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East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… review the District’s cash receipt process over ECA funds for the period July 1, 2014 through September 30, 2015. … The East Williston Union Free School District is located in the Town of North Hempstead, Nassau County. The District, … issue pre-numbered duplicate receipts for all funds placed in her custody. Funds are not always deposited in a timely …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesIrvington Union Free School District – Fixed Assets (2022M-89)
… for fixed assets. Key Findings District officials did not properly monitor and account for 63 percent of the 105 … assets reviewed that cost $595,118. This can be attributed to District officials last conducting a physical inventory in 2018. Specifically, we found: Of the 80 assets tested, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89Victor Central School District - Financial Management (2019M-62)
… budgets that resulted in circumventing the statutory limit on surplus fund balance by making $2.4 million in unbudgeted … and adopt budgets that include more realistic estimates for revenues and appropriations and the amount of fund … and recommendations. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Town of Warsaw – Tax Collection Remittance (P1-24-22)
… (Clerk) remitted all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not … operations in a timely manner. The Clerk did not remit taxes totaling approximately $1.3 million to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… payments. Key Findings Officials did not always properly calculate employees’ leave accruals, accurately pay …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67State Agencies Bulletin No. 747
… remains at the Job Rate (or higher), the service will count toward the Job Rate service. Full periods of Sick Leave with or without pay will not count toward the Job Rate service. … (1) year at Job Rate criteria described above will also count toward the five (5) year criteria. Sick Leave with Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/747-october-2007-merit-step-eligibility-information-employees-representedOpinion 2005-3
… 109-b: A union free school district is not authorized to construct, or enter into a lease for the construction of, a parking garage to be used primarily for commercial purposes. In addition, a … a building currently in use for school district purposes, to be reacquired by lease-purchase agreement. This is in …
https://www.osc.ny.gov/legal-opinions/opinion-2005-3Division of Housing and Community Renewal Bulletin No. DH-74
… for a salary increase of two percent (2.00%) for fiscal year 2015-2016 and includes the April 1, 2015 RRSU Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-74-april-2015-district-council-37-dc37-salary-increaseDiNapoli: Capital Planning Problems Persist at NYRA
… P. DiNapoli. “Sound business practices include both long-term and short-term capital project planning, but my auditors discovered … law, a percentage of VLT revenue from the casino goes to fund education. For the period January 1, 2012 through June …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraEnforcement of the Mitchell-Lama Surcharge Provisions
… To determine if surcharges are being properly assessed at Mitchell-Lama housing developments supervised by Homes and … most recent year for which DHCR had verified affidavits at the time of our audit in 2017. Background The … calculated and assessed for the tested transactions at the sampled developments. However, there were significant …
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsCUNY Bulletin No. CU-316
… automatic processing and provide agency instructions for the payment of Increments. Affected Employees Eligible … Background These Increments are authorized pursuant to the Memorandum of Agreement for 2002-2007 between the City University of New York and the Professional Staff …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-316-january-2008-incrementsOpinion 91-44
… or statutory amendments that bear on the issues discussed in the opinion. FIRE COMMISSIONERS -- Compensation (health … (see Town Law, §174[7]), may elect to participate in the State health insurance plan with respect to its … Service Law, §163[2],[4]; 4 NYCRR 73.1[b]-[i], 73.2). In either case, it appears that the statute and regulations …
https://www.osc.ny.gov/legal-opinions/opinion-91-44Opinion 96-21
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … a specified maximum amount annually to provide services for the district. The establishment of the town beach erosion … or acquisition of a capital improvement, or the performance or supplying of services (Town Law, §191). If the …
https://www.osc.ny.gov/legal-opinions/opinion-96-21Unified Court System Bulletin No. UCS-287
… Increases. Affected Employees Eligible employees in the following bargaining units who meet the eligibility … SA, SD, SG, SK, SN, SR, SY, S9) provides for an increase in Location Pay effective April 1, 2020 for employees located … the Management Confidential and Unrepresented employees (BUs 86, 88, CT). Effective Date(s) The Location Pay, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-287-april-2020-state-new-york-unified-court-system-ucs-increasesState Comptroller DiNapoli Releases Municipal Audits
… percent of the water produced, or 138.6 million gallons, is considered unauthorized non-revenue (lost) water, 12 …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 158
… your agency security administrator who can obtain a new password or resolve other login issues with the OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/158-public-queries-ps-query-databaseVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
A Direct Journal Payment is used to record payments received by an agency that do not need to be applied to a customer AR Item such as miscellaneous receipts
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentDiNapoli: State Needs to Better Protect Water Supply Infrastructure Against Natural Disasters, Cyberattacks and Terrorism
… than 2,800 community water systems. DOH is responsible for ensuring that New York’s water supply is suitable to … to submit a Water Supply Emergency Plan (plan) to DOH for review at least once every five years. The plans include … in 2021, and New York’s water systems have been targets for hackers. In 2013, for example, a water dam in Rye, NY was …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-state-needs-better-protect-water-supply-infrastructure-against-natural-disastersState Comptroller DiNapoli Releases Audits
… $1,577,821, were billed improperly. Department of Health and Office of the Medicaid Inspector General officials made … partially implementing three of five recommendations and not implementing two. New York State Health Insurance … their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering over 1 million members. …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsTuition Assistance Program – New York College of Health Professions
… Purpose To determine whether New York College of Health Professions complied with the … and Research. The school operates five locations – a campus in Syosset, Long Island; three locations in … report. Other Related Audits/Reports of Interest Tuition Assistance Program - CUNY York (2016-T-1) Tuition …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professions