Search
Lehman College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) and Lehman College … (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsState Comptroller DiNapoli Releases School Audits
… audits have been issued. Albany Leadership Charter School for Girls – Cash Collections (Albany County) The board and … did not ensure collections were properly accounted for and deposited on time. Also, the school’s cash receipts … collections remitted to the business office) were late. Sag Harbor Union Free School District – Claims Auditing …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-school-auditsPension Payment Option Election – Divorce and Your Benefits
… cost can be allocated in the following ways: The member bears the cost of the option; The ex-spouse bears the cost of the option; The cost of the option is …
https://www.osc.ny.gov/retirement/members/divorce/pension-payment-option-electionDiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… Thomas P. DiNapoli. As much as $8.2 billion would be cut from Aid to Localities spending, while large reductions in … than they receive in return. Now we need help from Washington that comes without strings to protect New Yorkers from seeing essential services decimated.” DiNapoli’s report …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookCUNY Bulletin No. CU-723
… 2021 Uniform Allowance Payment. Affected Employees City University of New York (CUNY) campus security and nursing … not included in the calculation of overtime compensation. Tax Information The December 2021 Uniform Allowance Payment … income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-723-cuny-december-2021-uniform-allowance-paymentState Agencies Bulletin No. 1957
… of employees is not a qualified program. Benefits paid by a nonqualified program are fully taxable. Most State of … Educational Assistance benefits paid to the employee by the agency through the NYS Statewide Financial System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021State Agencies Bulletin No. 1860
… Purpose The purpose of this bulletin is to provide agencies with instructions for … Employer’s Tax Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an … may be directed to the Tax and Compliance mailbox. … 1860 Educational Assistance Benefits …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsState Comptroller DiNapoli Releases Municipal Audits
… Corporation – Project Approval and Monitoring (Suffolk County) The board did not properly approve and monitor … approval and monitoring policies or procedures. Livingston County Court and Trust (2022-C&T-4) Upon receiving … review of court and trust funds, the treasurer and county clerk reconciled their records and found that the treasurer …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… completed audits of the Town of Deerpark , Town of East Hampton , Village of East Hampton , Halfmoon Hillcrest … excessive access rights to the village’s financial and real property tax software. Halfmoon Hillcrest Volunteer Fire …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… and falsifying business records in the first degree before Judge Karen Brandt Brown in Oswego County Court. He is … on charges of grand larceny in the fourth degree before Judge Karen Brandt Brown in Oswego County Court. He is due …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsDiNapoli: State Agency Overtime Costs Increased 10.2% in 2024, Up 1.8M Hours Over 2023
… agency overtime costs increased 10.2% in 2024 for a total of $1.3 billion, while the number of overtime hours increased … for about two-thirds of the state’s overtime in 2024. The Department of Corrections and Community Supervision (Corrections), the …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-state-agency-overtime-costs-increased-10.2-percent-in-2024-up-1.8m-hours-over-2023Opinion 2004-7
… This opinion represents the views of the Office of the State … rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … such delinquent amounts on the village or town tax roll. You ask whether a village may utilize the tax levy procedures …
https://www.osc.ny.gov/legal-opinions/opinion-2004-7DiNapoli and William Glasgall Op-Ed
… federal government compared with the amount given back — for the first time in recent memory. As state and local … shy of his ninetieth birthday , spent the last half of his life fighting for greater fiscal responsibility by states and … This enhanced transparency will help municipal leaders and the public better understand the city's fiscal …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edTown of Cambria – Capital Projects Financing (2017M-161)
… Purpose of Audit The purpose of our audit was to review capital project finances for the period January 1, … note (BAN). The Town issued a short-term BAN for $815,000 to fund a waterline project, 97 percent of which was not … of $15,077 on this unneeded debt. The Town did not need to issue a $200,000 BAN to finance project costs for a town …
https://www.osc.ny.gov/local-government/audits/town/2018/01/26/town-cambria-capital-projects-financing-2017m-161Credit for Previous or Military Service – Article 14 Benefits
… You may be able to obtain credit for your previous public employment or military … service is any period of time you received salary from a participating employer before that employer elected to …
https://www.osc.ny.gov/retirement/publications/1644/credit-previous-or-military-serviceState Comptroller DiNapoli Statement on MTA 2023 Budget
… adoption of its 2023 budget : “The 2023 budget adopted by the MTA today is balanced using $600 million in …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-statement-mta-2023-budgetRochester Academy Charter School – Purchasing (2013M-144)
… Purpose of Audit The purpose of our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The Rochester Academy Charter … policies and procedures would provide guidance on when and how to solicit competition, documentation requirements to …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Hastings-on-Hudson Union Free School District - Information Technology (2023M-104)
… and additional entry points that could have been used to inappropriately access the network and view personal, … sensitive information (PPSI), make unauthorized changes to records, deny legitimate access to electronic information, or gain access to or control over …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/hastings-hudson-union-free-school-district-information-technology-2023mTransportation – 2023 Financial Condition Report
… good to excellent, a 1.1 percentage increase since 2021. Bridge Conditions Have Improved Since 2018, But Are Worse … State was responsible for maintaining 8,535 bridges.* A bridge is considered in poor condition if it has … to one or more major components. The fact that a bridge is in poor condition does not imply that it is unsafe …
https://www.osc.ny.gov/reports/finance/2023-fcr/transportationTown of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine … fiscal year are reasonable. Background The Town of Stony Point, located in Rockland County, issued debt totaling … revenues of $1.5 million in the general fund from the sale of Town property. Revenue from the sale of property is …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15