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Roslyn Union Free School District – Information Technology Equipment Inventory Records (2024M-91)
… inventoried and safeguarded information technology (IT) equipment. Key Findings While District officials … IT equipment or maintain sufficiently detailed, up-to-date inventory records. The IT inventory list included at …
https://www.osc.ny.gov/local-government/audits/school-district/2025/02/21/roslyn-union-free-school-district-information-technology-equipmentTown of Elbridge – Payroll and Leave Accruals (2024M-141)
… records were maintained accurately. We determined that: The Town Supervisor (Supervisor) approved payroll without having any information regarding the numbers of hours that employees worked, the leave time that they used, or their leave accrual …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141Rhinecliff Fire District – Board Oversight (2024M-154)
… operations. As a result, the Board hindered their ability to make informed financial decisions and cannot assure … financial and capital plans. Adequately audit claims prior to payment. Key Recommendations Develop and adopt policies, … generally agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… and Deputy Director did not approve overtime hours prior to the WTP operators working overtime as required by the … in containing excessive amounts of overtime being charged to ratepayers. Village officials agreed with our findings … recommendations and indicated they have initiated or plan to initiate corrective action. Appendix C includes our …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Opinion 90-52
… record open to inspection by any interested person" ( id .). Thereafter, the town clerk must publish a notice to …
https://www.osc.ny.gov/legal-opinions/opinion-90-52Opinion 88-42
… revenues than that to which it is entitled is obligated to refund such moneys to the county for the benefit of the … than that to which they were entitled were obligated to refund the excess amounts for the benefit of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-42CUNY Bulletin No. CU-391
… Prepaid Legal Service Benefit for tax purposes. Background In accordance with the Internal Revenue Code, Section 61, it … Employees Employees represented by District Council 37 in the bargaining units listed below who reside within the … are represented by Teamsters, Local 237 or SEIU, Local 300 in the bargaining units listed below. Note : Zip code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-391-prepaid-legal-service-benefit-cuny-employeesState Comptroller DiNapoli Releases Municipal Audits
… of Hempstead Sanitary District No. 14 and the Village of Morris . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 856
… Out for eligible employees. Affected Employees Employees in the following bargaining units who have opted to participate in the Over 40 Compensatory Time II program: Administrative … employees. Earnings Begin Date: Last day of pay period being paid or the last day the employee is in Active status …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/856-2008-csea-pef-and-rrsu-over-40-compensatory-time-ii-cash-outLicensing and Monitoring of Proprietary Schools (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations included in our initial audit report, Licensing and Monitoring of Proprietary Schools (Report 2019-S-68 ). About the Program …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-followComptroller DiNapoli Releases Municipal Audits
… Town of Elmira , City of Lockport and the City of Troy . “In today’s fiscal climate, budget transparency and … that the significant revenue and expenditure projections in the preliminary budget are reasonable. The town’s proposed … that the significant revenue and expenditure projections in the proposed budget appear reasonable. However, city …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… of Hempstead Sanitary District No. 14 and the Village of Morris . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… Auditors found that the town did not document how grant funds were spent and failed to ensure the intended objectives …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… can increase employees’ income levels and improve their retirement security. “Employee ownership can help improve … companies that are employee owned. One of the most popular forms of employee ownership is Employee Stock Ownership Plans …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsOpinion 89-57
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Capital Improvements … Opns St Comp No. 71-76, unreported is superseded. This is in reply to your letter asking whether a village, without competitive bidding, may contract with the town in which the village is located for the town to repair and …
https://www.osc.ny.gov/legal-opinions/opinion-89-57Opinion 89-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (town's code not applicable to …
https://www.osc.ny.gov/legal-opinions/opinion-89-20SUNY Bulletin No. SU-177
… on the portion of employer paid Social Security taxes for qualified employees during employment between 3/19/10 and … 12/31/10. (Please refer to Payroll Bulletin Number SU-174 for additional information) The HIRE Act expires on 12/31/10; … job record for employees who are Terminated, Retired or Deceased will not be updated. Agency Actions Agencies will no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-177-expiration-hire-actCity of Newburgh – Budget Review (B6-14-25)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25Unified Court System Bulletin No. UCS-147
… Purpose To explain OSC’s automatic processing of the SOS increase. Affected Employees Eligible employees in … State Court Officer-Sergeant who are currently receiving SOS earnings will have their SOS earnings increased to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-147-senior-officer-series-sos-differential-increase-eligible