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State Agencies Bulletin No. 1893
… New Earnings Code Description ARO Adj Retro Raise for OT and RCL ARC Adjust Retro Raise for C19 OT OSC has created the following Earnings Codes in … the agency: New Earnings Code Description AOR Adjustment for OT and RCL ACO Adjustment for C-19 Overtime Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1893-reporting-adjustments-overtimeWest Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… financial accountability and the public’s trust. A lack of oversight can lead to mismanagement, fraud, a damaged … funding and its mission. From January 1, 2023 through December 31, 2024, the Department deposited revenues totaling … deposit, disburse, record and report Department funds. As a result, the Board of Directors (Board) lacked reliable …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104CUNY Bulletin No. CU-190
… Purpose To provide agencies with information regarding a new … Local One Effective Date Immediately Background Pursuant to the Memorandum of Agreement between the City University of … below, were established effective November 27, 2003. Refer to Carmelo Batista's forthcoming memorandum regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-190-newly-established-bargaining-unit-iatse-local-one-andCity of Amsterdam – Budget Review (B23-5-4)
… an independent evaluation of the City’s proposed budget for 2023-24. Background Chapter 531 of the Laws of 2019 … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4DiNapoli: State Tax Collections Continue to Exceed Projections
… billion year-to-year increase in personal income tax (PIT) receipts. Much of this change is attributable to delays … this year. Fiscal year-to-date PIT receipts are $3.6 billion over projections. Year-to-date, consumption and use … $3.2 billion, $1.7 billion higher than last year and $604.6 million higher than anticipated. All Funds spending through …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-state-tax-collections-continue-exceed-projectionsAccounts Payable Advisory No. 37
… are appropriate and only legitimate expenses are paid for. However, some agencies have not reconciled their credit … you when reconciling the outstanding charges. References: For job aids and additional guidance, access SFS Secure . For information related to the reconciliation process, see: …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsState Comptroller DiNapoli Releases State Audits and Examinations
… operational and technical security controls over the protection of cardholder data at the authority. They … operational and technical security controls over the protection of cardholder data at the authority …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsState Comptroller DiNapoli Releases Municipal Audits
… with second degree obstructing governmental administration for destroying town records. In December 2020, the … The board did not ensure required quotes were obtained for the purchase of security cameras. The board also did not … services. As a result, officials did not seek competition for six professional service providers receiving payments …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Appoints Anastasia Titarchuk Chief Investment Officer of the New York State Common Retirement Fund
… Fund. Titarchuk has served as the Fund’s interim CIO since July 2018. “Anastasia Titarchuk’s leadership and talents as a … then-CIO Vicki Fuller. She was appointed interim-CIO in July 2018. About the New York State Common Ret i rement Fund … Fund Titarchuk has served as the Funds interim CIO since July 2018 …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-appoints-anastasia-titarchuk-chief-investment-officer-new-york-state-common-retirement-fundState Comptroller DiNapoli Releases School District Audits
… contracts. Errors occurred in the leave records maintained for 24 of the 33 (73 percent) employees tested. The district overpaid seven employees $29,686 for unused leave accruals. Owego-Apalachin Central School … education programs (IEP). Auditors reviewed IEPs for 28 students who received services in 2018-19. They found …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-auditsCaledonia Joint Fire District – Audit Follow-Up (2024M-102-F)
… – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our review was to assess the Caledonia Joint Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report … The purpose of our review was to assess the Caledonia Joint Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/caledonia-joint-fire-district-audit-follow-2024m-102-fTown of Cato – Town Clerk/Tax Collector (2026M-34)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Town Clerk/Tax Collector (Clerk) timely 1 and accurately record, deposit, remit and report all collections? Audit … Period January 1, 2023 – February 12, 2026 Understanding the Audit Area A town clerk must timely and accurately …
https://www.osc.ny.gov/local-government/audits/town/2026/07/10/town-cato-town-clerktax-collector-2026m-34DiNapoli: Contamination of New York's Waterways From Combined Sewer Overflows Remains a Challenge
… CSO communities in New York responsible for 807 outfalls – locations where excess untreated or partially treated … also impact drinking water supplies. Across New York, the closing of beaches for high levels of bacteria such as E. … some wastewater flows, installing holding tanks to store stormwater, developing green infrastructure that soaks …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-contamination-new-yorks-waterways-combined-sewer-overflows-remains-challengeDiNapoli: 90 School Districts in Fiscal Stress
… Ninety school districts, more than 13 percent of districts … Stress Monitoring System. DiNapoli’s office evaluated 672 school districts with fiscal years ending on June 30, 2014. … office has assessed and scored the financial stability of school districts. The second round of scoring designated 10 …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… New York State Comptroller Thomas P. DiNapoli today announced … an audit of the Metropolitan Transportation Authority’s New York City Transit division found it did not collect more than $13 … New York State Comptroller Thomas P DiNapoli today announced … the Metropolitan Transportation Authoritys New York City Transit division found it did not collect more than $13 …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedOpinion 97-7
… and trust funds) COUNTY TREASURER -- Powers and Duties (unclaimed court and trust moneys) STATE COMPTROLLER -- Powers and Duties (receipt of unclaimed court and trust moneys) ABANDONED PROPERTY LAW, … provides in relevant part as follows: 1. The following unclaimed property shall be deemed abandoned property: (a) …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Area #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… available to the public through publications, pamphlets, web content and other distribution methods. Internal Use – …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesNew York State Comptroller DiNapoli and California Controller Yee Urge S.E.C. to Mandate Climate Change Disclosures
… New York State Comptroller Thomas P. DiNapoli and California State Controller Betty T. Yee today called on the Securities and Exchange Commission to require corporations disclose the risks that climate … and hurricane seasons. Last year’s wildfire season in California was the worst on record and burned over 4 million …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-and-california-controller-yee-urge-sec-mandate-climate-changeJune 2002: Advance Refunding Bonds
Previous Accounting Releases Advisories and Bulletins June 2002 Advance Refunding Bonds
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsMonitoring of Homeless Data
… Objectives To determine if the Office of Temporary and Disability Assistance (OTDA) … scope of homelessness across the State; and to determine if OTDA’s programs are using all available data to best … To determine if the Office of Temporary and Disability Assistance OTDA …
https://www.osc.ny.gov/state-agencies/audits/2025/05/20/monitoring-homeless-data