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State Agencies Bulletin No. 683
… Purpose To update the current Security increment code system to incorporate the changes necessitated by the processing of … To update the current Security increment code system to incorporate the changes necessitated by the processing of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesState Agencies Bulletin No. 953
… page. Background The General Comments page is available for all Payroll users to store or communicate supporting … page when additional information is required by OSC for processing a transaction. The General Comments page may also be used by agencies for internal record keeping purposes and is used by OSC to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservTeacher Days Worked Calculator
… Employees must work a total of 150 days to be eligible for a performance advance. Please refer to the Salary Manual, Payroll Bulletins and Bargaining Agreements for additional information. Calculator Instructions Enter the first date of work and the day after last date of work for the academic year, and then select Calculate . (Repeat …
https://www.osc.ny.gov/state-agencies/payroll/teacher-days-worked-calculatorChenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… to review controls over cash receipts and disbursements for the period January 1, 2013 through September 8, 2014. … Chenango to provide fire protection services. Expenditures for 2013 totaled approximately $234,000. Key Finding … to verify the amounts that should have been collected for fund-raising events. Key Recommendation Consider …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsMadison County Probation Department – Restitution Payments and Revenues (2014M-093)
… whether probation supervision fees were being collected for the period of January 1 through December 31, 2013. … The Probation Department is the designated agency for collection of court-ordered restitution and surcharges for probation and non-probation cases. Key Finding Department …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/madison-county-probation-department-restitution-payments-and-revenues-2014m-093Town of Kingsbury – Water Fees (2016M-400)
Town of Kingsbury Water Fees 2016M400
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kingsbury-water-fees-2016m-400Village of Sharon Springs – Water Accountability (2014M-148)
… of our audit was to review the Village’s water operations for the period June 1, 2012 through March 10, 2014. … a five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled $686,730. Key Finding … Key Recommendation Develop written policies and procedures for determining water accountability, including reconciling …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Hampton Bays Union Free School District - Claims Processing (2018M-68)
… a policy governing employees’ use of the District’s Amazon Prime (Amazon) account. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Opinion 88-14
… LAW, §350 et seq; ESTATES, POWERS AND TRUSTS LAW, §11-3.1; SOCIAL SERVICES LAW, §152-b; STATE FINANCE LAW, §128; … SCPA, §§2222, 2223 and 2224; Abandoned Property Law, §600[1][b]). Before payment of a decedent's property is made to … and liabilities of his decedent (see, e.g., EPTL, §11-3.1 which provides in part that, "any action, other than an …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 90-60
… Municipal Law, §120-w. This is in reply to your request for our opinion concerning a proposed method of financing the … a trustee created to hold title to the facility. We assume for purposes of this opinion that the "lease" agreement … from entering into an installment purchase contract for the purchase of realty because section 109-b(2) expressly …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 94-9
… as one of its official newspapers and may submit claims for compensation pursuant to Public Officers Law, §70-a. You … published within the county as official newspapers for the publication of all local laws, notices and other … at least weekly for at least one year; (3) contain news, editorials and other matters of "current interest"; (4) …
https://www.osc.ny.gov/legal-opinions/opinion-94-9State Agencies Bulletin No. 682
… Section 131.5 and clarifies the computation of salaries for certain employees who move from unallocated or … to statutorily graded positions. The legislation calls for a new option for calculating salaries for affected employees in addition …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementState Comptroller DiNapoli Releases Municipal & School Audits
… whether the officials at 21 school districts that had 26,099 enrolled students for the 2023-24 school year properly identified, reported or … outlets as required by state law and DOH regulations. For these 21 districts, auditors determined that none sampled …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… Services – Virtual Currency Licensing (Follow-Up) (2022-S-18) The Department of Financial Services (DFS) supervises … performing its oversight responsibilities related to the application for and supervision of BitLicenses. Specifically, … Health – Controls Over the Empire State Supportive Housing Initiative (Follow-Up) (2025-F-11) The Empire State …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsOpinion 2000-9
… AGENCIES -- Officers and Employees (compensation for executive director); (performance evaluation program) … bonus to the executive director of the agency for services already rendered and for which a fixed salary was already paid. The governing …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… Audit Period January 1, 2024 – July 21, 2025 Understanding the Audit Area A fire department treasurer should maintain … and current accounting records and reports to comply with legal requirements and help a fire department’s board … operations to ensure that public funds are managed with accountability, transparency and integrity. This …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mAshville Fire District – Procurement and Board Oversight (2025M-81)
… District paid $254,700 on two purchase contracts for fire trucks that were subject to competitive bidding requirements … competitive bidding requirements when purchasing two fire trucks (a custom pumper and a mini-pumper), totaling … including demonstrating that the procurement of the fire trucks was made on a fair, equal and transparent basis. As …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81DiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… “New York City acted quickly to use federal dollars to shore up its finances and keep vital services going during …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryState Comptroller DiNapoli Releases Audits
… and to affected employees. DOL officials made substantial progress in addressing the issues identified in the initial … charged the out-of-state rate. SUNY officials made some progress in addressing the issues identified in the initial … errors made by DOH and the rebate contractor. DOH made progress in addressing the issues identified in the initial …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Cyberattack Complaints in New York Rise 53%
… ransomware attacks that can shut down systems we rely on for water, power, health care and other necessities. … breaches (238) in 2022, trailing only California and Texas for ransomware attacks and California and Florida for corporate data breaches. New York also had the …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percent