eligible to receive the April 2025 SCF CSEA Salary Increase: Employees with a Comp …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-82-april-2025-state-university-construction-fund-scf-civilXII.4.B.1 Supporting Information – XII. Expenditures
… of transactions in the SFS, please refer to Section 3 – Record Retention – Accounts Payable Vouchers and Land … of the State Comptroller, consistent with Section XII.10.E - Reporting the Theft, Loss or Misuse of State Assets of … guidance on the quality of evidence, please refer to Exhibit B from Chapter XI, Section 11.F – Contract Monitoring …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4b1-supporting-informationSUNY Bulletin No. SU-379
… Purpose: The purpose of this bulletin is to provide agency instructions for OSC’s automatic processing. Affected Employees: Employees … Status Reason block: “Please change the effective date of this row to 08/14/2025 as the position number must be … The purpose of this bulletin is to provide agency instructions for OSCs …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-379-2025-restoration-contract-pay-and-additional-pay-suny-21pUnified Court System Bulletin No. UCS-228
… Agreement between the Unified Court System of the State of New York (UCS) and the Civil Service Employees Association (CSEA – BU 87) and provides for a new annual longevity lump sum payment beginning in April 1, … results in a salary below the Maximum of the grade of the new position) effective after receiving the April 2016 JLP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-228-implementation-april-2016-state-new-york-unified-court-systemXI.10 Third Party Contracting - Contracting "for" the State – XI. Procurement and Contract Management
… a state agency enters into a contract with another entity (the “State Contractor”) where the primary or exclusive responsibility of the State Contractor is not, … a state agency enters into a contract with another entity where the primary or exclusive responsibility of the State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi10-third-party-contracting-contracting-stateXII.4.E Electronic Invoicing – XII. Expenditures
… to the eSettlements module to the time the invoice is built into a voucher. Process and Transaction Preparation: … things, the validations ensure the invoice contains all fields required to successfully build a voucher. If the … fail the pre-edit process within Voucher Build will not be built into vouchers. Each day, agencies should review the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingOpinion 2011-1
… of seven "fulltime employees" and two "part-time employee[s]" to perform certain functions for the corporations. Four … to reimburse the IDA on a bi-weekly basis for the IDA's gross payroll expense on account of the individuals … NY2d 199, 202, 638 NYS2d 418 , 420 [1995] ; see also 1999 Ops St Comp No. 99-4, at 6; 1991 Ops St Comp No. 91-32, …
https://www.osc.ny.gov/legal-opinions/opinion-2011-1Division of Housing and Community Renewal Bulletin No. DH-18
… Pay, using the Action/Reason of Leave Without Pay/ WPS (WC 60% Sup). Note : It is essential that agencies report the … to work. The Action/Reason of Return from Leave/RPS (Rein WC 60% Sup) must be used. To assist agencies with reporting … the Reinstatement 4/1/86-6/30/92 Leave of Absence/ WSP (WC Sup) Return from Leave/ RSP (Rein WC Sup) 7/1/92-6/30/05 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-18-eligibility-and-processing-instructions-workersOpinion 2004-3
… amount equal to the following percentages of the average full valuation of taxable real estate of such … city …, less … annually by a city to: (1) two percent of the "average full valuation" of the "taxable real estate" of the city … the tax limit, leaving for current operating expenses, the full amount which can be raised within the tax limit. …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3Sexual Harassment Policy for the Office of the State Comptroller
… harassment. Sexual harassment is a form of workplace sex discrimination. All employees are required to work in a … Is “Sexual Harassment”? Sexual harassment is a form of sex discrimination and is unlawful under federal and State … law. Sexual harassment includes harassment on the basis of sex, sexual orientation, self-identified or perceived sex, …
https://www.osc.ny.gov/sexual-harassment-policy