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City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent … employees earned 2,213 more hours of leave than employees in the collective bargaining agreements, valued at $110,500. … vacation leave than limits established for employees in the collective bargaining agreements, valued at $13,700. …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … which resulted in apparent overpayments of $2,180. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Big Flats – Financial Management (2013M-170)
… May 1, 2013. Background The Town of Big Flats is located in Chemung County and has a population of approximately … the Town has accumulated excess unrestricted fund balances in the general and water funds. The general fund’s excess … has generated operating surpluses of almost $1.86 million in the general fund. Key Recommendations Adopt budgets with …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village officials did … and Internet services for necessity, which resulted in expenditures of $5,406 for 11 service lines with no usage. … into the possible misappropriation of Village funds. In August 2023, the Assistant Clerk was arrested on the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134State Agencies Bulletin No. 2050
… NYSPO users will be required to establish and use MFA at login. New and existing users will not be able to access …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineTown of Owego – Shared Services Facility Capital Project (2022M-42)
… (Supervisor) did not record all financial activities in the capital projects fund or prepare adequate monthly … our fieldwork, the Town still had an estimated $4 million in costs left to complete the Project without a planned … the part-town general fund $1.2 million, which may result in an inequity to the part-town taxpayers. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Yates County – Court and Trust Funds (2025-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1State Comptroller DiNapoli Releases Municipal Audits
… , Warren County and the West Albany Fire District. "In today's fiscal climate, budget transparency and … and completely collected, recorded, deposited and reported in a timely manner. Of the 105 vehicle and traffic tickets … make disbursements to the supervisor and state agencies in a timely manner. The board also did not provide adequate …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsOversight of Nurse Licensing
… data; and investigates complaints against nurses in accordance with its policies and procedures in a timely manner. The audit covered the period April 1, … the licensure and practice of the professions, as outlined in Title VIII of the New York State Education Law (Education …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingSUNY Bulletin No. SU-196
… implemented the 2011-2016 Agreement between the State of New York and the United University Professions, provides for a … from the OT Eff Date through the End Date on the employee’s Additional Pay page for Earnings Code LPP . Hourly and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-196-500-service-award-part-time-psnu-employees-representedOpinion 94-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … concerning a proposed lease of fire district property. You state that the fire district owns a vacant parcel of real …
https://www.osc.ny.gov/legal-opinions/opinion-94-12State Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … of $4.4 million per year from 2012-13 through 2014-15. In addition, the board adopted budgets that included about …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsOpinion 88-7
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES - Proceeds (use of surplus … appropriation where surplus bond proceeds available) TOWN LAW, §112(1); GENERAL MUNICIPAL LAW, §9; LOCAL FINANCE LAW, … not from the surplus bond proceeds. File No. 3046 relied in part on section 165.00 of the Local Finance Law relative …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Homeless Services Housing Needs Assessment
… 2022. About the Program Homeless shelters across the State provide various services to individuals and families, … management, access to health care (including physical and mental health), treatment for substance abuse, childcare … and return to self-sufficiency. Our prior audits focusing on shelter living conditions ( 2015-S-23 , issued February …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… The New York Power Authority (NYPA) has failed to install … vehicle (EV) chargers where they are most needed by New York’s nearly 50,000 registered EVs, leaving nearly half …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleChild Care Stabilization Grants
… put a spotlight on the critical role child care plays in supporting children, families, businesses, and the economy … is largely underpaid for skilled and valuable work. In response to the urgent need in the child care sector, the American Rescue Plan Act (ARPA) …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… had filed with them. DiNapoli filed the same shareholder proposal with five other energy companies, which went to a … Fluor Corp. received support from 42.9% of shareholders. Best Buy and Nordstrom both agreed to DiNapoli’s request that … The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. The Fund’s …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureState Agencies Bulletin No. 2224
… implemented the 2021-2026 Agreement between the State of New York and CSEA, provides for a salary increase of three … Change/CRT (Chg Rate) if the Comp Rate Code is HRY for all subsequent rows provided the employee remains in an … review after the automatic increases have been processed. All reports will be sorted by Department ID, then by employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2224-april-2024-civil-service-employees-association-csea-3-salary-increaseDiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… New York state’s centralized guidance and oversight of agencies’ use … and concerns related to civil liberties, ethics, and social disparities,” but the state’s AI Policy contains only …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksContract Submission System Guide for the Office of the Attorney General Users
… contracts to display per page by selecting "25", "50", or "100" View Contract Details Click on a contract number on the …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-office-attorney-general-users