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DiNapoli Statement on the MTA's July Financial Plan
… costs associated with the bonds. The Authority also took a step forward on congestion pricing naming its traffic mobility review board, a critical step towards funding its capital plan. “Reliable and safe …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… Education Department (SED) and the Office of Children and Family Services (OCFS) under grant contracts for the period … Interest State Education Department/Office of Children and Family Services: Educators for Children, Youth and Families, …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followAccounts Payable Advisory No. 3
… Business Units may experience unintended service delays. This advisory is intended to remind Business Units how to … the default address associated with the Vendor ID. This could result in the payment being mailed to an address …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequencePoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… Purpose of Audit The purpose of our audit was to examine internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, 2012. Background The Poughkeepsie City School … on a contract with a certified public accountant (CPA) to provide services as the District’s claims auditor and the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… Emergency Squad, Inc. is a volunteer organization located in the Village of Afton, Chenango County. The Company … not providing adequate oversight to ensure the procedures in the constitution and bylaws are being followed, and did … for payment presented to it, through a resolution noted in the minutes, there is no process in place to verify that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialPort Jefferson Union Free School District – Information Technology (2014M-039)
… August 31, 2013. Background The Port Jefferson Union Free School District is located in Suffolk County, has … Port Jefferson Union Free School District Information Technology 2014M039 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mVillage of Endicott -- Budget Review (B17-4-7)
… in the tentative budget for the general, electric and parking funds are reasonable. The water and sewer funds' …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… of Audit The purpose of our audit was to examine the Village’s method of compensating Village officials and credit card usage for the period June 1, 2010, through April 30, 2012. Background The Village of Huntington Bay is located in the Town of … Village of Huntington Bay Compensation of Officials and …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Town of Otto – Town Clerk and Tax Collector (2012M-214)
… 1, 2009, to May 25, 2012. Background The Town of Otto is a rural community located in Cattaraugus County, with a … an elected Supervisor and four elected Council members and is the legislative body responsible for overall Town … Impose penalties on taxpayers making payment after the penalty free period. Ensure all duplicate payments are …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214State Agencies Bulletin No. 1858
… and the funds will be remitted to the NYS Office of Unclaimed Funds (OUF) in April of 2021. Effective Dates … to the OUF in April of 2021. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksOpinion 88-4
… 60; Andrews v County of Otsego , 112 Misc 2d 37, 446 NYS2d 169). The Department of Social Services has promulgated rules …
https://www.osc.ny.gov/legal-opinions/opinion-88-4City of Lockport – Budget Review (B23-1-7)
… and expected revenue models. However, City officials do not have historical ambulance services data to use to … the City’s 2024 overtime expenditures to ensure they do not exceed the City’s budget. Consider whether ambulance …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7City of Mechanicville – Separation Payments (2025M-59)
… people and paid them $6.2 million in gross wages. During this period, 17 full-time employees left City employment … they planned to initiate corrective action. We conducted this audit pursuant to Article V, Section 1 of the State … (CAP) that addresses the findings and recommendations in this report should be prepared and provided to our office …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-separation-payments-2025m-59NYSLRS Announces Employer Contribution Rates for SFY 2026-27
… of their annual pension bills. Employers can use this projection in the preparation of their budgets. …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27Opinion 95-5
… (County Law, §301[8]). Costs not included within the definition of "system costs" are municipal expenses which may … we have previously expressed the opinion that the definition encompasses the actual costs of both acquiring and … 90-51, p 116). For the same reason, we believe that the definition is not limited to expenditures to directly pay for …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Contract and Payment Actions in September
… of Civil Service $3 million with OpAD Media Solutions LLC to provide media buying services for continuous … Health LLC to provide pharmacy benefit services for the Empire, Excelsior, and Student Employee Health plans. $37.5 … to Maximus Inc. for assistance with the Health Benefit Exchange, including insurance enrollment and call center …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberState Agencies Bulletin No. 2020
… Eligible (BU21) Salary Increase for Employees in the Security Services Unit (SSU) Represented by the NYS … on the employee’s Job Data page is 2222 and 6900 Sal Below Hiring Rate – if the Grade on the Position Data page (based … any of the Job Data rows being evaluated is less than the Hiring Rate for the employee’s grade on the effective date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonDiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… billions of dollars in lump sum spending with minimal disclosure, according to a report released today by State … that allow taxpayer dollars to be spent with minimal disclosure is another $385 million in appropriation and … billions of dollars in lump sum spending with minimal disclosure …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … Oversight (Livingston County) Town officials have not adopted policies and procedures or long-term financial plans …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2Opinion 94-27
… same manner as a petition for the improvements pursuant to section 200 (Town Law, §200[10]; 24 Opns St Comp, 1968, p … Opns St Comp 1966, p 677; see also 9 Opns St Comp, 1953, p 35). We continue to adhere to that view. As noted, under section 200 only abutting or fronting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27