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Port Jefferson Union Free School District – Information Technology (2014M-039)
… maintaining the vendor master file. Ensure that the server room remains locked at all times, restrict physical access to the server room to only authorized individuals and record the arrival … and times of employees and visitors to-and-from the server room. Establish a comprehensive inventory policy that defines …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… purpose of our audit was to examine internal controls over claims processing and purchasing for the period July 1, 2010, … City School District Internal Controls Over Purchasing and Claims Processing 2012M179 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andVillage of Endicott -- Budget Review (B17-4-7)
… for the 2017-18 fiscal year. Background The Village of Endicott is located in Broome County. Chapter 91 of the Laws of 2004 authorized the Village of Endicott (Village) to issue debt not to exceed $2 million to … Village of Endicott Budget Review B1747 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Town of Otto – Town Clerk and Tax Collector (2012M-214)
… Background The Town of Otto is a rural community located in Cattaraugus County, with a population of 800 residents. … including her own, which totaled $950 and is included in the $4,134. Furthermore, the Clerk discarded tax stubs … apparent duplicate payments for tax bills resulting in overpayments totaling approximately $2,600 that have not …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214DiNapoli Statement on the MTA's July Financial Plan
… ridership is now forecasted to be 61% this year and 79% in 2026, a far cry from the 77% and 87% that was expected in the … come.” Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-statement-mtas-july-financial-planVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… April 30, 2012. Background The Village of Huntington Bay is located in the Town of Huntington, in Suffolk County … Village of Huntington Bay Compensation of Officials and Credit Cards 2012M198 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198State Agencies Bulletin No. 1858
… prior to January 1, 2021 the checks will be reissued. Any checks that remain uncashed as of March 26, 2021 will be … April of 2021. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to OUF and submit a claim to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksOpinion 88-4
… Powers and Duties (providing refreshments to trainees at foster parent training session) MUNICIPAL FUNDS -- … (in recognition of municipal service - refreshments to foster parent trainees) SOCIAL SERVICES LAW, §371; STATE … that appropriate refreshments served to trainees at a foster parent training session are incidental to the foster …
https://www.osc.ny.gov/legal-opinions/opinion-88-4NYSLRS Announces Employer Contribution Rates for SFY 2026-27
… Thomas P. DiNapoli today announced employer contribution rates for the New York State and Local Retirement System … Fiscal Year (SFY) 2026-27. Employers’ average contribution rates will increase from 16.5% to 17.6% of payroll for the … markets along with benefit and salary changes will impact rates for SFY 2026-27,” DiNapoli said. “Our prudent …
https://www.osc.ny.gov/press/releases/2025/09/nyslrs-announces-employer-contribution-rates-sfy-2026-27City of Lockport – Budget Review (B23-1-7)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7State Contract and Payment Actions in September
… Department of Civil Service $3 million with OpAD Media Solutions LLC to provide media buying services for continuous … Services and Supports $15 million with OpAD Media Solutions LLC for public awareness campaigns. Office of … million to Knowledge Builders Inc., $1.4 million to Panha Solutions Inc., $1.3 million to I-Link Solutions Inc., $1.2 …
https://www.osc.ny.gov/press/releases/2024/10/state-contract-and-payment-actions-septemberOpinion 95-5
… pursuant to County Law, article 6 may be used to pay debt service on serial bonds to the extent that the proceeds of … access service within such municipality (County Law, §303[1]). Further, section 307 provides as follows: All surcharge … as those costs necessarily incidental thereto (1990 Opns St Comp No. 90-51, p 116). For the same reason, we believe …
https://www.osc.ny.gov/legal-opinions/opinion-95-5VII.2 Miscellaneous Receipts / Accounts Receivable Receipts Overview – VII. State Revenues and Appropriated Loan Receivables
… Agencies receive revenue payments for a variety of reasons. The recording of a … of moneys from agency sole custody bank accounts (sweeps) Revenue contracts or repayment agreements Federal Grant … To this end, an effort should be made to classify revenue in a timely manner if the nature of the revenue …
https://www.osc.ny.gov/state-agencies/chapter-vii/vii2-miscellaneous-receipts-accounts-receivable-receipts-overviewState Agencies Bulletin No. 2020
… Eligible (BU01) and Non-Arbitration Eligible (BU21) Salary Increase for Employees in the Security Services Unit … NYS Bargaining Unit: 01 21 Comp Rate Code: ANN ANN HRY Grade: 101-125, 600, 800 600 Equated to Grade 101-125 … Absence (L) – Only if the Reason Code is due to a Workers’ Compensation Leave (WCL, WDL, or WPS). Employees with a Comp …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2020-april-2022-2-salary-increases-arbitration-eligible-bu01-and-nonDiNapoli: State Could Face Tough Fiscal Decisions in Year Ahead
… Fiscal Year (SFY) 2017-18 Enacted Budget increases funding for education, clean water, affordable housing and other … decisions in Washington may force tough fiscal choices for the state and raise new questions for local governments and nonprofits that rely on state …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-could-face-tough-fiscal-decisions-year-aheadComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Clifton , City of Glen Cove , Smithtown Fire … Volunteer Fire Company , West Nyack Fire District and the Town of York . “In today’s fiscal climate, budget … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… participation rate for those with a disability age 16 and over rose by 4.6 percentage points between 2019 and 2024, while it dropped 0.5 percentage points for the … rate of people in New York without a disability (69.9%) and 3.5 percentage points below the national rate for people …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesOpinion 94-27
… ASSESSMENTS -- Assessments (imposition of assessment for road improvement against non-fronting owners) TOWN LAW, §§200, 202(2): The cost of a road improvement undertaken pursuant to Town Law, §200 may be … owners. You ask whether a town may assess the cost of a road improvement under Town Law, §200 against both abutting …
https://www.osc.ny.gov/legal-opinions/opinion-94-27DiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… of Jamaica, Queens, who moved to Maryland to live with her son, Bump. In 2019, a concerned neighbor reported to the SSA … in order to continue receiving her payments. When her son appeared instead, the SSA questioned him. He stated that …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsVI.4 Reappropriations Overview – VI. Budgets
… appropriation is from April 1st – March 31st of the fiscal year plus the carryover period. The life of SUNY and CUNY … state operations appropriations is from July 1st to June 30th of the fiscal year plus the carryover period. Two-year appropriations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overview