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Unified Court System Bulletin No. UCS-137
… the Laws of 2008, which implements agreements between the State and various bargaining units and legislation for … a bonus equaling $1,800 for 2008 or prorated amounts based on the part-time work percentage at the time of the initial … Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentOversight of Adult Protective Services Programs
… through April 2021. About the Program In New York State, the Office of Children and Family Services (OCFS) … program to assist vulnerable adults. APS is a program of State-mandated services for adults (over age 18) who, because … coordination of services delivery, such as Meals on Wheels; securing alternative living arrangements) are …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsComptroller DiNapoli Releases School Audits
… the district maintained reserve funds but had no plans for their use.; Lyons Central School District – Multiyear … and without sufficient documentation to support the basis for the selection of vendors. Valhalla Union Free School … District officials overestimated certain expenditure items for four consecutive fiscal years and underestimated revenues …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Comptroller DiNapoli Releases School Audits
… were not approved, not properly supported or not expended for legitimate grant purposes. Auditors found grant … the general fund with unassigned fund balance deficits for the past three fiscal years. Mount Pleasant Cottage … receivable, of which $1.4 million had been outstanding for 30 days and $893,000 for 90 days or more. If the district …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Town of Oxford – Financial Condition (2024M-135)
… structurally balanced, funding shortfalls are created that can lead to further fiscal stress. Officials did not: Have …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Mandatory vs. Optional Membership
… the application is immediately forwarded to us. All New York State employees or employees of participating … is optional. Employers must, at the time of hiring, notify new employees, in writing, of their right to membership in …
https://www.osc.ny.gov/retirement/members/mandatory-vs-optional-membershipDiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… according to an audit issued today by New York State Comptroller Thomas P. DiNapoli. The audit examined the … their job duties; and Updating annual reporting to the State Education Department to ensure accurate grade records … For access to state and local government spending, public authority …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesUnified Court System Bulletin No. UCS-225
… 60 of the Laws of 2015 created the Special Commission on Judicial Compensation to examine, evaluate and make … and non-salary benefits for Judges and Justices of the state paid courts of the Unified Court System (UCS). In the … annual compensation received by a justice of the New York State Supreme Court elected from the same judicial district. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-225-april-2016-salary-increase-judges-justices-and-new-york-cityBellevue Fire District #9 – Procurement (2018M-5)
… during the audit period. District officials did not verify State and County contract pricing for four purchases totaling … with the procurement policy when making purchases. Verify State and County contract pricing was obtained on purchases made using these methods. …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Oversight of Certified Homeless Shelter Food Services
… Purpose To determine whether the Office of Temporary and Disability Assistance (OTDA), New York City Department of Homeless Services (DHS), and New York City … permit. Other Related Audits/Reports of Interest Office of Temporary and Disability Assistance: Oversight of …
https://www.osc.ny.gov/state-agencies/audits/2018/10/29/oversight-certified-homeless-shelter-food-servicesGermantown Central School District – Lead Testing and Reporting (S9-25-3)
… and beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards … the lead action level. Because there is no information on the lead levels of the water outlets not sampled for … within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Moravia Central School District – Lead Testing and Reporting (S9-25-2)
… beyond. 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards … were planned or enacted. Because there is no information on the lead levels of the 98 water outlets not sampled for … within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) of the New …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… 61 of the 322 (19 percent) water outlets we identified at select areas, that students, staff and the public may have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andOversight of Transportation Services and Expenses
… and the supervision of over 35,000 parolees throughout the State. The Department operates 50 correctional facilities, … services for parolees, as well as a Central Office. (On March 10, 2022, the Department closed six of its … (Contract), negotiated and entered into on behalf of the State by the Office of General Services, for fleet management …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesDue Diligence for Companies Holding Abandoned Funds
… Companies that hold abandoned funds are required to attempt to contact the rightful owner of the property before transferring, or escheating, the … Companies that hold abandoned funds must attempt to contact the rightful owner of the property before transferring or …
https://www.osc.ny.gov/unclaimed-funds/reporters/due-diligence-companies-holding-abandoned-fundsTown of Horseheads – Information Technology (2025M-109)
… Unmanaged user accounts are potential entry points for attackers and other unauthorized individuals, and if … a robust cybersecurity control environment, which is vital for effective and responsible governance, and helps safeguard … the Town Board (Board) paid $14,790 to an IT vendor for IT-related services, it cannot be assured that the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2026/02/27/town-horseheads-information-technology-2025m-109Opinion 99-2
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … bidding requirements for political subdivisions in this State. General Municipal Law, §103 provides that, except as …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Opinion 90-44
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VILLAGE BOARD -- … of the hearing upon the tentative budget, as noted, must "state the compensation proposed to be paid to each member of …
https://www.osc.ny.gov/legal-opinions/opinion-90-44Comptroller DiNapoli Releases School Audits
… and the Valley Stream Central High School District . “In an era of limited resources and increased accountability, … The significant revenue and expenditure projections in the proposed budget are reasonable. The district’s … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Controls Over Unclaimed Bottle Deposits
… by deposit initiators. Our analysis identified multiple red flags that may be indicative of material errors and/or … initiators that fail to file quarterly reports. Review the red flags that we identified in our report and take …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-deposits