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State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have … New York State Comptroller Thomas P DiNapoli today announced the following local government audits have …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Rockville Centre Union Free School District - School District Website (S9-19-28)
… - pdf ] Audit Objective Determine whether the Rockville Centre Union Free School District (District) used its … Determine whether the Rockville Centre Union Free School District District used its resources …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… guidelines and monitoring. The Board did not ensure that bank reconciliations were performed. Claims to be paid were … In accordance with General Municipal Law, adopt a code of ethics, an investment policy and a comprehensive … amount approved to be paid by the Treasurer. Prepare and file the District’s annual financial report with OSC in a …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Chenango Valley Central School District – Budget Review (B4-13-11)
… in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The Chenango Valley Central … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit … for the past two years and projected results for this year. The budgeted revenues and appropriations are higher …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/chenango-valley-central-school-district-budget-review-b4-13-11DiNapoli Recovers $42K From Woman Who Stole From State and Local Retirement System
… in 2013. She pleaded guilty to petit larceny in July in Stanford Town Court. Since taking office in 2007, DiNapoli …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-recovers-42k-woman-who-stole-state-and-local-retirement-systemTown of Schuyler – Financial Management (2014M-182)
… fund balance in the Town’s general fund would cover more than a full year’s appropriations. The sewer … has enough unrestricted, unappropriated fund balance to cover more than seven years’ appropriations. The Board did … for funding long-term operating and capital needs. These plans should be monitored and updated on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182CUNY Bulletin No. CU-574
… Purpose To inform agencies of raise eligibility and to provide agencies with the procedures for reporting … certain salary increases. Affected Employees Annual and Hourly Blue and White Collar employees in the following Negotiating … This bulletin informs agencies of raise eligibility and provides agencies with the procedures for reporting …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-574-2011-2017-blue-and-white-collar-retroactive-general-salaryXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… OVERVIEW To create a funds reservation means to set aside or reserve all or a portion of an appropriation for payment of future expenses, such as payments for capital … their availability for payment of specified expenses. Once funds are reserved, they are not available for other than the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewState Agencies Bulletin No. 2151
… regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P employees Reporting Time Entry earnings Reporting … Comp Rate Codes Transfers between agencies Work schedule for CAL teachers Restoration of health insurance for Contract …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2151-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 2049
… Reporting actions at the beginning of the academic year Teachers not returning in the Fall of 2022 Change in … Hired, or have a position change effective the first date of the agency’s academic year or later. Reporting … there was a previous row on Additional Pay page with the End Date of the last year’s contract end date. Note: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2049-restoration-contract-pay-and-additional-pay-21p-institution-teachersOther Bulletin No. 33
… not processed automatically Affected Employees Employees in Bargaining Unit 96 who meet the eligibility criteria … Increase: Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) Employees with a Pay Basis Code of ANN who are in an NS position (Grade 600) which is equated to a grade …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-33-april-2016-state-university-construction-fund-scfUnified Court System Bulletin No. UCS-203
… not processed automatically. Affected Employees Employees in Bargaining Unit SR, SY, SN, SG, S9, SA, SD, G9, DR, F8, … increments (longevity increments) for eligible employees in the UCS. Chapter 276 of the Laws of 2008 and the 2007-2010 … for payment of longevity bonuses for eligible employees in the UCS. Effective Date(s) The April 2014 UCS Increments, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-203-april-2014-unified-court-system-ucs-increments-longevityState Agencies Bulletin No. 1001
… payment as a result of the adjustments. If the agency has made an effort to deliver the check to the employee but the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1001-retroactive-april-1-2010-salary-increase-employees-represented-publicState Police Bulletin No. SP-156
… Employees Employees of the Division of State Police in the State Police Investigators Unit (BCI) – BU62 who meet … The 2014 State Police Expertise Pay will be processed in Administration Pay Period 17L/18C, paychecks dated 12/03/14 Eligibility Criteria Employees in Bargaining Unit 62 who have a Payroll Status of Active, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-156-2014-state-police-expertise-payState Agencies Bulletin No. 1642
… Purpose To provide the Division of Homeland Security and Emergency Services instructions for … of Fire Prevention and Control (OFPC) in the Division of Homeland Security and Emergency Services who meet the … To provide the Division of Homeland Security and Emergency Services instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1642-2017-2018-uniform-maintenance-allowance-employees-fire-protectionGenesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… [read complete report – pdf] Audit Objective Did the Genesee Valley Fire Department, Inc. (Department) … Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122Allocation and Budgetary Controls Over Unrestricted Funds
… Purpose To determine if the Research Foundation for the State University of New York had: a fair … allocations of unrestricted funds. Background The Research Foundation for the State University of New York (Research Foundation) is a private, nonprofit educational corporation. …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsCity of Little Falls – Budget Review (B25-3-9)
… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9State Comptroller DiNapoli Releases Municipal Audits
… village paid more than necessary for goods and services or made purchases that were not in the best interest of … the goods and services procured were only available from legitimate “sole source” providers. Auditors also found …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsOpinion 89-13
… the opinion of this Office that the purchase of both new and used equipment is subject to the competitive bidding … 6 of section 103. It provides as follows: Surplus and second-hand supplies, material or equipment may be … to purchases from the governmental entities listed therein and, therefore, does not provide an exception for purchases …
https://www.osc.ny.gov/legal-opinions/opinion-89-13