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School Districts’ Energy Performance Contracts (2015-MR-1)
… of our audit was to review the projected cost and/or energy savings achieved by the energy performance contracts (EPCs) entered into by the five … 10, 2014. Background An EPC is an agreement with an energy service company (ESCO) for energy services in which … School Districts Energy Performance Contracts 2015MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… School District is a special act school district located in Westchester County, and provides education to students from a residential … fiscal year when the New York State Education Department and the New York State Division of Budget authorized tuition …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialDiNapoli: Springport Town Clerk Faces Criminal Charges
… investigation of retirement frauds has led to 24 arrests and the recovery of nearly $3 million in retirement …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesTioga County – Social Service Contracts (2023M-162)
… decrease in services provided by an agency went unnoticed for four months. Officials did not ensure a contract price …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Town of Philipstown – Financial Management (2024M-100)
… financial operations and used the Town’s general fund to pay for the Garrison Landing Water District’s (GLWD’s) … in the decline of the general fund balance from $1 million to $53,137. Specifically, the Board did not: Appropriately … GLWD expenditures were funded and increased from $85,436 to $975,475 over the six-year audit period. Adopt a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Unified Court System Bulletin No. UCS-148
… Affected Employees Eligible graded salaried employees in the following bargaining units: SR , SY , SN , SG , S9 , … who have at least thirty (30) years of continuous service in UCS. Salary Deferral Chapter 276 of the Laws of 2008 calls for a salary deferral of any increases to salaries in excess of $115,000 for all employees until a law is passed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-148-april-2009-service-increments-longevity-pay-and-longevityState Agencies Bulletin No. 703-A
… AIF ) IPC - Inconvenience Part (replaces Earnings Code IPP ) APC - Adjust Inconvenience Part (replaces Earnings Code … For employees who have been paid Inconvenience Pay (IPF or IPP) prior to April 2006 and have no rows dated 3/30/06 … Pay on 3/29/06 or 4/5/06 , for employees who have rows for IPP or IPF since 3/30/06 (Inst) or 4/6/06 (Admin) with no End …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-payment-dates-inconvenience-pay-employees-represented-nyscopbaSUNY Bulletin No. SU-235
… Employees Employees designated management of confidential in the State University of New York – BU13 who meet the … A copy of this roster will be provided to OSC in Excel format. To pay the April 2016 State University of … will not be adjusted automatically. Therefore, beginning in Administration Pay Period 3L, agencies must report the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-235-april-2016-state-university-new-york-suny-management-andCUNY Bulletin No. CU-718
… inform agencies of OSC’s automatic processing of the 2020 PSC Adjunct 2% Retroactive General Salary Increase and … not processed automatically. Affected Employees Adjunct PSC employees with Comp Rate Code AJT in Bargaining Unit AJ … Note: Due to the Covid-19 pandemic, the 11/15/2020 PSC 2% Salary Increases were deferred from the Spring 2021 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-718-2020-professional-staff-congress-psc-adjunct-2-retroactiveOpinion 91-7
… SERVICE -- Contracts (by town with fire department rescue squad) -- Fire Districts (when fire district may … service) VILLAGES -- Ambulance Service (authority of rescue squad to provide ambulance service outside village) … not, however, enter into such a contract with an emergency rescue and first aid squad of a fire department or fire …
https://www.osc.ny.gov/legal-opinions/opinion-91-7Opinion 98-9
… that the town has established an ambulance district and contracted with a not-for-profit ambulance company to … to the ambulance company pursuant to the contract and that no provision has been made for the imposition of … making use of the company's services within the district and provide for the payment of that fee to the company. Town …
https://www.osc.ny.gov/legal-opinions/opinion-98-9Oversight of Undistributed Child Support Funds
… Purpose To determine if the Office of Temporary and Disability Assistance’s (OTDA) oversight and … reduce undistributed child support balances and initiate the process that would allow these funds to be escheated, as … To determine if the Office of Temporary and Disability Assistances oversight …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsCUNY Bulletin No. CU-643
… Affected Employees CUNY employees in the titles of Carpenter and Supervisor Carpenter Background A Memorandum of Understanding has been … UBCJA for retroactive increases for employees in the title Carpenter and Supervisor Carpenter. This determination …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-643-cuny-retroactive-salary-rate-increases-carpenters-andState Comptroller DiNapoli Releases Municipal & School Audits
… not account for water totaling $300,000. Lastly, to meet minimum purchase requirements, the town paid the Town of … Board of Cooperative Educational Services (BOCES) – Capital Assets BOCES’ capital asset records were not complete or accurate to ensure …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… in cash that was remitted for the four-hour Craft Beer Fest the day of the event, officials could not support the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… Development Agency (FIDA) made a series of financial and accounting transactions outside their legal authority, … including granting $1 million worth of inappropriate gifts and commercial loans, according to an audit released today by … that led to inappropriately commingled bank accounts, and combined and inaccurate accounting records for the FIDA, …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesCUNY Bulletin No. CU-658
… employees whose Payroll Status is Terminated, Retired or Deceased will be automatically cancelled by OSC with the … Checks issued to eligible employees who are now deceased should be returned with a completed Next of Kin … Next of Kin Affidavit has been previously submitted for a deceased employee’s payroll check, OSC will accept a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-658-cuny-retroactive-salary-rate-increases-locksmithsOpinion 91-62
… on the issues discussed in the opinion. REAL PROPERTY -- Gifts (from village to school district public library) … (with reservation of right to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public … Article VIII, §1 prohibits municipalities from making gifts or loans of their property to or in aid of any …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Fiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… contracts annually and processes voucher payments to those contractors. The Institute has developed guidelines, … in at least one-third of the cases we reviewed. For 152 contractors, we compared the time that elapsed between the … every two-year period provided very limited assurance that contractors: routinely claimed only allowable expenses; …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsOpinion 88-10
… A petroleum business awarded a municipal contract for fuel oil may not add on the amount of the gross receipts tax … the successful bidder on a county contract for fuel oil may add on to his bid price, as a separate line item on … 13-A (Tax Law, §182-a, imposing a gross receipts tax on oil companies), this Office had stated that, since the tax is …
https://www.osc.ny.gov/legal-opinions/opinion-88-10