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Oceanside Union Free School District – Professional Services (2016M-281)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates … students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281Oneida Housing Authority – Tenant Rents (2014M-306)
… to provide low-rent housing for qualified individuals in the City of Oneida. The Authority, which is governed by a …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/oneida-housing-authority-tenant-rents-2014m-306Schodack Valley Fire District – Cash Disbursements (2016M-98)
… Purpose of Audit The purpose of our audit was to determine if cash disbursements were adequately supported, …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/05/07/schodack-valley-fire-district-cash-disbursements-2016m-98Omnibus Procurement Amendments
… (Zebrowski/Krueger) – Relates to participation by state agencies in a system used by the comptroller to compile vendor responsibility … alternative procurement methods not otherwise authorized by law under certain circumstances; authorizing competitive …
https://www.osc.ny.gov/legislation/omnibus-procurement-amendments-1II.4.B Basis of Accounting – II. New York State Financial Accounting
… Basis of Accounting/Measurement Focus of this Guide. Guide to Financial Operations REV. 01/01/2017 … The State prepares …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4b-basis-accountingXV.16.C Agency Financial Reporting Package (AFRP) – XV. End of Year
… reporting entity are contacted quarterly through email with login information. For more information regarding the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16c-agency-financial-reporting-package-afrpOpinion 2000-9
… and welfare of its officers and employees (see Municipal Home Rule Law §10 [1][ii][a][1]), a local government may …
https://www.osc.ny.gov/legal-opinions/opinion-2000-9DiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… tolls has risen since the expansion of cashless tolling by the Triborough Bridge and Tunnel Authority (TBTA) and it … and fees have not been effective, an audit released today by State Comptroller Thomas P. DiNapoli found. "More needs to … the TBTA is collecting the money it is owed, especially by the worst offenders, who persistently refuse to pay," said …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsComptroller DiNapoli Releases School Audits
… 2015-16 budgeted appropriations, which exceeded the limit by 5 percentage points. This trend is projected to continue … because the BOCES claims auditor approved claims submitted by her employer, which compromised the auditor’s objectivity … visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-auditsDiNapoli: Cyberattack Complaints in New York Rise 53%
… and corporate data breaches (238) in 2022, trailing only California and Texas for ransomware attacks and California and Florida for corporate data breaches. New York …
https://www.osc.ny.gov/press/releases/2023/10/cyberattack-complaints-in-new-york-rise-53-percentDiNapoli: NYC Put Federal Funds to Work Quickly To Shore Up Budget and Drive Recovery
… than for revenue replacement, the balance of SLFRF will be dedicated to expansions of various public health services …
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
… determined that HTFC is making program payments to property owners for the correct number of units and that …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 682
… employees’ salaries and the processing of necessary salary corrections. Affected Employees Non-Statutory … negotiation unit; at the same salary or equated salary grade level (excluding normal performance advances and … employee who is equated to a grade 15 and moves to a grade 18 position would be eligible to receive a 6.0% promotion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementOpinion 94-9
… not registered as second-class matter, may be designated by a county as one of its official newspapers and may submit … Law, §60(a) and Public Officers Law, §70-a made by chapter 725 of the Laws of 1975 permit a county to … of all local laws, notices and other matters required by law to be published. Although section 214 does not define …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Payroll Improvement Project Bulletin No. PIP-007
… who hold multiple jobs at conversion to v 9.2, are paid by direct deposit in all jobs, and whose direct deposit … distributions. Employees with multiple jobs who are paid by check in all jobs are not affected. This change will only … Available OSC has created two locked queries to be used by agencies to identify and track employee selection …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-007-direct-deposit-record-changes-requiring-modificationsChart of Accounts
… Know Daily Error Report The daily error report is received by the Payroll Systems Support team. When agency Position … references where $0 appropriations have been created by the Bureau of State Accounting Operations. OSC Payroll … where appropriations and segregations have been created by the Bureau of State Accounting Operations. It is …
https://www.osc.ny.gov/state-agencies/payroll/chart-accountsBrownfield Cleanup Program
… of sites makes them more attractive to potential buyers by removing a barrier to redevelopment. Individuals … DEC formalizes program participation with applicants by entering into a Brownfield Cleanup Agreement (Agreement) … or the environment are properly addressed. DEC is required by law to investigate all suspected or known potential …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programOpinion 90-60
… agreement between the county and a trustee created to hold title to the facility. We assume for purposes of this opinion …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 88-14
… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- Trust and Agency Funds (transfer of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14West Nyack Fire District – Claims Processing (2014M-259)
… Purpose of Audit The purpose of our audit was to examine the District’s claims processing for the period … of the State and provides fire protection services to portions of the Town of Clarkstown. The District is … card transactions reviewed did not have documentation to support purchases made. Expense reports for travel …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259