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DiNapoli: Better Oversight Needed at Homeless Shelters
… in poor condition in prior audits by the Comptroller. At both certified and uncertified shelters, as well as hotels … not being completed on a timely basis or, in some cases, at all. Auditors identified discrepancies between the list of … cooperation that led to delays in receiving information, scheduling meetings and performing shelter site visits. …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersRoxbury Central School District - Health Insurance Buyouts (2019M-89)
Determine whether District payments for health insurance buyouts were costeffective supported by collective bargaining agreements and correctly calculated
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89The VendRep System
… that allows vendors to enter, maintain and certify their Vendor Responsibility Questionnaire. Once the questionnaire … entity. Also, after the contract is awarded, both the vendor and State contracting entity can view the status of … of the questionnaire is automatically assigned to the vendor based on its business type and business activity. If …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-systemState Agencies Bulletin No. 859
… Purpose To inform agencies of the new Additional Pay Earnings codes and to provide … Employees in Agencies 11260 and 11270 who are in a title of Speech Instructor/Therapist, Psychologist, or Audiologist … in those fields Background Pursuant to the 2008 Memorandum of Agreement between the State of New York and the Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/859-licensure-premium-nys-schools-deaf-and-blindIntroduction – Information Technology Contingency Planning
… Information technology (IT) has become an integral part of most local governments’ and school districts’ operations. … communication, and accounting and reporting. The impact of an unplanned IT disruption involving the corruption or loss of data or other computer resources from human error, malware …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/introductionRetirement Benefit Summary Tier 6 ERS
… A summary of membership benefits for Tier 6 New York State and Local Employees Retirement System members …
https://www.osc.ny.gov/retirement/members/retirement-benefit-summary-tier-6-ersWorcester Central School District - Fund Balance Management (2022M-75)
… the Worcester Central School District (District) Board of Education (Board) and officials effectively managed fund … appropriations from 2016-17 through 2020-21 by an average of $943,000, or 8 percent. District officials budgeted for … surpluses totaling $1.2 million, an operational shift of $5.9 million. The District’s surplus fund balance exceeded …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
Did the Town of Coventry Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial records and reports and did the Supervisor file the Annual Financial Report AFR with the Office of the State Comptroller OSC as required
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32State Agencies Bulletin No. 1120
… Purpose To notify agencies of an automatic Dues and Agency Shop Fee … received a raise, longevity or increment that moved them to a higher salary level on the CSEA dues chart in 2011 … Background CSEA has notified OSC that there is no change to the dues rates for 2012. However, each January an annual …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1120-civil-service-employees-association-csea-dues-and-agency-shop-feeState Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… regarding the approval of the settlement of the derivative lawsuit the New York State Common Retirement Fund (Fund) and … and the FPPA were appointed co-lead plaintiffs in the lawsuit. In a derivative lawsuit, shareholders sue a company’s board of directors on …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementOverview – XI. Procurement and Contract Management
… for the Office of the State Comptroller (OSC) to audit and approve competitive procurements, where adequate competition was obtained and an award was made to the low bidder. Commodity, Printing, Miscellaneous Services 1 and Equipment procurements that use an Invitation for Bid …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi6-overviewXII.6.A.A Using the Real Estate Module to Pay Lease Vouchers – XII. Expenditures
… the SFS Real Estate module. Scheduling the creation of lease vouchers via the Real Estate Module results in faster … password. Process and Transaction Preparation To utilize lease management in the Real Estate Module, a Procurement … Contracts module. Procurement Contracts that are lease agreements should contain a default payment term …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6aa-using-real-estate-module-pay-lease-vouchersState Agencies Bulletin No. 2322
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2025 increases to Location Pay and Location … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2025 increases to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facilityVillage of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… the Village Chief Fiscal Officers’ (CFO) financial records and reports, Filed the required Annual Financial Report … (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities … cause to be audited, the CFOs’ 2022-23 financial records and reports, as required by New York State Village Law …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15State Comptroller DiNapoli Releases Municipal & School Audits
… financial policies or procedures, conduct a thorough audit of bills or conduct an annual audit of the treasurer’s books and records. The treasurer did not … County) The board did not provide adequate oversight of the district’s financial operations. As a result, the …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 89-64
… real property, a village board of trustees has a fiduciary duty to acquire the property by bona fide purchase … 11 Opns St Comp, 1955, p 39; see also Davies v Mayor , 83 NY 207). In the absence of a statutory procedure for … of municipal real property, municipal officials have a fiduciary duty to secure the best price obtainable or the …
https://www.osc.ny.gov/legal-opinions/opinion-89-64State Police Bulletin No. SP-109
… Purpose To inform the agency of new Additional Pay earning codes and to provide instructions to pay the out-of-title work. Affected Employees Troopers in Bargaining Unit 07 and … To inform the agency of new Additional Pay earning codes and to provide instructions to pay the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-109-payment-out-title-work-employees-new-york-state-police-representedWestern Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… for clerical employees. Although the audit period overlaps with the pandemic timeline, which BOCES officials …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Center Moriches Union Free School District – Payroll (2024M-155)
… covering classes, chaperoning and sports scorekeeping. Time sheets for 13 employees with 1,096 tutoring hours and … were accurately paid. We questioned the reasonableness of payments for 258 chaperoning and sports scorekeeping … to various discrepancies with game schedules. For example, time sheets were submitted with overlapping game times and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/center-moriches-union-free-school-district-payroll-2024m-155Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… School District (District) Extra-Classroom Activity (ECA) clubs and the central treasurer properly collected, recorded, … deposited and disbursed ECA funds. Key Findings The clubs and the central treasurer did not properly collect, … He also issued nine checks totaling $44,548 for two clubs that did not have sufficient funds when the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024m