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Opinion 98-17
… §30: A town board, by local law or resolution, may agree to confer the benefits of section 18 upon the employees of the housing authority and to be held liable for the costs incurred under section 18. … Officers Law, §18 generally authorizes a "public entity" to defend and indemnify public "employees" in any civil …
https://www.osc.ny.gov/legal-opinions/opinion-98-17New York’s Economy and Finances in the COVID-19 Era (May 13, 2021)
… 8.8 million received payments under CRTR. In both cases, about one in five payments was made to families with …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-may-13-2021DiNapoli Audit Finds Hazardous Conditions Persist in Mitchell-Lama Developments
… in Manhattan, Findlay House (Findlay), located in the Bronx, and Jamie Towers, also located in the Bronx – between 2019 and January 2023. They found poor …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-audit-finds-hazardous-conditions-persist-mitchell-lama-developmentsAbout the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… When does the governing board adopt a Standard Work Day and Reporting Resolution for … and Appointed Officials (RS2417-A)? The elected members of the board of supervisors in our county receive …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionState Agencies Bulletin No. 2070
… payments of physical payroll checks can now be submitted through PayServ, see Payroll Bulletin 1964 . The Stop Payment panel in PayServ … Comptroller 110 State Street Remittance Control Albany, NY 12236 Attn: AC 230 Unit Agency payroll officers should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesHomeless Outreach Services in the New York City Subway System
… Objectives To determine whether the Metropolitan Transportation Authority (MTA) and the New … a daily average of 5.6 million travelers throughout the Bronx, Brooklyn, Manhattan, and Queens. Many of the stations … Client Assistance and Rehousing Enterprise System (CARES) or other databases identified by DHS such as StreetSmart, a …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemDivision of Housing and Community Renewal Bulletin No. DH-101
… program. Paid Family Leave coverage is funded by employee payroll deductions. State employees who are represented by a … identify employees who have received approval to use the NY Paid Family Leave benefit: LOA/PFL- Leave of Absence/Paid … AND update the employee’s FLI Status field to ‘Exempt’. See Job Aid_A for instructions. Agency Actions – Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-101-new-york-state-paid-family-leave-program-rentState Agencies Bulletin No. 1759
… year. The corresponding maximum deduction is as follows: Pay Frequency Maximum Annual Deduction Maximum Annual Taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1759-new-york-state-paid-family-leave-program-employees-tug-hill-commissionDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… and costing taxpayers storage expenses, according to an audit released today by State Comptroller Thomas P. … New York state quickly purchased medical equipment to address the public health crisis,” DiNapoli said. “Now, … unused devices sit idle. I urge the Department of Health to develop and execute a strategic plan for the maintenance …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringJackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… on its CFRs for the 2 fiscal years ended June 30, 2019. About the Program JCDC is a New York City-based …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … budget for GLWD appropriations in the general fund each year, where annual GLWD expenditures were funded and … more taxes than necessary. From fiscal years 2019 through 2023, revenues were underestimated and expenditures were …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0Indian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Comptroller DiNapoli Releases Municipal Audits
… Willsboro Fire Department and the Child Protective Service units in the counties of Dutchess , Livingston , Niagara , … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” … Willsboro Fire Department and the Child Protective Service units in the counties of Dutchess Livingston Niagara Oneida …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… Purpose To determine the extent of implementation of the three … report, which was issued on August 15, 2017, identified many automotive facility locations where businesses could … in the initial report. However, improvements are still needed. Of the three prior audit recommendations, two have …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followEndwell Fire District – Controls Over Financial Operations (2013M-277)
… evaluate the District’s controls over financial operations for the period January 1, 2012 through June 14, 2013. … The Board did not ensure that all disbursements were for proper purposes. The Board did not audit and approve 63 … totaling $24,808. Of this amount, $5,883 was disbursed for items that were not appropriate District expenditures, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277DiNapoli Audit Praises Waterville Central School District
… P. DiNapoli. “I commend school officials in Waterville for putting proper safeguards in place to protect their … background clearance, Waterville is setting an example for other districts.” State education law requires that all … the school with certification clearing the individual for employment. If a school fails to file the appropriate …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtCUNY Bulletin No. CU-570
… by CUNY to start deduction code 403 for employees included on the file. To help prevent employees from making excess 403 … a new effective-dated row for deduction code 403 based on the first day of the pay period for payroll checks issued on 1/5/2017. These effective dates are as follows: 11/24/2016 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-570-modification-cuny-tax-deferred-annuity-plan-tdaCounty of Rockland – Budget Review (B6-15-21)
… outstanding deficit. The 2016 proposed budget includes estimated revenues of $4 million from the sale of property, … of the 2016 fiscal year. The 2016 proposed budget includes estimated revenues of $1.8 million for chargebacks to other … by $500,000. The County’s proposed 2015 budget exceeds the tax levy limit. Key Recommendations Develop and implement a …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21City of Yonkers – Budget Review (B6-16-11)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … will not be available in future years. The City continues to rely on fund balance to close gaps in the budget. The City’s budget is relying on …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Accounts Payable Advisory No. 28
… the internal controls over the payment process as a basis for that certification. This certification requirement is … the head of the agency certify or approve vouchers for submission to the Comptroller for audit. Other individuals may also approve vouchers if …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certification