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State Agencies Bulletin No. 1443
… withheld during the current year. OSC planned to process quarterly “clean ups” to correct employees that were placed … Officers to help explain to employees the series of documents they may receive that make the adjustments covered … tax adjustments occur, employees may receive up to four documents in one pay period. The documents are: A regular …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1443-end-year-refund-social-security-and-medicare-taxes-withheld-whileVI.2.A Appropriation & Segregation Overview – VI. Budgets
… against which expenditures may be made during a specific State fiscal year, and from which disbursements may be made, … payments which can be made from them. The four types are: Aid to Localities appropriations support grant payments with …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewDiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … on formal board actions and were not made available for public review in a timely manner. Town of Saugerties – … Also, the supervisor used a town credit card to pay for lunch to celebrate an employee’s birthday, which is …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… meals and refreshments for students, sell a la carte items in the District’s two cafeterias, and cater meals and … Manager also purchased food totaling $100 for a District teacher to serve at a different private non-District event. … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28XI.11.E Retainage – XI. Procurement and Contract Management
… . Since one of the prerequisites for closing a contract in the Statewide Financial System (SFS) is that there is no retainage remaining on any purchase order associated to the contract (see Section … that retainages are processed appropriately and timely in SFS. Guide to Financial Operations REV. 03/19/2012 … The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageLead Poisoning Prevention Program
… Objective To determine if the Department of Health has provided adequate oversight of the Lead Poisoning Prevention Program. Our audit covered … risk to children. Lead poisoning is most often the result of inhaling or ingesting lead-contaminated dust. The …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programBedford Central School District – Medicaid Reimbursement (2025M-43)
… Individual Education Plans (IEPs) 1 for students enrolled in special education programs. The District’s 2023-24 special … corrective action. Appendix D includes our comments on issues raised in the District’s response letter. We conducted this audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Comptroller DiNapoli Releases State Audits
… as required by the current security policy, even though 80 of the 83 unemployment insurance applications in use by …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsDiNapoli: Better Oversight Needed for Youth Jobs Programs
… goal is to encourage companies to hire young people in need of employment, but better oversight and verification … ensure the program’s success." The program was established in 2011 to provide tax credits to eligible employers when … in certain areas in New York state. The program is focused on hiring in the following 13 cities and towns: Albany, …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-better-oversight-needed-youth-jobs-programsDiNapoli: State Must Improve Oversight of Most Dangerous Sex Offenders
… is not adequately monitoring the state’s most dangerous sex offenders, often failing to make the minimum number of … DiNapoli. The audit examined compliance with the state’s Sex Offender Management and Treatment Act (Act) at regional … regulations, DOCCS is responsible for closely monitoring sex offenders’ compliance with court-ordered conditions of …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-state-must-improve-oversight-most-dangerous-sex-offendersDiNapoli: Positive Fiscal Outlook for Plattsburgh
… of DiNapoli’s fiscal stress initiative and is the latest in a series of fiscal profiles on municipalities across the state. “So far Plattsburgh has … offices, and an expanding manufacturing industry. But in order for Plattsburgh to maintain a positive financial …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-positive-fiscal-outlook-plattsburghDiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… the New York State Thruway Authority will continue to face fiscal challenges, according to an audit released … to make ends meet for the long term and clearly lay out how it will affect New York drivers and taxpayers.” The … $227 million in 2014. For the same period, the authority’s use of its prior year reserve balances (excluding funds used …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsOpinion 97-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (authority to cover former school board … are not members of, and are not eligible to receive a retirement allowance from, a public retirement system. Thus, …
https://www.osc.ny.gov/legal-opinions/opinion-97-2Opinion 2001-8
… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Establishment (within area of former fire protection district) -- Taxes (setting of lower rate for owners of multiple parcels) FIRE PROTECTION DISTRICTS -- Dissolution (simultaneous …
https://www.osc.ny.gov/legal-opinions/opinion-2001-8DiNapoli: NYC Immigrant Workforce Below 2015 Peak
… including immigrants, by advertising and uplifting the Summer Youth Employment Program, which is open to residents 14 to 24 … One Page Summary: Foreign-Born in the Workforce in NYC Other related work New York City’s Uneven Recovery: An …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-nyc-immigrant-workforce-below-2015-peakCUNY Bulletin No. CU-568
… that the pensionable overtime earnings limit for Tier 6 New York City Employee Retirement System (7U), New York City Teachers Retirement System (7S), and New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-568-2017-tier-6-ot-limit-and-plan-year-changes-nyc-retirementState Comptroller DiNapoli Releases Municipal Audits
… , Village of Franklin and the Town of Hartwick . "In today's fiscal climate, budget transparency and … or ensure water rents and penalties were properly billed. In addition, the board did not provide proper oversight of … accountability analyses and did not keep bank statements on file. Erie County Water Authority – Information Technology …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsCompliance With Requirements to Maintain Systems at Vendor-Supported Levels
… and convenient public transportation to customers in eight counties (Monroe, Genesee, Livingston, Ontario, … However, we did identify unsupported systems used by RGRTA on 14 devices. The unsupported systems on 6 of the 14 devices … percent) were the responsibility of third-party vendors. In these cases, we determined that RGRTA was not providing …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/compliance-requirements-maintain-systems-vendor-supported-levelsState Agencies Bulletin No. 1188
… and safety training programs as set by the Joint Committee on Health and Safety are eligible for a pilot Firearms … State Fiscal Years. Incentive payment amount for training in State fiscal year 2011-12 is $250.00. To be eligible for … Incentive Program payment is pensionable and included in the calculation of overtime. Agency Actions When …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1188-pef-firearms-training-and-safety-incentive-programCayuga County – County Bridge Maintenance (S9-13-4)
… their bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … The County’s budgeted expenditures totaled $134 million in 2012. The County Highway Department is responsible for the … bridges. It is not fiscally responsible for other bridges in the County. Key Findings The County does not have a …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/cayuga-county-county-bridge-maintenance-s9-13-4