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East Meadow Union Free School – Overtime (2022M-118)
… employees. The Department’s overtime costs were 97 percent of the District’s total overtime costs during our audit … amount owed by the District annually to the State, for its share of the cost of the employees’ retirement benefits. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Pompey Hill Fire District – Financial Management (2021M-136)
… notices were not published for certain purchases subject to permissive referendum. The District used $97,000 of … and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/11/05/pompey-hill-fire-district-financial-management-2021m-136Dutchess County – Contract Monitoring (2023M-142)
… [read complete report – pdf] Audit Objective Determine … provided by the vendor were reviewed before approving the claim. The Comptroller approved claims for payment totaling …
https://www.osc.ny.gov/local-government/audits/county/2024/08/09/dutchess-county-contract-monitoring-2023m-142Opinion 96-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-96-22State Agencies Bulletin No. 1921
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the new … BU31 (see Payroll Bulletin No. 1920 ). Therefore, a change to the calculation of Pre-Shift Briefing is necessary. Per … 04/04/2019 (Administration). Additionally, changes to the Pre-Shift Briefing program were made to correctly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingDiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… for $479,596 in property costs and $113,552 in excess executive compensation. League Treatment Center (LTC): … in ineligible consultant costs. Compensation costs for the executive director, CFO, and assistant executive director over three years exceeded the regional …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsOpinion 91-51
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-51State Agencies Bulletin No. 1920
… Purpose The purpose of this bulletin is to provide agency instructions for new overtime earnings codes to be used for Time Entry overtime payments. Affected … Checks When a valid payroll check is undeliverable due to the agency’s inability to locate the employee, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1920-new-overtime-earnings-codes-overtime-eligible-employees-agency-policeOpinion 95-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … LAW, §52; EXECUTIVE LAW, §§818, 819: The amount billed by a cable television company to a municipal housing … customer of a franchise fee imposed upon the cable company by a city is not a municipal "fee" falling within the …
https://www.osc.ny.gov/legal-opinions/opinion-95-2Comptroller DiNapoli and Acting Nassau County DA Singas: Pension Scammer Sentenced
… his guilty plea, he must repay the almost half-a-million dollars that he acquired illegally. Hoffman also agreed to … said. “Safeguarding the integrity of the pension system is an essential duty of the State Comptroller. This sentence … payments while earning a final full-time salary of $112,000 with Nassau Community College. Hoffman was repeatedly …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-and-acting-nassau-county-da-singas-pension-scammer-sentencedConferences — Actual and Necessary Expenses – Travel and Conference Expense Management
… by officers and employees while attending conferences. A “conference” is defined as a convention, conference, or school conducted for the betterment of any local government or school district. A conference also includes any convention or conference of …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conferences-actual-and-necessary-expensesLehman College – Controls Over Bank Accounts
… Administration at each college to ensure that each bank account complies with University policies and procedures. Prior to establishing any new bank account, the Policy requires colleges to notify the UC by completing a “Bank Account Notification Form.” The UC notifies the college …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsDiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… change our landscape for years to come. As reports by my office have repeatedly shown, New York ranks first among …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookDiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… State Common Retirement Fund is the third largest public pension fund in the United States with assets of …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonOpinion 94-5
… of the town, it does not, in our view, provide authority for the publication of articles by individual members of a …
https://www.osc.ny.gov/legal-opinions/opinion-94-5Opinion 99-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … held that bond proceeds of a public authority are not the "money of the State", nor "money under its [the State's] … The state aid must be paid in the manner prescribed by section 544 of the Real Property Tax Law out of "moneys …
https://www.osc.ny.gov/legal-opinions/opinion-99-6DiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… designated in “moderate fiscal stress” were: Coxsackie (Greene County) and Washingtonville (Orange County). The four …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesState Agencies Bulletin No. 1874
… purpose of this bulletin is to provide agency instructions for processing the 2020 SSU Uniform Cleaning and Maintenance … Officers and Police Benevolent Association, Inc. provides for a uniform allowance. A Governor’s Office of Employee … in a separate check and there will be no direct deposit for this payment. Eligibility Criteria Seasonal/temporary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1874-2020-uniform-cleaning-and-maintenance-allowance-certain-securityComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … that schools make every dollar count," DiNapoli said. "By auditing school district and charter school finances and … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Akron …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1963
… in Institution Pay Period 18L, paychecks dated 12/16/2021 or Administration Pay Period 18L, paychecks dated 12/22/2021. … who have a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of … submit the following information on the Time Entry page or Time Entry Interface (NPAY502) using Earnings Code UA8: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1963-2021-uniform-cleaning-and-maintenance-allowance-certain-ssu-interest