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Selected Aspects of Toll Collections
… Objective To determine whether the New York State Thruway Authority ensures that New York State Thruway users are accurately billed for the correct amounts and that customer billing issues are addressed. The audit covered the period January 2019 to October 2023. …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today for claiming simultaneous work hours at two public … District Attorney Frank A. Sedita, III and sentenced today in Erie County Court to five years probation, 100 hours … A Buffalo City School District technician was sentenced today for claiming simultaneous work hours at two public …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianDiNapoli Statement on Sentencing of Special Education Provider
… case and making sure justice was done. “Recent audits by my office have continued to find patterns of mismanagement … in the preschool special education sector. I will continue my efforts to make sure tax dollars intended for students …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerVillage of Oyster Bay Cove – Claims Audit (2022M-114)
… agreed with our recommendations and indicated they were taking corrective action. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114DiNapoli Releases July State Cash Report
… State tax collections through July were $479.5 million lower than collections for the same … since the state budget was enacted, according to the July cash report released today by New York State Comptroller … receipts increased 7.4 percent, or $3.3 billion, through July 31, primarily because of settlement revenues, which were …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportOpinion 90-2
… town within which the village is located (see 1970 Opns St Comp No. 70-502, unreported). Although a village may … services provided to village residents (see 1983 Opns St Comp No. 83-117, p 146). In the instant case, however, the … villages (see Education Law, §§255[1], 259[1]; 1972 Opns St Comp No. 72-918, unreported) and town residents who also …
https://www.osc.ny.gov/legal-opinions/opinion-90-2Unified Court System Bulletin No. UCS-321
… 2023 Increment or Longevity Increment as indicated below: Salary Plan: UCS NUC UCO UCC NYS Bargaining Unit: S9 DR, F8, G9, SA, SD, SG, SK, SN SR, SY 86, 87, 88, CT Salary Schedule 04/01/2022 04/01/2022 04/01/2022 04/01/2022 … continuous service in their current grade, have an annual salary equal to or greater than the maximum and have been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-321-april-2023-state-new-york-unified-court-system-ucs-incrementsElmira City School District – Capital Projects (2025M-21)
… Proper procurement of goods and services helps ensure the prudent and economical use of public money and helps guard … and verbal quotes to ensure purchases are made in the most prudent and economical manner, a well-planned solicitation … are less assured that purchases are made in the most prudent and economical manner, in compliance with statute and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21New York State Comptroller Thomas P. DiNapoli Offers Christmas Greetings
… special time of year when we come together to celebrate Christmas we should also reflect on the fact that we have so … thankful for. Stocking stuffers and gifts piled high under Christmas trees are exciting, but our health and the health … fortunate. I wish you and your loved ones a safe and Merry Christmas.” …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-offers-christmas-greetingsUnified Court System Bulletin No. UCS-336
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2024 UCS Increments and Longevity Increments and provide instructions for payments not processed automatically
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-336-april-2024-state-new-york-unified-court-system-ucs-incrementsTown of Broadalbin – Leave Accruals (2014M-88)
… Purpose of Audit The purpose of our audit was to examine the adequacy of the Town’s system to monitor leave accruals of highway department employees for … $1.4 million. Key Findings There is no system to ensure that highway department employees request … The purpose of our audit was to examine the adequacy of the Towns system to monitor leave …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-broadalbin-leave-accruals-2014m-88Unified Court System Bulletin No. UCS-365
… inform agencies of OSC’s automatic processing of the April 2026 UCS Increments and Longevity Increments and provide … eligibility criteria may be eligible to receive the April 2026 Increment or Longevity Increment as indicated below: … “Satisfactory” to be eligible for an increment in April 2026. Employees must have completed four or eight years of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-365-april-2026-state-new-york-unified-court-system-ucs-incrementsUnified Court System Bulletin No. UCS-349
… F8, G9, SA, SD, SG, SK, SN SR, SY 86, 87, 88, CT Salary Schedule 04/01/2024 04/01/2024 04/01/2024 04/01/2024 … must have completed the equivalent of twelve complete pay periods of service in their current grade during the … be paid using the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-349-april-2025-state-new-york-unified-court-system-ucs-incrementsState Agencies Bulletin No. 2260
… Employees: Arbitration eligible employees of the Security Services Unit in Bargaining Unit 01 and Non-Arbitration … 16HR - 2.0 R16 - Retro Overtime Over 16HR - 2.0 16S 16 HR Straight R6S – Retro 16HR Straight Time Entry Earnings … the following: Code Description 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2260-double-time-payments-eligible-employees-security-services-unit-ssuState Agencies Bulletin No. 2263
… 16HR - 2.0 R16 - Retro Overtime Over 16HR - 2.0 16S 16 HR Straight R6S – Retro 16HR Straight Time Entry Earnings … 406 Strike/Discip Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2263-double-time-payments-eligible-employees-security-supervisors-unit-sspuOpinion 92-35
… REAL PROPERTY TAXES AND ASSESSMENTS -- Enforcement (notice of unpaid taxes with respect to county taxable … RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (notice of unpaid taxes with respect to county taxable property) REAL PROPERTY TAX LAW, §987: A notice of unpaid taxes pursuant to RPTL, §987 should not be …
https://www.osc.ny.gov/legal-opinions/opinion-92-35State Agencies Bulletin No. 2340
… inform agencies of OSC’s automatic processing of the April 2025 Security Supervisors Unit Salary Increase and provide instructions for payments not processed automatically. Affected Employees: … inform agencies of OSCs automatic processing of the April 2025 Security Supervisors Unit Salary Increase and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2340-security-supervisors-unit-april-2025-3-salary-increaseLynbrook Union Free School District – Purchasing (2022M-17)
… economical use of taxpayer money, and in the District’s best interest. For example, the purchasing agent: Approved …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/lynbrook-union-free-school-district-purchasing-2022m-17Opinion 89-22
… in light of its actual operation. A town has no similar duty with respect to the intersection of two county roads … a municipality is under a "continuing" and "non-delegable" duty to maintain its roads and highways in a reasonably safe … such traffic-control devices, conforming to the state manual and specifications, as they may deem necessary to …
https://www.osc.ny.gov/legal-opinions/opinion-89-22DiNapoli Announces Sale of $636 Million State of New York General Obligation Bonds
… Quality (1986), Clean Water / Clean Air (1996), and Smart Schools (2014). The Series 2021A Tax-Exempt Bonds will … Rebuild and Renew New York Transportation (2005) and Smart Schools (2014). The net proceeds of $452.8 million of …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-636-million-state-new-york-general-obligation-bonds