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State Comptroller DiNapoli Releases Municipal & School Audits
… Although the school board contracted with a management company to facilitate the school’s procurement of IT assets … review the department’s bills before or after they were paid to help ensure that all 230 claims totaling $260,823 … $259,178. The treasurer did not file the 2023 foreign fire insurance (FFI) tax proceeds annual report with the State …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-auditsVII.2.A Direct Journal Payment – VII. State Revenues and Appropriated Loan Receivables
… (e.g., fund, account) used to record the revenue. The ‘Control Total Amount’ must be equal to the total amount of … in the case of a reversal). The ‘Count’ should reflect the number of Payment ID sequences an agency has entered. On the … the dollar amount(s) in the ‘Line Amount’ field. If the Control Total was a positive amount, the Line Amount must be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii2a-direct-journal-paymentDiNapoli: Capital Planning Problems Persist at NYRA
… Problems with capital planning remain for the New York Racing Association (NYRA) years after a … seeing to its most pressing capital needs.” NYRA is a not-for-profit corporation that operates New York State’s three … in the racetrack properties to New York State in return for a financial assistance package. As part of this package, …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-capital-planning-problems-persist-nyraState Agencies Bulletin No. 2119
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 Security Performance Advances and provide … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2119-april-2023-security-performance-advancesState Agencies Bulletin No. 2148.1
… of OSC’s automatic processing of the M/C Non-Pensionable Lump Sum Payment and to provide processing instructions for entering … IOLA Board of Trustees Resolution authorizing the 2023 M/C lump sum payment pursuant to Chapter 190 of the Laws of 2023 … of OSCs automatic processing of the MC NonPensionable Lump Sum Payment and to provide processing instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21481-managementconfidential-mc-2023-non-pensionable-lump-sum-paymentState Agencies Bulletin No. 2148
… of OSC’s automatic processing of the M/C Non-Pensionable Lump Sum Payment and to provide processing instructions for entering … IOLA Board of Trustees Resolution authorizing the 2023 M/C lump sum payment pursuant to Chapter 190 of the Laws of 2023 … of OSCs automatic processing of the MC NonPensionable Lump Sum Payment and to provide processing instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2148-managementconfidential-mc-2023-non-pensionable-lump-sum-paymentUnified Court System Bulletin No. UCS-251
… notify agencies of new Salary Administration Plan UCO (UCS Court Officers of NYS). Affected Employees Employees in the … Officers Association Bargaining Unit SR New York State Supreme Court Officers Association Bargaining Unit SY … for the retroactive increases is granted. Effective Date(s) The Adjustment to Basic Annual Salaries will be paid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-251-november-2017-adjustment-basic-annual-salary-bargaining-unitsCUNY Bulletin No. CU-307
… Purpose To inform agencies of raise eligibility and automatic … Actions Pursuant to an agreement between PSC and CUNY, Fall 2007 teaching contracts, effective the begin date of the … General Salary Increase. The report identifies all rows where the employee’s salary was automatically increased in an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-307-salary-increases-employees-represented-professional-staffOpinion 93-16
… employees during regularly assigned work periods) WORDS AND PHRASES -- "Regularly Assigned Work Periods" (meaning for … of certain designated activities, in accordance with a system established by the sponsor ( id .). Such …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 96-20
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Department (abolishment in village) REFERENDUM -- … Whether a village police department which was established by a resolution of …
https://www.osc.ny.gov/legal-opinions/opinion-96-20Other Bulletin No. 11
… Purpose To explain OSC’s automatic processing of the 2010 salary increase Affected Employees SUNY Construction Fund … paychecks dated May 26, 2010. OSC will be processing the salary increase in paychecks dated May 26, 2010 … 5/26/10 (Administration) Contract Provision 2010 General Salary Increase The legislation provides for a 4% salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-11-2010-salary-increase-suny-construction-fund-employeesUnified Court System Bulletin No. UCS-260
… units who meet the eligibility criteria: Union Name BU Court Officers Benevolent Association of Nassau County DR … SA Communications Workers of America SD Assoc of Supreme Court Reporters within the City of New York SG … Putnam or Orange. In addition, consistent with prior practice, when a CSEA Agreement is reached, the negotiated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-260-april-2018-increases-location-pay-location-pay-mid-hudson-andOpinion 91-19
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … TOWN LAW, §176(13); STATE CONSTITUTION, Article VIII, §1: A fire district may not make a gift to a fire company of … company has requested that the fire district, in turn, pay back to the company an amount equal to the cost of the …
https://www.osc.ny.gov/legal-opinions/opinion-91-19NY State Comptroller DiNapoli Calls on Companies to Adopt Better Workers' Rights Policies
… workers’ freedom of association and collective bargaining rights. The proposals were filed with Walmart Inc., CVS … and collective bargaining are fundamental human rights,” DiNapoli said. “The right to join unions, without … with the exception of Gannett. “Respecting workers’ rights to organize – and not interfering when they do – …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-calls-companies-adopt-better-workers-rights-policiesOpinion 94-6
… with the corporation involving the administration or operation of the program. You ask whether a tenant member of … management corporation would involve the administration or operation of the recreational program. Public Housing Law, … accepts the paid position involving the administration or operation of the program because he or she would receive a …
https://www.osc.ny.gov/legal-opinions/opinion-94-6State Comptroller DiNapoli Releases Municipal Audits
… in the “town-wide” and “town-outside-village” general funds. Town-wide funds are used for the benefit of residents of the entire town, including the village. Town-outside-village funds are used only for the benefit of residents in the …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… The Long Island Rail Road (LIRR) needs to do more to properly prepare for severe weather … State Comptroller Thomas P. DiNapoli. The audit found the LIRR delayed a critical weather-related systemwide risk … officials need to be prepared to minimize its impacts. The LIRR is the busiest train system in North America and is the …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesState Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government and school audits were issued. Town of Keene – Records and Reports (Essex County) The supervisor did not maintain complete, accurate and timely accounting records. As a result, the board lacked reliable records and reports to manage the …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Hornellsville – Financial Management (2025M-102)
… fund balance? Audit Period January 1, 2022 – August 6, 2025 Understanding the Audit Area A key measure of a town’s … fund balances totaled approximately $2 million. Audit Summary The Board did not effectively manage the Town’s fund … The Board also did not adopt a written fund balance policy until February 11, 2025 (after our audit notification) …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Village of Manlius – Financial Reports (2025M-89)
… Comptroller (OSC)? Audit Period June 1, 2023 – March 31, 2025. We extended our audit period to review the filing … protection and ambulance services, and State aid. Audit Summary The Board did not ensure monthly and annual financial … did not: Receive monthly budget status reports, a balance sheet or trial balance reports, and treasurer’s reports to …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89