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State Agencies Bulletin No. 953
… Purpose To inform agencies of changes to the General Comments page. Background The General Comments page is available for all Payroll users to store or … on an employee’s record. Agencies must use the General Comments page when additional information is required by OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/953-changes-general-comments-page-payservState Agencies Bulletin No. 683
… new Increment Codes have been created to reflect only one meaning for each Increment Code. Under the previous Increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/683-revision-increment-code-system-security-employeesTeacher 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-calculatorMadison 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)
… The purpose of our audit was to review the Town’s process for billing and collecting water fees for the period January 1, 2015 through August 31, 2016. … by an elected five-member Town Board, which is responsible for overseeing Town operations, including establishing water …
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)
… Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved … payment. Key Findings The claims auditor approved claims for payment for purchases containing confirming purchase orders. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Chenango 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-disbursementsOpinion 88-14
… on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Opinion 90-60
… ownership or maintenance of a solid waste management-resource recovery facility ... for a period not to exceed … ... For this purpose, the term "solid waste management-resource recovery facility" includes "recycling centers" … contract for the acquisition of a solid waste management resource recovery facility (also see General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 94-9
… This opinion represents the views of the Office of the State Comptroller at the time … Law 60a and Public Officers Law 70a made by chapter 725 of the Laws of 1975 permit a county to designate as one of …
https://www.osc.ny.gov/legal-opinions/opinion-94-9State Agencies Bulletin No. 682
… on an approved Voluntary Reduction in Work Schedule are considered to be qualified as continuously occupying a … 131.5 b addresses Management/Confidential employees who are Long Term Seasonal employees (defined as having served at … using the appropriate scenario above. Note : Employees who are moving from bargaining units other than M/C are not …
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
… the projects on an ongoing basis and relied on the good faith of the project owners to accurately report benefits and … backup procedures or provide periodic information security awareness training, and ensure network user accounts were properly …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… some exceptions. A prior audit, issued in January 2024, found that DFS was not adequately performing its oversight … New York City Department of Transportation – New York City Bike Share Program: Oversight of Revenue Collection and … the terms of the agreement with the vendor, and revenue lost due to replacing parking meters with bike stations, …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-auditsOpinion 2000-9
… wages and authorized fringe benefits (see, e.g. 1988 Opns St Comp No. 88-64, p 126; 1985 Opns St Comp No. 85-13, p 15; cf. 1989 Opns St Comp No. 89-27, p 63; 1987 Opns St Comp No. 87-8; p 13). …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9Cicero Volunteer Fire Department - Financial Activities (2025M-138)
… compliance and prevent mismanagement, waste and fraud. For the 2024 fiscal year, the Department’s disbursements … it has an increased risk that Department officials may pay for improper expenses and that all collections might not be … and unrecorded transactions in the accounting records. For example, the Treasurer recorded $216,088 that was …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025mState Comptroller DiNapoli Releases Audits
… Agriculture (USDA). The program provides rental subsidies for low-income elderly and family tenants residing in … that HTFC is making program payments to property owners for the correct number of units and that units and projects … properly by project owners, but found opportunities for HTFC to better ensure it receives all the information it …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… New York City is using the federal funds it received in the wake of the COVID-19 pandemic to replace revenue … today by State Comptroller Thomas P. DiNapoli. “New York City acted quickly to use federal dollars to shore up its … New York City is using the federal funds it received in the wake of …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-put-federal-funds-work-quickly-shore-budget-and-drive-recoveryDiNapoli: Cyberattack Complaints in New York Rise 53%
… our state from cyberattacks requires sustained investment, coordination, and vigilance.” Relative to other states, New … from cyberattacks will require sustained investment, coordination and vigilance. In 2022, the Governor appointed a … Security Operations Center, a multi-agency cybersecurity coordination hub linking New York state, New York City, local …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentComptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Candor Fire Company , Village of Coxsackie , … Hillsdale , City of Mount Vernon and the Roosevelt Public Library . “In today’s fiscal climate, budget transparency and … not charged correctly for time taken. Roosevelt Public Library – Board Oversight of Library Operations (Nassau …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-0