Search
Village of Islandia – Overtime (2023M-121)
… the Village paid eight employees a total of $149,964 in overtime that was not properly approved or supported by … did not provide any documentation he claimed to have in support of his overtime pay. The Building Inspector … had no documentation to support the hours that resulted in overtime, or the actual work performed. Six employees …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… The West Irondequoit Central School District is located in the Town of Irondequoit, Monroe County. The District, … expenditures, which generated approximately $2.1 million in operating surpluses. District officials have historically … by transferring unrestricted fund balance, which resulted in the unrestricted fund balance staying within the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andState Agencies Bulletin No. 2050
… NYSPO users will be required to establish and use MFA at login. New and existing users will not be able to access …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineTown of Owego – Shared Services Facility Capital Project (2022M-42)
… [read complete report - pdf] Audit Objective Determine whether the Town of … finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all … Town officials disagreed with certain findings in our report. Appendix B includes our comments on issues Town …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Village of North Haven – Collections (2024M-99)
… which, if implemented, will improve the Village’s collections process. Village officials generally agreed … and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Yates County – Court and Trust Funds (2025-C&T-1)
… complete report - pdf] Purpose of Review Our objective was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the … 1, 2022 through December 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Unified Court System Bulletin No. UCS-243
… Purpose To inform agencies of OSC’s automatic processing of the April 2016 and April 2017 Salary Increases for Bargaining … of two percent (2.00%) effective April 1, 2017 for all eligible represented non-judicial employees in Bargaining … should utilize Locked Query #49 to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-243-april-2016-and-april-2017-salary-increases-salary-admin-planDivision of Housing and Community Renewal Bulletin No. DH-131
… Purpose: The purpose of this bulletin is to inform the Division of … percent (3%) for fiscal years 2023-2024 and 2024-2025 for all eligible members of the Rent Regulation Services Unit … LQ_PCD_PAYCHECK_EARNINGS_BY_ID to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-131-april-2023-and-april-2024-district-council-37-dc-37State Agencies Bulletin No. 1837.3
… This bulletin supersedes Payroll Bulletin 1837. 2 . Purpose The purpose of this bulletin is to provide agencies with … process COVID-19 related overpayments. Affected Employees All employees are affected with certain restrictions. See … total of $10,000.00 for the 10 week period. Important: List of earnings codes that should be included when …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… led to delays and cost overruns,” DiNapoli said. “These are red flags that fall within the MTA’s power to fix. As the … contractor’s quality staff were on site even though they are required to be full time. For the six projects reviewed, … employees on site on a daily basis, determine whether they are authorized to be on site and document the results. Ensure …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysDiNapoli Finds Schools Falling Short on Emergency Planning
… safety planning at 19 schools released today by New York State Comptroller Thomas P. DiNapoli. Auditors found none of … met the minimum planning or training requirements of the State Education Department (SED), which oversees safety … Oversight (released in April): https://www.osc.state.ny.us/audits/allaudits/093019/sga-2019-18s34.pdf . Audit of …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-finds-schools-falling-short-emergency-planningDiNapoli Says State Opioid Treatment Programs Need Better Coordination
… to look at opioid use across New York state. Auditors, in a series of reports, will be looking to identify at-risk patient/provider behavior and gaps in the effectiveness of government programs. "New York and … asked at least once during treatment to sign a consent form to coordinate care with the recipient's opioid …
https://www.osc.ny.gov/press/releases/2018/11/dinapoli-says-state-opioid-treatment-programs-need-better-coordinationDiNapoli: Monroe County Failed to Monitor Contractor Operating Golf Courses, Costing Taxpayers
… documentation to ensure that adequate staffing levels are maintained by the operator and that qualified employees are on staff in accordance with contract requirements. County …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-monroe-county-failed-monitor-contractor-operating-golf-courses-costing-taxpayersMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… cemetery corporations to ensure fiscal stability and adequate facility maintenance. This audit covers the period of January 1, 2014 … for all not-for-profit cemetery corporations (cemeteries) in New York State. As authorized by Article 15 of the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceState Comptroller DiNapoli Releases School Audits
… payments totaling more than $460,000 and benefits such as health insurance, for which the district paid approximately …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2Controls Over CUNY Fully Integrated Resources and Services Tool
… that are assigned to these functions. For example, in the Admissions Office one of the roles would be to allow … The business needs for the ASLs to have the roles in question were unclear. In addition, there were 27 roles … cannot access. Such access requires an approved access form; however, no form was on file for this student. The …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolOpinion 95-11
… This opinion represents the views of the Office of the State Comptroller at the time … Civil Service Law as head of a village police department is not a "permanent full-time head of the police department" … the base salary of the permanent full-time police officer who is a member of a negotiating unit and who is the highest …
https://www.osc.ny.gov/legal-opinions/opinion-95-11DiNapoli: State Financial Condition Improving
… Transformative Investment Program for New York City and Long Island and an additional $385 million for the existing State …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-state-financial-condition-improvingState Agencies Bulletin No. 1758
… 12L for Institution). Contract Pay Teacher: Method of Payment In accordance with the 2016-2019 PEF/New York State … Time Entry Earnings (Lost Time, Extra Time and Salary Lump Sum Payments) Override codes must be used by agencies whose …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1758-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1583
Contract Pay and Additional Pay for Contract Pay teachers
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1583-restoration-contract-pay-and-additional-pay-21p-institution-teachers