Search
Opinion 89-12
… whether certain specifications were unduly restrictive, so as to unnecessarily narrow the field of prospective …
https://www.osc.ny.gov/legal-opinions/opinion-89-12Comptroller DiNapoli, Manhattan D.A. Bragg Announce Guilty Plea of Former NYU Director of Finance for Major Fraud
… Tappe shamelessly used her high-ranking position at NYU to steal more than $660,000 in state funds,” New York State … Moreover, TAPPE used the High Galaxy and PCM accounts to steal at least $660,000, by using that money to pay her personal expenses. She used the accounts to …
https://www.osc.ny.gov/press/releases/2024/02/comptroller-dinapoli-manhattan-da-bragg-announce-guilty-plea-former-nyu-director-finance-major-fraudComptroller DiNapoli Releases State Audits
… certain types of discretionary expenses were proper, what would be considered reasonable amounts for such … and subscriptions. New York City Department of Education (DoE): Management of General School Funds (2013-F-32) … ten discretionary payments totaling $14,814 as it is unclear how the authority determined the reasonableness of …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1913
… Criteria The following employees in a Lifeguard title on or after the 2021 Payment Effective Date are … Division of Budget Bulletin D-1139 based on the employee’s title and location, or an increase of 2% as explained below. … Employee Status of Active or Leave With Pay in an eligible title on or after the payment effective date should receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1913-april-2021-lifeguard-2-salary-increase-state-university-professionalState Agencies Bulletin No. 2164
… of this bulletin is to notify agencies of the 2023 year end processing schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background: To … the employee by OSC. Credit letters are issued during year end processing as indicated in the Agency Actions chart …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2164-schedule-submitting-2023-year-end-returned-checksDiNapoli: Energy Companies Agree to Report on Impact of Paris Agreement Goals
… that three major U.S. energy companies have agreed to detail how they will be impacted by the global effort to achieve the Paris Agreement's goals and how they can adapt … announced that three major US energy companies have agreed to detail how they will be impacted by the global effort to …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-energy-companies-agree-report-impact-paris-agreement-goalsOpinion 90-35
… -- Bidding Monetary Threshold (computation of for fuel oil) GENERAL MUNICIPAL LAW, §103: If it is known or may … spend in the aggregate over $5,000 for the purchase of fuel oil during a fiscal year, the political subdivision must … asking what monetary threshold applies to the purchase of fuel oil by a fire district. You state that the district has …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Town of Steuben – Transparency of Fiscal Activities (S9-25-39)
… [read complete report – pdf] Audit Objective Did the Town of Steuben (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial … Town of Steuben Town Board Board conduct or provide for an annual audit of the Town Supervisors Supervisor financial …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-steuben-transparency-fiscal-activities-s9-25-39Unified Court System Bulletin No. UCS-274
… BU Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees Association F8 Ninth … the State of New York and the affected bargaining units (DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9) provides for an … Side Letters to the Agreements for Bargaining Units DR, F8 and SY provide for an increase in Senior Officer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-274-april-2019-increases-location-pay-location-pay-mid-hudson-andTown of North Elba – Cash Collections (2020M-49)
… collections totaling $100,496 in a timely manner. The Golf Director did not provide adequate oversight of golf course collections. The Park Manager did not ensure employees …
https://www.osc.ny.gov/local-government/audits/town/2020/06/18/town-north-elba-cash-collections-2020m-49Ithaca City School District – Financial Condition (2015M-318)
… period July 1, 2013 through May 8, 2015. Background The Ithaca City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and two … Ithaca City School District Financial Condition 2015M318 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318State Agencies Bulletin No. 2259.1
… Supersedes Payroll Bulletin No. 2259 Purpose: The purpose of this bulletin is to provide agencies with information and … letters received for the outreach and escheatment of uncashed payroll checks for calendar year 2023. Agencies … and returned letters as a written request for reissuance of a payroll check and must submit a payroll check stop …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22591-outreach-and-escheatment-2023-uncashed-nys-payroll-checksOversight of Chronic Absenteeism
… actions to address chronic absenteeism within New York school districts. The audit covers the period April 1, 2014 … as a student missing at least 10 percent of enrolled school days. Student absences, attributed to things like poor school performance, bullying, and unwelcoming school …
https://www.osc.ny.gov/state-agencies/audits/2018/09/18/oversight-chronic-absenteeismDivision of Housing and Community Renewal Bulletin No. DH-137
… Time II Cash Out. Affected Employees: Employees in the Rent Regulations Services Unit – BU67 who have opted to … 2021-2023 Agreement between the State of New York and the Rent Regulation Services Unit (RRSU), represented by District … Comp Time II Cash Out should be processed in the following pay periods: Pay Period Effective Date Check Date …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-137-2024-rrsu-over40-comp-time-ii-cash-outState Agencies Bulletin No. 1942
… Purpose The purpose of this bulletin is to provide agencies with new tools for reviewing and … pay calculated for an employee at the time query is run and prompts for the employee’s Emplid. The query … only and the results may change as the employee’s record is audited by OSC staff. This query should only be used as an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1942-new-locked-queries-review-retroactive-payments-employees-paycheckState Comptroller DiNapoli Releases Municipal & School Audits
… $12,000 in charges did not have adequate support to show what was purchased. Hastings-on-Hudson Union Free School District … her own credit card purchases. The former director was arrested in September 2022 for charges relating to her use of …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Village of Coxsackie – Treasurers’ Records and Reports (2025M-119)
… [read complete report – pdf] Audit Objective Did the Village of Coxsackie (Village) Treasurer (Treasurer) maintain and provide the Village Board (Board) with complete, accurate and timely … Period June 1, 2022, to December 31, 2024. We extended the audit period back to May 31, 2019, and forward to January …
https://www.osc.ny.gov/local-government/audits/village/2026/05/01/village-coxsackie-treasurers-records-and-reports-2025m-119Town of Paris – Water and Sewer User Charges (2025M-146)
… with water and sewer user charges? Audit Period January 1, 2024 – October 29, 2025 Understanding the Audit Area Strong … irregularities, waste, legal non-compliance and fraud. For 2024, the Town collected approximately $175,000 in water … 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/town/2026/06/26/town-paris-water-and-sewer-user-charges-2025m-146Unified Court System Bulletin No. UCS-328
… Ineligible Employees 88 New York City Judicial Staff CT Background : Chapter 1 of the Laws of 2023, which … Confidential and Unrepresented employees (BUs 86, 88, CT). Effective Dates : The April 2022 and April 2023 Location … DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9, 86, 87, 88, CT LMH Location Mid-Hudson SY, 86, 87, 88, CT OSC Actions: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-328-april-2022-and-april-2023-state-new-york-unified-court-systemState Government Accountability - Special Reports
… and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health … Partnerships Making Real Progress, November 2017 Homeless Shelters and Homelessness in New York State, June 2016 …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reports