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State Comptroller DiNapoli Releases Audits
… School Program (Follow-Up) (2019-F-27) A report issued in February 2018 identified a risk that providers could … expenses that could not be supported or included errors. In a follow-up, auditors found OCFS has made progress in addressing the problems identified in the 2018 audit. …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsFreedom of Information Law (FOIL)
… records. Under FOIL, an agency must make records available for public inspection and copying, except to the extent that … Upon entering the main entrance, advise security that you are visiting to submit a request for FOIL records. … information that cannot be disclosed pursuant to FOIL, and other factors. If you will be charged a fee for the records, …
https://www.osc.ny.gov/help/foilVillage of Sherburne – Budgeting (2025M-83)
… Audit Objective Did the Village of Sherburne (Village) Board of Trustees (Board) develop realistic budgets? Audit Period February 28, … – August 29, 2025 Understanding the Audit Area A village board must develop realistic budgets for financial stability, … Did the Village of Sherburne Village Board of Trustees Board develop realistic budgets …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83CUNY Bulletin No. CU-639.1
… This bulletin supersedes Payroll Bulletin CU-639 Purpose To notify agencies of an automatic dues increase Affected … bi-weekly deduction for Union Dues (Code 254) from $24.03 to $24.43 for full-time employees and from $15.58 to $15. 88 for hourly employees. Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6391-district-council-37-local-2627-dues-increaseTravel Advisory No. 16
… Values for Processing Payments in SFS Guidance: The Office of the State Comptroller updated the following in … The Office of the State Comptroller updated the following in …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsFederal Impact on Higher Education – Federal Funding and New York
… upcoming budget appropriations for federal fiscal year 2026 and Executive action put at risk the competitiveness … of over 1,800 grants by the National Institutes of Health (NIH) through June 2025. Accompanying this action, the … 6 most provisions will become effective as of the 2026-27 academic year. The U.S. Department of Education is …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationOpinion 92-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC CONTRACTS -- Policies and Procedures (inclusion of purchases by town highway superintendent); (supersession … to that statute that all purchases or leases in excess of $50000 by the highway superintendent be approved by the …
https://www.osc.ny.gov/legal-opinions/opinion-92-43DiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… poor conditions still exist at many facilities across New York state with significant problems including mold, … garbage in rooms, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. In 2016, … and county health offices across the state, excluding New York City. The district and county offices are …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessSelected Management and Operations Practices
… from personal property disposals. Key Findings NYPA sold scrap metal and plant equipment (valued at over $900,000) … Establish controls over the valuation and sale of scrap metal. Improve controls over fleet assets sales. …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesEDSS - Glossary of Terms
… the contract number, used internally by the state agency to facilitate internal agency business needs. No special … Comments Any additional message the state agency needs to relay to OSC that is not covered in any other field. Dates Start … Terminology related to a Contract Reporter Exemption Request and a Procurement …
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsOpinion 90-29
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Restitution Agency (deposit of unclaimed funds) MUNICIPAL FUNDS -- Unclaimed restitution payments (transfer to general fund not … §213; CRIMINAL PROCEDURE LAW, §420.10: All undisbursed restitution payments, as defined by statute, regardless of …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 88-60
… to operate a facility at a park which is termed a license or concession, but which, in substance, constitutes a … legislative authority. GENERAL MUNICIPAL LAW, §103: A true license or concession arrangement, which does not involve a … ask under what circumstances an agreement designated as a "license" or "concession" to operate a facility at a village …
https://www.osc.ny.gov/legal-opinions/opinion-88-60State Agencies Bulletin No. 741
… Location CWS Chg Work Schedule PWH Perf Withheld RCM Rein Comm RUS Resc Unsat UCS UCS List Appt USP Unsat Perf VRW Vol …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/741-data-changecorrect-history-dtacor-procedureOpinion 98-14
… Law, §10[1][ii][d][3], this grant of authority generally does not extend to town finances as provided in article 8 of …
https://www.osc.ny.gov/legal-opinions/opinion-98-14DiNapoli: Wall St. Profits Return to Pre-Pandemic Levels
… March 31, 2022 (State Fiscal Year 2022). In 2020 (the most recent county-level data), the securities industry was …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-wall-st-profits-return-pre-pandemic-levelsDiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… districts received $8.6 billion in federal pandemic relief funds, and analysis by New York State Comptroller Thomas P. … sizeable differences in how school districts are using the funds. The New York City Department of Education plans to use … (Las Vegas) have allotted from 0.4% to 17.1% of their funds for early childhood programs. Spending for Pandemic …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-prioritiesEndwell Fire District – Controls Over Financial Operations (2013M-277)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over financial operations … The Board did not audit and approve 63 disbursements prior to payment, totaling $149,505. We reviewed 64 disbursements … expenses for mutual aid. The payroll vendor has access to a District bank account with a significant amount of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277County of Rockland – Budget Review (B6-15-21)
… expenditure projections in the County’s preliminary budget for the 2016 fiscal year are reasonable. Background The … operating deficits to submit their preliminary budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21CUNY Bulletin No. CU-570
… making excess 403 (b) deferrals in 2017, OSC will insert a new effective-dated row for deduction code 403 based on the … date) 12/22/2016 Inst Current (1/05/2017 check date) The new effective-dated row will reflect: The employee’s biweekly …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-570-modification-cuny-tax-deferred-annuity-plan-tdaDiNapoli 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-district