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State Comptroller DiNapoli Releases School Audits
… million, or 8.8 percent. Hilton Central School District – Payroll and Leave Accruals (Monroe County) Auditors found … claims could occur. Ogdensburg City School District – Payroll (St. Lawrence County) The district had instituted a … of having the superintendent review and certify the final payroll registers. However, the superintendent’s reviews are …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… Program While the county’s investments were generally legal, safe and liquid, county officials did not develop and … funds (monthly average of $112 million) in a money market account, earning $1.8 million, at a banking institution … interest rate quotes and deposited funds into a bank account or an investment option already used by the county, …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-1State Agencies Bulletin No. 1873
… Captain – 007930 Director of C.E.R.T. Operations in DOCCS – 008001 Division of Military and Naval Affairs: $52 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1873-2020-uniform-cleaning-and-maintenance-allowance-employees-designatedState Agencies Bulletin No. 1602.2
… – Retro OT Recall CSEA RRO – Retro Recall Overtime OWC OT Waiver for CSEA OTW – Overtime Waiver RWC – Retro OT Waiver for CSEA ROW – Retro Overtime … the Flat Rate method (1.61135% for Yonkers residents and 0.50% for Yonkers non-residents). Payroll Register and Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/16022-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceComptroller DiNapoli Releases School Audits
… , Charter School for Applied Technologies , Eugenio Maria de Hostos Charter School , Germantown Central School District … access to specific financial records. Eugenio Maria de Hostos Charter School – Procurements and Information … Girls Char School for Applied Technologies Eugenio Maria de Hostos Char School Germantown CSD Niagara Char School …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0Opinion 91-18
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Family Relationships … designate a bookkeeper, a confidential secretary, or both. In towns of the second class, the town board must first … prohibits officers and employees from having an "interest" in a contract with the municipality if the officer or …
https://www.osc.ny.gov/legal-opinions/opinion-91-18Opinion 92-50
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Award (preference to … of this amendment is to stimulate the local economy. In 1991 Opns St Comp No. 91-52, p 141, we addressed, inter … that bidder is not the lowest responsible bidder, would be in conflict with the requirement in General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-92-50Opinion 97-13
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … taken during the suspension. A volunteer firefighter in a fire district fire department may not be granted points … commissioners. You ask whether a volunteer firefighter in a fire district fire department may earn points toward a …
https://www.osc.ny.gov/legal-opinions/opinion-97-13IX.6.D HHS Payment Management System – IX. Federal Grants
… corresponding disbursements to the appropriate account(s) in PMS. In order to receive funds through PMS, each agency is … based on the project’s accounts receivable balance in SFS. For those state agencies that must receive permission …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemManual Reporting – Enhanced Reporting
… reporting, you enter data directly into Retirement Online to create a report, which updates each employee’s record for … and Employee earnings. This method is useful when you need to submit a small number of transactions, such as correcting … guides on Manual Reporting. Please note: if you need to report an employee who is eligible to join NYSLRS but is …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingMitigation for Extreme Weather Conditions and Flooding
… counties on its Port Jervis and Pascack Valley Lines. In September 2007, the MTA established the Blue Ribbon … procedures and plans. Specifically: 15 of 28 (54%) snow melters (used to heat the area around switches to keep … in the 2021-2022 winter season. 13 of 15 (87%) pieces of snow-fighting equipment that required a preventive …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/mitigation-extreme-weather-conditions-and-floodingState Agencies Bulletin No. 2177
… Employees: Interest arbitration ineligible employees in the Security Services Unit (SSU) – BU21 who meet the … and Maintenance Allowance can be processed beginning in Institution Pay Period 17L, paychecks dated 12/14/2023 or … 18L, paychecks dated 12/20/2023. The payment is made in a separate check and there will be no direct deposit for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2177-2023-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestOversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… the Public Housing Modernization Program (Program). In addition, the audit determined whether Program-funded … development of affordable low- and moderate-income housing in New York State. HTFC provides loans and grants to finance … while HTFC disburses the Program funds. Since inception in 1980, about $308 million in State funding has been awarded …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse
… the U.S. Department of Housing and Urban Development point-in-time count for New York State, for a specific day in January, homeless individuals numbered 92,091 for 2019, … year (CY) 2020, Local Districts submitted $2.1 billion in gross claims, with claims of $1.6 billion for CY 2017, $2 …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuseControls Over Capital Improvements at City-Owned Homeless Shelters
… Objective To determine whether the New York City Department of Homeless Services (DHS) has … 2019. About the Program DHS, an administrative unit of the New York City Department of Social Services, is the primary … services for eligible homeless families and individuals in New York City (City) and for providing fiscal oversight of …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersState Agencies Bulletin No. 1965
… Clothing Allowance. Affected Employees Employees in the Administrative Services Unit (ASU) – BU02 who meet the … Work-Related Clothing Allowance may be processed beginning in Institution Pay Period 18L paychecks dated 12/16/2021, or … paychecks dated 12/22/2021. Eligibility Criteria Employees in Bargaining Unit 02 on 10/01/2021 are eligible to receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1965-2021-csea-work-related-clothing-allowance-asu-employees-representedSUNY Bulletin No. SU-362
… Salary Plan, Bargaining Unit, and Additional Pay Amount. Tax Information: The bi-weekly Location Pay (Earnings Code … mailbox. Questions regarding taxes may be directed to the Tax and Compliance mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-362-july-2024-increase-location-pay-and-location-mid-hudsonNorth Creek Fire District – Board Oversight (2025M-86)
… three checks totaling approximately $935 that were entered in the accounting records twice, resulting in the accounting record cash balance appearing less than the … and investment policies. The lack of oversight resulted in variances that were not identified or corrected during the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/north-creek-fire-district-board-oversight-2025m-86Steuben County – Financial Management (2025M-127)
… 2014 to review fund balance and reserve balances reported in annual financial reports. Understanding the Audit Area A … 31, 2024, the County maintained unrestricted fund balance in the general fund totaling $103.4 million (48 percent of the upcoming year’s budget) and in the road fund totaling $15.5 million (53 percent of the …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … for the general fund and highway fund appropriations in fiscal year 2024 to provide essential services to the … financial records and reports for fiscal year 2024 in accordance with New York State (NYS) Town Law (Town Law). …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22