Search
Oakfield-Alabama Central School District – Procurement (2024M-103)
… complied with New York State General Municipal Law (GML) and District policy when procuring goods and services. Key Findings District officials did not always comply with GML Section 103 and Section 104-b or the District’s procurement policy and … complied with New York State General Municipal Law GML and District policy when procuring goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Public Safety Overtime
… overtime, Regulation 315.5 of the New York Codes, Rules and Regulations (NYCRR) has been established to help employers determine what overtime is reportable and pensionable. As of July 1, 2019, public safety overtime that is paid by a public entity, and meets other requirements, is pensionable and needs to be …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeOpinion 2000-14
… Benefits (payments into annuity program) PUBLIC OFFICERS AND EMPLOYEES -- Compensation (payments into annuity program) … annuity program) CIVIL SERVICE LAW §201(4); RETIREMENT AND SOCIAL SECURITY LAW §§113, 470; EDUCATION LAW §3109: A … other than retirement and because it would be paid "in one lump sum geared to the length of tenure . . . …
https://www.osc.ny.gov/legal-opinions/opinion-2000-14Greenville Central School District – Information Technology (2021M-156)
… District officials did not establish adequate policies and procedures for network user accounts to prevent … not: Develop a comprehensive acceptable use policy (AUP) and monitor employee computer use. Disable 64 unneeded network user accounts, which included generic and former student and employee accounts. Sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Local Sales Tax Collections Grew Over 12 Percent in the Second Quarter of 2022
Local government sales tax collections in New York State totaled over $5.5 billion in the second quarter of 2022, an increase of 12.2 percent, or nearly $604 million, compared to the same quarter last year. April and May collections grew by 15.7 percent and 16.7 percent, respectively, while June inc
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-grew-over-12-percent-in-second-quarter-of-2022.pdfFiscal Stress Monitoring System - School Districts: Fiscal Year 2020-21 Results
This snapshot highlights the FSMS results for school districts that reported for school fiscal year (SY) 2020-21, which ended on June 30, 2021. Fewer school districts were scored in fiscal stress in this year, but the COViD-19 pandemic and the local, State and federal responses to it had a negative
https://www.osc.ny.gov/files/local-government/publications/pdf/fsms-school-districts-fiscal-year-2020-21-results.pdfOpinion 88-11
… that bear on the issues discussed in the opinion. PARKS AND RECREATION -- Park Land (conveyance of lands subject to … without special legislation. However, a special act and extinguishment of the private right are necessary for … of trustees, the method of sale adopted should be the one which, in the judgment of the appropriate village …
https://www.osc.ny.gov/legal-opinions/opinion-88-11Comptroller DiNapoli & A.G. Schneiderman Announce Sentence of Brooklyn Man for Stealing Over $22K in Deceased Mother's Pension Benefit
… announced today the sentencing of Jimmie Buie, a Brooklyn resident, for stealing over $22,000 in pension … Schneiderman announced the sentencing of Jimmie Buie a Brooklyn resident for stealing over $22000 in pension …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-ag-schneiderman-announce-sentence-brooklyn-man-stealing-over-22k-deceasedState Comptroller DiNapoli Statement on Enacted State Budget
… It is welcome news that the Governor and the Legislature have completed work on the 2017-18 state … provides new funding for education, affordable housing and clean water projects, as well as important criminal justice reforms and other programs to help New Yorkers. Still, the budget was …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-statement-enacted-state-budgetState Agencies Bulletin No. 2060
… bulletin is to reconcile employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social … (SSA) system through the continued partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC). Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2060-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 2378
… bulletin is to reconcile employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social … (SSA) system through the continued partnership and collaborative efforts of agency Personnel/Payroll Officers and the Office of the State Comptroller (OSC). Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2378-verification-employees-social-security-number-ssn-and-name-be-reportedState Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… spending and policy changes on issues of importance to New Yorkers, including housing, health care, mental health … education. While year-over-year spending growth appears to be significant, reserves are to be maintained at 15% of spending, consistent with … spending and policy changes on issues of importance to New Yorkers including housing health care mental health …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetIX.12 Cash Management Improvement Act (CMIA) – IX. Federal Grants
… enacted the Cash Management Improvement Act of 1990 (CMIA) to ensure efficiency, effectiveness, and equity in the … at http://www.fms.treas.gov/cmia/regulations.html . Guide to Financial Operations REV. 03/19/2012 … enacted the Cash Management Improvement Act of 1990 CMIA to ensure efficiency effectiveness and equity in the exchange …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12-cash-management-improvement-act-cmiaIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… the State Finance Law, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the State. The Short Term Investment Pool … for separate accounting for individual fund receipts and disbursements AND the pooling of cash assets of the funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… the State Finance Law, the State Comptroller shall invest and keep invested all moneys belonging to any and all funds of the State. The Short Term Investment Pool … for separate accounting for individual fund receipts and disbursements AND the pooling of cash assets of the funds …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipSecurity Over Critical Systems
… whether the Natural Heritage Trust's access controls and vulnerability management over critical systems are … risks associated with unauthorized access to systems and data. About the Program The Natural Heritage Trust (NHT) … State, established in 1968. NHT’s mission is to receive and administer gifts, grants, devises, and bequests of real …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsOversight of the Farm-to-School Program
… Objective To determine if the Department of Agriculture and Markets is adequately overseeing the Farm-to-School … Program to ensure funds are used as intended and program goals are achieved. The audit covers the period … the Program The mission of the Department of Agriculture and Markets (Department) is to promote the State’s …
https://www.osc.ny.gov/state-agencies/audits/2021/04/19/oversight-farm-school-programState Agencies Bulletin No. 2372
… of changes in maintenance rates for employee housing and meals and explain agency responsibility for maintaining correct … Employees: Employees with deductions for employee housing and/or meals using Deduction Code 401 (Taxable Maintenance) … of changes in maintenance rates for employee housing and meals and explain agency responsibility for maintaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2372-change-maintenance-rates-employee-housing-and-mealsAccounts Payable Advisory No. 52
… provide guidance to ensure that agencies receive the goods and services they ordered in the proper condition and in accordance with the terms and conditions of the purchase agreement. The agency must … provide guidance to ensure that agencies receive the goods and services they ordered in the proper condition and in …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9Town of Oxford – Financial Condition (2024M-135)
… the Town of Oxford (Town) Board (Board) receive complete and accurate financial reports and effectively manage and plan the Town’s financial condition? Audit Period January … The Board did not receive complete and accurate financial records and reports or request …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135