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State Comptroller DiNapoli Releases School Audits
… not use competition for 18 purchases totaling $543,474 out of a sample of 21 totaling $763,413 required by school policy to be … not approve, and the board treasurer did not review any of the 35 charges tested, totaling $9,126. Also, 28 out of 35 …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsOpinion 2002-4
… work for the benefit of the town unrelated to the highway system, the cost of such work must be charged against the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-4Opinion 88-60
… ( Williams v Gallatin , 229 NY 248; Rivet v Burdick , 255 App Div 131, 6 NYS2d 79; People v Ribinovich , 171 Misc 569, 13 NYS2d 135; Gushee v City of New York , 42 App Div 37, 58 NYS 967; 11 Opns St Comp, 1955, p 159; 15 Opns … license or grant of privilege or concession, citing as key factors the private firm's right to exclusive use of a …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 2000-5
… the opinion. MUNICIPAL FUNDS -- Snow and Ice Removal and Road Repair Reserve Fund (transfer of moneys from the highway … moneys originally raised and appropriated by a town for town highway snow and ice removal may not be paid into a … moneys originally raised and appropriated by a town for town highway snow and ice removal may be paid into a snow …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5CUNY Bulletin No. CU-766
… or 0703 and the salary is equal to or greater than the ‘last one-year step.’ If the increment code is 7718 and the salary is not equal to the ‘last one-year step.’ If the increment code is 7716 and the … the agency must submit a Pay Change on the Job Action Requests page using the Reason Code INC (Increment), the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-766-july-2023-city-university-new-york-cuny-incrementsState Agencies Bulletin No. 1217
… Affected Employees Employees eligible for a payment of salary pursuant to a Court Order, Award or a Settlement … an arbitrator or other entity (e.g., the Governor’s Office of Employee Relations) authorized under a collective … bargaining agreement to direct such payment. An example of an administrative agency that has authority to direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1217-new-requirements-and-procedures-processing-salary-payments-pursuantMorristown Fire District – Board Oversight (2025M-101)
… Secretary-Treasurer serves as the District’s chief fiscal officer and is responsible for receiving and … District funds are disbursed. During the 2024 fiscal year, the District received 25 collections totaling $422,670 … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … not always ensure that purchases were made in compliance with the requirements. Furthermore, the policy did not …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … However, they have not allocated sufficient resources for future highway equipment needs. The capital plan should … treasurer’s duties. They require the treasurer to receive all department moneys, pay all bills and report the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1560
… Purpose To inform agencies of the procedures for reporting line number changes and to … using the Pay Period Effective Date for the paycheck date of 04/27/17 (Institution) or 04/19/17 (Administration). The Reason code Z12 (Agency Update of Position Data) will automatically default on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1560-reporting-line-number-and-budget-year-changes-fiscal-year-2017-2018State Comptroller DiNapoli Releases State Audits
… the following audits have been issued: City University of New York (CUNY): Controls Over CUNY Fully Integrated … computer systems as an integrated and flexible state-of-the-art program. Auditors, however, concluded that CUNY’s … had no business purpose. For example, 22 employees outside of financial aid could apply for student loans for …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… DiNapoli said. “While the current financial situation is positive, we still need to see how holiday sales and Wall … which was 4.3 percent, or $3.1 billion, over collections for the same period last year. Miscellaneous receipts … called Open Book New York ( http://www.openbooknewyork.com/ ). …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to promote openness in government and provide taxpayers with better access to the financial workings of government. …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-audits-0Selected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… through January 22, 2016. Background The City University of New York (CUNY) is the largest urban university in the United States, consisting of 24 institutions. More than 270,000 degree-credit students … Central Office began centralizing its disbursement process of tuition and fees and financial aid refund checks in 2012. …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… of minority- and women-owned business enterprises in their contracts. The agencies and authorities are supposed … target at 28.92 percent. DASNY set an annual goal in each of the four fiscal years 2011-12 through 2014-15, … 2012, it paid MWBEs $200.3 million out of $864.9 million in total contract payments, for a MWBE participation rate of …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationSubway Wait Assessment
… whether those standards take into account demand for service, physical structure, and other factors; and where … March 1, 2013 through February 6, 2015. Background Transit is a constituent agency of the Metropolitan Transportation … conformance with the headways (time between trains) in the official schedule. The assessment determines the number of …
https://www.osc.ny.gov/state-agencies/audits/2016/04/06/subway-wait-assessmentState Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Rensselaer County Industrial … Thomas P DiNapoli today announced the following local government audits were issued …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal and School Audits
… fund balance that exceeded the statutory 4% limit in three of the four years reviewed by as much as 5 percentage points. The district transferred a total of $17.3 million of the general fund’s excess fund balance at the end of two …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… the Office of the State Comptroller (OSC)? Audit Period December 31, 2019 – June 30, 2025. We extended our audit period forward to November 15, … report of the fire district’s financial position and results of operations, known as the AFR. The board of fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Opinion 95-31
… AND EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary increases) POLICE AND POLICE PROTECTION -- Police Chief (compensation of incoming …
https://www.osc.ny.gov/legal-opinions/opinion-95-31