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Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… maintenance, and preservation of burial grounds for all not-for-profit cemetery corporations (cemeteries) in New … to broadly and routinely analyze the fiscal health of all 1,745 cemeteries under its jurisdiction. As a result, it … to be underfunded by a median of at least $25,500. All 71 cemeteries we visited appeared well maintained, but 38 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followMoravia Central School District – Lead Testing and Reporting (S9-25-2)
… lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) … consume water from, were not sampled or properly exempted by District officials during Cycle Two. This occurred because … extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/moravia-central-school-district-lead-testing-and-reporting-s9-25-2Sullivan West Central School District – Lead Testing and Reporting(S9-25-1)
… lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) … consume water from, were not sampled or properly exempted by District officials during Cycle Two. This occurred because … extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/sullivan-west-central-school-district-lead-testing-and-reportings9-25-1Germantown Central School District – Lead Testing and Reporting (S9-25-3)
… lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) … consume water from, were not sampled or properly exempted by District officials during Cycle Two. This occurred because … extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/03/germantown-central-school-district-lead-testing-and-reporting-s9-25-3Coxsackie-Athens Central School District - Procurement and Claims Audit (2018M-180)
… paid a total of $172,184 in 2016-17. Have required written quote documentation for purchases from 11 purchase contract …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/coxsackie-athens-central-school-district-procurement-and-claims-auditPreferred Source Contracting (Follow-Up)
… commodities and services that are available and provided by preferred sources. Facilitating agencies are non-profit … the approved, non-profit preferred sources as their agent by disseminating information regarding preferred sources and their offerings, by processing inquiries and orders as a one stop contact for …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followState Agencies Bulletin No. 1643
… to eligible employees based on the appropriate 2015 Salary Schedule (or 2014 salary schedule for BU 31). Chapter 261 of … of 2012 implemented the 2009-2016 Agreement between the State of New York and the NYS Correctional Officers and … employees who meet the eligibility criteria and have a Payroll Status of Active or Leave With Pay on the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1643-april-2018-security-performance-advancesState Agencies Bulletin No. 1468
… to eligible employees based on the appropriate 2015 Salary Schedule (or 2014 salary schedule for BU 31). Chapter 261 of … of 2012 implemented the 2009-2016 Agreement between the State of New York and the NYS Correctional Officers and … employees who meet the eligibility criteria and have a Payroll Status of Active or Leave With Pay on the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1468-april-2016-security-performance-advancesState Agencies Bulletin No. 1555
… 1 to eligible employees based on the appropriate 2015 Salary Schedule (or 2014 salary schedule for BU 31). Chapter 261 of the Laws of 2012 … Performance Advance Employees in graded positions (Grade 101-125) and NS positions (Grade 600) which are equated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1555-april-2017-security-performance-advancesState Agencies Bulletin No. 809
… Employees who are members of the ORP and have the Retirement Plan Type of 7Z (TIAA/CREF) with ten (10) or more … 2(c), eliminating the mandatory employee contribution for members in the Optional Retirement Program (ORP) who have … with an Election Date prior to April 2, 1998) are eligible for the reduction in contribution regardless of any break(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/809-elimination-mandatory-employee-contribution-members-optional-retirementTown of Canton - Compensation and Benefits (2018M-159)
… Supervisor re-allocated and collected additional salaries for bookkeeping duties totaling $73,794 from April 2015 … officials are paid in accordance with the advertised salary in the public hearing notice for the preliminary budget and that any increases above the amounts advertised are pursuant to local …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159State Agencies Bulletin No. 1110
… automatically. Affected Employees Eligible employees in Bargaining Units 06, 34, 46, 66 and 79 Effective Date(s) … is equal to or greater than Job Rate Control-D Report Available Prior to Processing The following Control-D report will be available 11/18/11 (Institution) and 11/25/11 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1110-retroactive-april-2011-performance-advances-graded-and-ns-employeesXVI.3.K Interim Reporting – XVI. Financial Reporting
… Fund financial statements and summarized financial data for periods shorter than the State's fiscal year. Generally, … of Revenues, Expenditures and Changes in Fund Balances, for the governmental funds only, on an interim basis. In … from cash to GAAP must be completed by department/division for certain State agencies and by function. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingState Agencies Bulletin No. 2269
… performance advances based on salary schedules approved by the SUNY Board of Trustees pursuant to Education Law … and Has completed one (1) year of service in such grade by 10/01/2024; and Has a Comp Rate Code of ANN on the payment … 2024 PEF Performance Advances. The report will be sorted by Department ID, then by employee name in alphabetical …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2269-october-2024-public-employees-federation-pef-performance-advancesOpinion 89-64
… of trustees has a fiduciary duty to acquire the property by bona fide purchase upon the most beneficial terms, … and the development rights of an adjoining parcel owned by the same party in order to preserve the parcels as open … village, after due notice and public hearing, to acquire by purchase, gift, grant, bequest, devise, lease or …
https://www.osc.ny.gov/legal-opinions/opinion-89-64East Aurora Union Free School District - Procurement (2023M-125)
… $63,433 without obtaining competitive bids as required by GML. Key Recommendations Ensure all purchase contracts over $20,000 are competitively bid as required by GML. Periodically review and update the procurement policy and procedures as required by GML Section 104-b. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Assessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018
… According to Vehicle and Traffic Law, the Department is responsible for tracking its expenses of administering the …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleTown of Perth – Conflict of Interest (2024M-142)
… report - pdf] Audit Objective Determine whether any Town of Perth (Town) Board (Board) members had prohibited interest … Key Findings A Board member was the sole proprietor of an automotive company that did business with the Town. … of interest which means they did not follow New York State General Municipal Law (GML) Article 18 and the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-conflict-interest-2024m-142DiNapoli: NYC Secure Juvenile Detention Centers Need To Improve Safety and Access to Services for Youth
… chronic absenteeism. On average, youth missed 26% of the school days for the period from October 1, 2018 to February …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-nyc-secure-juvenile-detention-centers-need-improve-safety-and-access-services-youthDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… being impacted, according to a new report released today by New York State Comptroller Thomas P. DiNapoli. The … to 144 unique services and 238 service goals established by agencies. “My office developed a comprehensive data tool … Homeless services reduced the time people were in shelters by 10% for single adults, 28% for families, and 19% for …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparency