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Ardsley Union Free School District – Reserve Funds (2015M-348)
… of our audit was to examine the District’s reserve funds for the period July 1, 2014 through October 2, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year are $63.9 million. Key Finding … The District’s schedule identifying the leave balances for employees entitled to a payout at retirement included …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/ardsley-union-free-school-district-reserve-funds-2015m-348XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… provides agencies with guidance on obtaining historical data for payments made in the Statewide Financial System … and Transaction Preparation: Agencies may need historical data for payments made in the SFS for various purposes, … over the Payment Process ). Agencies should obtain this data directly from the SFS through the use of reports and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerState Agencies Bulletin No. 1981
… to notify agencies the pensionable overtime earnings limit for Tier 6 ERS members for calendar year 2022 is $18,233.00 . Affected Employees … PayServ to reflect the pensionable overtime earnings limit for 2022 to $18,233.00 for Tier 6 ERS members. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1981-tier-6-pensionable-overtime-ot-earnings-limit-calendar-year-2022Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… our audit was to examine the Library’s internal controls for over-the-counter cash receipts for the period July 1, 2012 through May 31, 2014. Background … Board of Trustees, which comprises seven elected members. For the Library’s fiscal year ended June 30, 2013, there were …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Horseheads Fire District #1 - Board Oversight (2019M-82)
… multiyear financial and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the … a multiyear financial and capital plan, including a plan for reserves, to establish long-term objectives for funding …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Franklin County – Procurement (2016M-366)
… Purpose of Audit The purpose of our audit was to review the County’s procurement practices for the period … support the reasoning for the Legislature’s selection of a service provider. Key Recommendations Ensure that County officials procure professional services in compliance with the County’s purchasing policy. Ensure that …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Tompkins County – Solid Waste (2014M-336)
… Background Tompkins County is located in the Southern Tier and has a population of approximately 101,500. The County is … various programs to divert waste from the landfill and monitors program effectiveness by tracking results at …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336DiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… The state has made progress in making high-speed connections … services, according to a report released today by State Comptroller Thomas P. DiNapoli. “Reliable, high-speed … homes into schools and workplaces,” said DiNapoli. “The state has taken significant steps to make broadband available …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandOpinion 2001-12
… of Erie , 1991, 171 AD2d 369, 577 NYS2d 993, affd 80 NY2d 938, 591 NYS2d 131; see also Education Law §216-a). …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12Opinion 2006-1
… CLAIMS -- Payments (of compensation prior to completion of payroll period) LOCAL LAWS -- Pre-emption (matters contained … -- Compensation (payment of prior to completion of payroll period) TOWN LAW §120: Pursuant to Town Law §120, certification of the payroll or other claim for compensation of town officers and …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1State Agencies Bulletin No. 1949.1
… to the MOA signed 12/31/2021 between the State of New York, the Office of Children and Family Services (OCFS), the … Residential Center Taberg Residential Center for Girls Harriet Tubman Residential Center Brentwood Residential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… income and business taxes and low interest rates for refinanced debt. The city has so far staved off the need … weakness and a drop in Wall Street profitability after what is likely to end as a record-breaking year . The … collections and personal income tax collections were the driving forces behind the increase in the revenue forecast …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefState Agencies Bulletin No. 1949
… of Agreement (MOA) signed 09/30/2021 between the State of New York, the Office of Children and Family Services (OCFS), … in certain titles. The new overtime rate shall apply to all overtime earned during shifts that begin after 12:00 am … in the employee’s taxable gross, and are subject to all employment and income taxes. Income taxes will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1949-pilot-program-establishing-temporary-overtime-rate-employees-certainDiNapoli: Wall Street Bonuses Edge Up in 2014
… year the industry has added jobs since 2011. "The cost of legal settlements related to the 2008 financial crisis … estimate is based on personal income tax trends, which do not distinguish between cash bonuses for the current year … average bonus was much stronger in the two previous years when bonuses increased by a total of 52 percent. The increase …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014State Agencies Bulletin No. 1952.1
The purpose of this bulletin is to provide agencies with information and processing instructions regarding the PEF Nurse Uniform Maintenance Allowance
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedControls and Management of the Unemployment Insurance System
… Objective To determine whether the Department of Labor (Department) has taken appropriate steps to oversee and manage the Unemployment Insurance system and to comply with selected portions of the … To determine whether the Department of Labor Department has taken appropriate …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemXI.12.B Contract Assignments – XI. Procurement and Contract Management
… to be followed by a State agency to execute the transfer of the rights, obligations, and liabilities under a contract to an individual or organization (“Transferee”) other than the … or organization. Agency contract managers should be aware of all transfers under a contract and that their consent is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12b-contract-assignmentsState Comptroller DiNapoli Releases School Audits
… results through the DOH’s reporting system 245 days after the required reporting deadline. Additionally, district …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickOversight of the Practice of Funeral Directing
… Objective To determine if the Department of Health is effectively overseeing the practice of funeral directing in accordance with relevant … To determine if the Department of Health is effectively overseeing the practice of funeral directing …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directing