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Opinion 91-42
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … funds to village treasurer); (cooperative investment of department funds and village funds); (gift of department … may agree to transfer to the village treasurer the custody of moneys presently held by the fire department for the …
https://www.osc.ny.gov/legal-opinions/opinion-91-42CUNY Bulletin No. CU-782
… updated as provided below. Job Title Bargaining Unit New Biweekly Rate Assistant Chief Architect TG $37.01 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-782-district-council-37-dc37-local-375-dues-increaseTown of Hamburg - Finance Office (2023M-109)
… Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper … Town purposes. Determine whether the Town’s Finance Office payroll was accurate and supported. Key Findings The … the Board and Town officials did not ensure Finance Office payroll was accurate and supported. The Town made …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109State Agencies Bulletin No. 1910
… Suffolk, and Westchester Counties earning Location Pay Downstate Adjustment (LOC) and eligible employees in Orange, Dutchess and Putnam counties earning Location Pay Mid-Hudson Adjustment (LMH) will receive an increase to Location Pay. OSC will systematically process the increase to Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1910-april-2021-increase-location-pay-downstate-adjustment-and-location-payLake Pleasant Central School District – Claims Auditing (2021M-202)
… the Lake Pleasant Central School District (District) Board of Education (Board) ensured claims were supported by … the Lake Pleasant Central School District District Board of Education Board ensured claims were supported by adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/lake-pleasant-central-school-district-claims-auditing-2021m-202State Contract and Payment Actions in January
… Education Department $915 million in general aid to 184 school districts. $155.6 million in BOCES aid to 36 …
https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-januaryII.1 New York State Financial Accounting Overview – II. New York State Financial Accounting
… (cash) basis. Generally-accepted accounting principles (GAAP). Guide to Financial Operations REV. 03/19/2012 … Financial Cycle New York State Financial Accounting and GAAP principles …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii1-new-york-state-financial-accounting-overviewTown of Owasco – Financial Management and Procurement (2021M-70)
… report - pdf ] Audit Objectives Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund … in a manner to ensure the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The Board did not effectively …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70DiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… percentage of economically disadvantaged students, a high teacher turnover rate, a decrease in local property values, a …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressXIX.1 Overview – XIX. Project Costing (PCIP)
… Currently, DOL and DOT are the only onboarded agencies. Pre April 2022 and the implementation of the Project Costing … full cost of their projects within SFS. In addition, the pre-PCIP use of projects for non-onboarding agencies did not … tracking of Federal and Capital costs under one project. Pre April 2021, DOB maintained capital projects information …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1-overviewXIII.10.A Refunds Owed to the State by an Employee - Using a State-Issued Check – XIII. Employee Expense Reimbursement
… of Taxation and Finance, Division of the Treasury will cancel the check and the Office of the State Comptroller will cancel the expense report and credit the appropriation if … their appropriation. Returning the check with a request to cancel the expenditure will initiate the process. This may …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10a-refunds-owed-state-employee-using-state-issued-checkXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… With the implementation of the Statewide Financial System (SFS), Business Units will no longer liquidate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderDiNapoli: Former Ontario Town Water Superintendent Charged With Covering Up Failure to Fix Water Leaks
… Peets was arraigned in Wayne County today on charges of offering a false instrument for filing, tampering with a … DiNapoli said. Peets, 59, allegedly failed to take care of leaks in the town’s water system and then falsified reports to the town to cover up the loss of water. Peets is scheduled back in court on October 19. …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-former-ontario-town-water-superintendent-charged-covering-failure-fix-water-leaksXV.2 Fiscal Year Period – XV. End of Year
… all Business Units, including those which operate under a different fiscal year, e.g. SUNY and CUNY. Pursuant to various sections of law and to complete the execution of the financial plan for the State … for all Business Units including those which operate under a different fiscal year e …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv2-fiscal-year-periodCrown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training as required to all staff for the … Only instructional staff were required to complete mental health training. Three of the 12 recommended …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today … Comptroller Thomas P. DiNapoli. Noe Rodriguez, 38, of Buffalo, was prosecuted by Erie County District Attorney … equipment technician, was paid for full work days at the Buffalo district while he was also clocked in at the Lake …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianReview of the Enacted Budget: State Fiscal Year 2021-22
… Difference Executive 30-Day Estimate Actual Actual vs. SFY 2019-20 Actual vs. 30-Day Estimate Personal Income Tax 53,659 53,042 54,967 …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22Fairview Fire District – Procurement and Claims Audit (2025M-75)
… whether the Fairview Fire District’s (District) Board of Fire Commissioners (Board) and officials procured goods … We attribute these findings to a general lack of Board oversight, as well as inadequate policies and … process for 11 other purchases totaling $178,347 out of 18 totaling $414,458. Did not effectively audit all 50 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/fairview-fire-district-procurement-and-claims-audit-2025m-75Economic Impact of Tariffs – Federal Funding and New York
… for consumers are likely to remain elevated throughout 2026 . Impact on U.S. Trading Partners With the initial … Note: All Other exports include items such as waste and scrap materials, second-hand and used goods, returns of … Register, Presidential Documents , accessed on February 3, 2026. 2 See for example Philippe Andrade et. al., Effects of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/economic-impact-tariffsDiNapoli: Lake George Watershed Coalition Director Charged in $500K Grant Scheme
… Former Lake George Watershed Coalition project manager David Decker … than half a million dollars meant to protect and improve Lake George for its residents, vacationers and other visitors … subcontractors pay and falsifying grant invoices. The Lake George Watershed Coalition is a consortium of …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-lake-george-watershed-coalition-director-charged-500k-grant-scheme