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State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following audits were issued: Town of Preble – Non-Payroll Disbursements (Cortland County) The … board and supervisor did not provide adequate oversight of non-payroll disbursements. As a result, there is an … In addition, the board could improve its annual audit of the supervisor’s records and reports. Town of Greig – …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: School Districts Need to Improve Oversight of Technology Equipment
… Audits of 20 school districts across New York state found many could … tablets and monitors; did not always keep records of those assets; and often failed to safeguard them from … theft or damage. As a result, nearly $22 million worth of IT assets purchased or leased during the audit period were …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-school-districts-need-improve-oversight-technology-equipmentScarborough Fire District – Board Oversight (2025M-117)
… funds are managed with accountability, transparency and integrity. This critical function can help maintain public …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… services for and supports the employment goals of people with a disability. Its mission is to assist … people with a disability were still more than double that of the general population. The pandemic and resulting … eligibility determination must be made within 60 days of receipt of an application; IPEs must be developed and …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedState Agencies Bulletin No. 1993
… Allowance. Affected Employees Employees in the Fire Protection Specialist title series in the OFPC at the Division of … Paid Leave of Absence/MLS); and Worked full-time in a Fire Protection Specialist title and was required to wear a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1993-2019-2020-and-2020-2021-uniform-maintenance-allowance-employees-fireSUNY Bulletin No. SU-319
… Purpose The purpose of this bulletin is to provide agencies with instructions to … Department (NYSED) and SUNY employees who are members of the ORP are affected. Background On March 16, 2012, the Governor signed legislation creating Tier 6. Members of this tier enrolled in a retirement system after March 31, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planDiNapoli Issues Report on Public-Private Partnerships
… mistakes down the road. This may seem like an easy-money solution to a complex and growing problem, but poorly …
https://www.osc.ny.gov/press/releases/2013/06/dinapoli-issues-report-public-private-partnershipsState Agencies Bulletin No. 1831
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the Factor Change for Fiscal Year 2020-2021. Affected … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the Factor Change for Fiscal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1831-factor-change-fiscal-year-2020-2021Beekmantown Fire District No. 1 – Investment Program (2025M-69)
… quotes and consider various investment options, in place of basic savings or checking accounts, they may earn more … checking account and a savings account and had an average of approximately $530,000 in available funds to invest each month. The elected five-member Board of Fire Commissioners (Board) governs the District and is …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69SUNY Bulletin No. SU-234
… be terminated before adding Plan Type 7W. Navigate to Main Menu>Benefits>Enroll In Benefits>Retirement Plans Insert a … ERS deductions and begin PAF deductions, Navigate to Main Menu>Payroll for North America>Employee Pay Data …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-234-state-university-police-officer-eligibility-police-andCUNY Bulletin No. CU-645
… uses a worksheet, the worksheet must be received in OSC’s Payroll Earnings mailbox by the submission deadline for Pay … Employees All general deductions for employees whose Payroll Status is Terminated, Retired or Deceased will be … Yonkers residents and 0.50% for Yonkers non-residents). Payroll Register and Employee’s Paycheck/Advice All …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-645-cuny-retroactive-salary-rate-increases-city-laborerCUNY Bulletin No. CU-644
… earnings Affected Employees CUNY employees in the title of Supervisor of Mechanics Background A Memorandum of Understanding has been entered and filed on March 27, 2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-644-cuny-retroactive-salary-rate-increases-supervisor-mechanicsCUNY Bulletin No. CU-641
… Purpose To explain the agency procedures for reporting rate increases and adjustments for miscellaneous earnings … rates effective 01/01/2018, and 07/01/2018. The revised rate chart and additional information are contained in the … increases, 01/01/2018, are eligible for the retroactive rate increases. Agency Actions Reporting the Rate Increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-641-cuny-retroactive-salary-rate-increases-plumbers-supervisorOversight of the Pesticide Reporting Law
… Purpose To determine the accuracy and completeness of the Department of Environmental Conservation’s (Department) pesticide … through December 31, 2015, and to determine the status of the Department’s efforts to implement an in-house database … To determine the accuracy and completeness of the Department of Environmental Conservations pesticide …
https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-pesticide-reporting-lawComptroller DiNapoli Releases School District Audits
… NHA is responsible for the general management and control of the school’s finances. NHA has not fully disclosed … are accurate and appropriate. Cayuga-Onondaga Board of Cooperative Educational Services – Procurement of Professional Services (2018M-270) Although the board has …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1729
… To inform agencies of the content information for the 2018 Form 1042-S Affected Employees All Nonresident Aliens … year 2018 Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1729-form-1042-s-foreign-persons-us-source-income-subject-withholdingDeath Benefits
… us as soon as possible. Survivors can report the death of a member using our online death report form or they can … Ordinary Death Benefit If you have at least one year of service credit and die while in active service, and your death is not the result of an on-the-job accident, your beneficiary may be entitled …
https://www.osc.ny.gov/retirement/members/death-benefitsOpinion 91-14
… §§81, 221, containing provisions for permissive referendum when a town provides refuse collection as a town-wide … §209-e[3] containing provisions for permissive referendum when the boundaries of a district are extended). Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-91-14How to Search & Claim Property
… If you’re a current or former resident of New York, you may have lost money waiting to be claimed. … claim. To prevent fraud, we cannot tell you the value of the funds until we have reviewed your claim. This is a … provided by the New York State Comptroller’s Office of Unclaimed Funds. For more information, see About Unclaimed …
https://www.osc.ny.gov/unclaimed-funds/claimants/how-search-claim-propertyOpinion 90-30
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of) COUNTY CLERK -- Fees (for recording satisfaction of mortgage) FEES -- County Clerk (collection of fees for …
https://www.osc.ny.gov/legal-opinions/opinion-90-30