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Haverstraw-Stony Point Central School District – Financial Management (2025M-20)
… $118 million. As a result of these practices, the Board was not as transparent with taxpayers as they could have been … were also not approved by the Board before the transfer was made. However, to help promote transparency, anticipated … in four of the five years to make it appear the District was not retaining more funds than statutorily permitted. The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025mGeneseo Central School District - Online Banking (2019M-172)
Determine whether District officials ensured online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Opinion 97-15
… a special district for the operation and maintenance of street lighting. You ask whether a county may establish a … be assessed for the cost of operating and maintaining street lights. Article 5-A of the County Law (§250 et seq … for which districts may be established within counties. Street lighting is not one of the listed purposes ( cf . Town …
https://www.osc.ny.gov/legal-opinions/opinion-97-15Comptroller DiNapoli Releases State Audits
… are needed. Metropolitan Transportation Authority: Staten Island Railway – On-Time Performance (2015-S-56) The Staten Island Railway’s (SIR) on-time performance percentage …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Opinion 91-12
… have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE … You ask whether moneys raised by a volunteer fire company that is part of a village fire department is property of the … emphasis added). Further, section 204-a provides that the fund raising activity is conducted under the …
https://www.osc.ny.gov/legal-opinions/opinion-91-12State Agencies Bulletin No. 1977
… Tier 6 employees’ Savings Plans page due to the two-year look back. Affected Employees Tier 6 VDC employees are … changing the Benefit Plan based on review of the “two-year look back” salary. Public query, 92_2_YR_LOOKBACK_VDC_P2, … from each row must be combined, determining the “two-year look back” salary. Note: When the query prompts for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1977-two-year-look-back-tier-6-voluntary-defined-contribution-program-vdcState Comptroller DiNapoli Releases Municipal Audits
… at the end of 2019, and officials had to rely on loans for cash flow. Errors in the 2020 accounting records also make it difficult for officials to accurately assess the city’s current … actually available, after retaining a reasonable amount for the next year. The board also appropriated more fund …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… and unaccounted for cash receipts. In addition, the clerk was paid for 482 hours of leave valued at $8,235 that she had not earned and was not entitled to. The board's failure to establish … that over 50 percent of the police department's overtime was due to staff shortages. Based on the overtime hours that …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-audits-0Reporting Through Retirement Online – Legacy Reporting
… applies for retirement. Visit our Enhanced Reporting – Gold Certification page for more information. Rev. 2/20 …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/reporting-through-retirement-onlineAuburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… project owners submitted the required annual reporting form and supporting documentation (NY-45 forms) needed to … in 2023. Without the appropriate required reporting form and supporting documentation from the project owners, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalTown of Cohocton – Procurement (2025M-13)
… best interest of the taxpayers. One of the best methods for helping ensure that goods and services are acquired in a … compete. Whether using formal competitive bids, requests for proposals (RFPs) or written and verbal quotes, a … good business practices and stated it was an inconvenience for them to adhere to the Town’s procurement policy. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… report - pdf] Audit Objective Did Capital Region Board of Cooperative Educational Services (BOCES) officials … action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State … and provided to our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22State Agencies Bulletin No. 1964
… The purpose of this bulletin is to notify agencies of a new process for requesting a stop payment for a … through PayServ; Form AC 3340 will no longer be accepted. Once approved, OSC’s Bureau of State Payroll Services will … replacement payroll checks will be processed once per week through SFS. These checks will be mailed to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1964-new-process-request-stop-payment-replacement-reversal-or-exchange-newState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … actually created or retained 10,209 jobs, a shortfall of 26 percent. In addition, the Orange County IDA's board acted …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… audit period were over $118 million. Of the $94.4 million in year-end transfers, $57.6 million went to the district’s reserves. In some circumstances, the year-end transfers totaling $19.1 … the board with complete and accurate information in a timely manner to enable them to monitor the district’s …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1904
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … 2021 PEF Performance Advances and provide instructions for payments not processed automatically. Affected Employees … review after the automatic payments have been processed. All reports will be sorted by Department ID, then by employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1904-april-2021-public-employees-federation-pef-performance-advancesState Agencies Bulletin No. 1903
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … 2021 CSEA Performance Advances and provide instructions for payments not processed automatically. Affected Employees … review after the automatic payments have been processed. All reports will be sorted by Department ID, then by employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1903-april-2021-civil-service-employees-association-csea-performanceState Agencies Bulletin No. 2007
… which implemented the 2016-2021 Agreements between the State of New York and the CSEA, provides for payment of the … and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be … No. 1786 Non-negotiated and/or Undeliverable New York State Payroll Checks. Checks issued to eligible employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-113
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2021 DC 37 Rent Regulation Services Unit (RRSU) … Division of Housing and Community Renewal Bulletin No DH113 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-113-april-2021-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 1897
… which implemented the 2016-2021 Agreements between the State of New York and the CSEA, provides for payment of the … and is subject to employment and income taxes. Federal, State, and New York City income tax withholding will be … No. 1786 Non-negotiated and/or Undeliverable New York State Payroll Checks . Checks issued to eligible employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1897-april-2021-civil-service-employees-association-csea-longevity-lump-sum