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Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… financial condition and controls over fuel inventory for the period July 1, 2013 through November 30, 2014. Background The Commack Union Free School District is located in the Towns of Huntington and Smithtown, Suffolk County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryAltmar-Parish-Williamstown Central School District – Financial Condition (2015M-232)
… our audit was to assess the District’s financial condition for the period July 1, 2013 through June 30, 2015. Background … The Altmar-Parish-Williamstown Central School District is located in the Towns of Albion, Amboy, Hastings, Mexico, … operates two schools with approximately 1,300 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/altmar-parish-williamstown-central-school-district-financial-conditionVillage of Ellenville – Information Technology (2014M-278)
… computerized data and assets were properly safeguarded for the period June 1, 2013 through May 31, 2014. Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of approximately 4,100. The Village is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… was to examine internal controls over cash disbursements for the period January 1, 2009 through February 28, 2014. Background The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district corporation of the State, distinct and separate …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39SUNY Bulletin No. SU-321
… This bulletin is superseded by Payroll Bulletin No. SU-321.2 . Purpose The purpose of this bulletin is to provide information and processing instructions … of a pilot program establishing temporary overtime rates for employees in certain titles represented by UUP working at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-321-pilot-program-establishing-temporary-overtime-ratesHeat and Hot Water Complaints (Follow-Up)
… 199,815 HHW complaints throughout the five New York City boroughs, mostly through NYC311. The objectives of our …
https://www.osc.ny.gov/state-agencies/audits/2022/07/13/heat-and-hot-water-complaints-followOversight of Selected Aspects of Traffic Controls (Follow-Up)
… City Department of Transportation (DOT) is responsible for the operation and condition of approximately 6,300 miles … and detect incidents, TMC staff use video surveillance cameras and media broadcasts. DOT is also part of the Joint … utilizing 160 microwave sensors, 50 traffic video cameras, and 100 E-ZPass readers. The objectives of our …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/oversight-selected-aspects-traffic-controls-followDiNapoli: New York State Pension Fund Expands List of Corporations That Disclose Political Spending
… Thomas P. DiNapoli announced today. The latest agreement is with J.M. Smucker Co., which has adopted the Fund’s … shareholders have the right to know where their money is being spent. I applaud J. M. Smucker Co. for agreeing to voluntarily disclose its political spending. …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-new-york-state-pension-fund-expands-list-corporations-disclose-political-spendingTown of Lee – Financial Management (2025M-63)
… Audit Area A key measure of a town’s financial condition is its level of fund balance, which represents the difference … accumulated over time. Unrestricted fund balance is the portion of total fund balance that is not restricted for a particular purpose. Maintaining a reasonable level of …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63DiNapoli Op-Ed in Buffalo News Urges Washington to Help Governments Hurt by COVID-19
… governments hit hard by the coronavirus. The full op-ed is below: Washington Must Help States and Localities Congress … it right: The federal response must fill the revenue gaps for state and local governments created by the pandemic. … significant budget holes, the response from Washington is simple to describe: zero. The federal government has come …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-buffalo-news-urges-washington-help-governments-hurt-covid-19SUNY Bulletin No. SU-269
… a comprehensive Paid Family Leave policy. The law provides for a deduction from employee wages to fund the program. Paid Family Leave coverage is funded by employee payroll deductions. State employees who … represented by a union may be covered if Paid Family Leave is collectively bargained. Complete details on Paid Family …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-269-new-york-state-paid-family-leave-program-united-universityFare Evasion (Follow-Up)
… Objective To determine the extent of implementation of the 19 … Brooklyn as well as express bus routes from those boroughs to Manhattan. The MTA has the authority to collect fares from the riding public, pursuant to the New … To determine the extent of implementation of the 19 …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/fare-evasion-followState Agencies Bulletin No. 1942
… Purpose The purpose of this bulletin is to provide agencies with new tools for reviewing and explaining an employee’s retroactive … pay calculated for an employee at the time query is run and prompts for the employee’s Emplid. The query …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1942-new-locked-queries-review-retroactive-payments-employees-paycheckState Agencies Bulletin No. 1049
… Due to the Governor’s reduction in force plan, OSC is providing the following information related to PayServ … list. ROT – Reasgn Out Remove an employee who is being assigned to a position in a new agency within an … PayServ has the following Reason codes which may be used for affected employees that are to remain on the payroll or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1049-information-regarding-processing-layoff-transactions-payservFund Financial Data – 2022 Financial Condition Report
… Fund financial statements provide a short-term view of finances. As such, these statements only focus on the … Fund financial statements provide a shortterm view of finances …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataFund Financial Data – 2021 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… over departmental cash receipts and information technology for the period July 1, 2011, through May 31, 2013. Background The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is governed by the Board of Education which comprises seven …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedRequired Documentation
… If you file a claim: online , you may receive an email asking for documentation to prove ownership. by mail , you can attach the required documentation to your claim form. In some cases, we may send you a letter asking … If youre submitting your claim by mail attach the following documentation to your …
https://www.osc.ny.gov/unclaimed-funds/claimants/required-documentationDiNapoli: External Risks Threaten NYC Budget
… budget gaps," DiNapoli said. "New York City's economy is strong, but job growth and tax collections are slowing and … fiscal year that will be used to balance the budget for fiscal year 2018. The surplus was generated almost … budgetary impact will depend on how the executive order is implemented, the role of Congress, and possibly the …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-external-risks-threaten-nyc-budgetNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… “The Governor announced significant funding increases for health care, infrastructure, affordable housing, and … The Governor’s commitment to building the state’s reserves is something I have called for repeatedly and is critical to planning for future unforeseen events. “ State …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposal