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Public Safety Overtime
… on or after July 1, 2019 by: Active members of the Police and Fire Retirement System who are engaged in police or fire service; and Active members of the Employees’ … directly in criminal law enforcement activities that make up fifty percent of his or her job duties as certified by the …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeState Comptroller DiNapoli Releases Municipal Audits
… were issued. Binghamton Housing Authority – Oversight of Financial Operations (Broome County) The board and director did not provide adequate oversight of financial operations. The board did not adopt written … properly administered; all nine users had access to all of the financial modules in the system and a user could make …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsXII.10.D Monitoring Moving Services – XII. Expenditures
… agencies must follow when procuring and paying for moving services from the Office of General Services’ (OGS) centralized contracts. It is important that … agencies must follow when procuring and paying for moving services from the Office of General Services OGS centralized …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10d-monitoring-moving-servicesState Comptroller DiNapoli Releases Municipal & School Audits
… balances, allowing excessive unrestricted fund balances to accumulate. At the end of 2024, the general and highway … $8.3 million in unrestricted fund balance. When compared to the general and highway fund appropriations in the town’s … transfers planned, with no indication of the board’s plan to use the funds. The district’s tax levy increased by …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Franklin Square Union Free School District – Website Transparency (2025M-93)
… the Freedom of Information Law (FOIL) contained within New York State Public Officers Law Section 89. Audit Summary … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and … our office within 90 days, pursuant to Section 35 of the New York State General Municipal Law, Section 2116-a (3)(c) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93DiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… oversees the administration of essential health services to thousands of New York City school students at no cost to … Auditors noted that failure to control inventory not only allows important and hazardous medical supplies to … the students’ medication cabinet. Officials said they must have either thrown them out or returned them to parents and …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersState Comptroller DiNapoli Announces Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … (Wayne County) The assessor granted a total of 633 non-New York State School Tax Relief Program property tax … Find out how your government money is spent at Open Book New York. Track municipal spending, the state's 150,000 …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsCUNY Bulletin No. CU-513
… Purpose To explain the agency procedures for reporting rate increases … has added Earnings Code SD7 (Shift Differential Override) to Earns Programs T7, TN and TV, effective 07/01/2015. Agency Actions Reporting the Rate Increases To ensure all Job Action requests are submitted for each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-513-cuny-retroactive-salary-rate-increases-plumbers-supervisorState Agencies Bulletin No. 1753
… Units (Bargaining Units 01 and 21), provides for a change to the Overtime Calculation (See Payroll Bulletin 1741) and therefore a change to the calculation of Pre-Shift Briefing is necessary. … Period Type Effective Date of Pre-Shift Calculation Change Effective Date of Retroactive Pre-Shift Payments Check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1753-changes-calculation-and-retroactive-payment-pre-shift-briefingPine Plains Central School District - Internal Controls Over Select Financial Activities (2018M-52)
… transfers. Key Findings Officials did not identify $93,569 in federal withholding penalties that were incurred and paid … interim financial reports are reviewed to detect errors in preparation. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/29/pine-plains-central-school-district-internal-controls-over-selectGeneva City School District - Reserves (2018M-51)
Geneva City School District Reserves 2018M51
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51City of White Plains – Claims Auditing (2016M-367)
City of White Plains Claims Auditing 2016M367
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367West Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… through October 31, 2013. Background The West Sand Lake Fire District No. 1 is located in Rensselaer County. The Board of Fire Commissioners (Board) consists of five elected members. … West Sand Lake Fire District 1 Internal Controls Over Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsOversight of Campus Foundations
… corporations, to support fundraising efforts, real property management, or other activities and functions … SSA’s oversight of the campus foundations and in certain areas of the foundations’ operations. 10 of the 30 … not established required policies and procedures for key business functions, or their policies are inadequate or …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/oversight-campus-foundationsUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… office visits. The New York State Department of Civil Service contracts with United HealthCare (United) to process and pay medical claims from health care providers for services provided to Empire Plan members. … $8,665 as the reasonable and customary rate for the service. As a result, United paid $6,932 on the claim and the …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandAdministration of the Contract With the Center for Urban Community Services
… contract (#113 225 01) with the Center for Urban Community Services (CUCS) for the period July 1, 2010 through July 15, … Key Findings DOHMH did not effectively administer certain financial aspects of the contract. As a result, CUCS … as appropriate. Work with CUCS officials to develop a financial reporting methodology that uses actual program …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesOpinion 2004-8
… LOCAL LAWS -- Municipal Funds (reserve fund for health care benefits) GENERAL MUNICIPAL LAW §§6-n, 6-p; 92-a; … for direct cash reimbursements by the village for health care benefits of its officers and employees. This is in … to your inquiry concerning a village that provides health care benefits for its employees and their families through …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8Course Offerings
… City University of New York (CUNY) is effectively matching course offerings to student demand. Our audit covered the … there is no system-wide policy specifying when additional course sections should be added. Instead, departments at each … officials at the five senior colleges and were told that course schedules are established using enrollment data from …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsCUNY Bulletin No. CU-690
… Purpose The purpose of this bulletin is to inform agencies of the processing of the 2020 Prepaid … applied. Tax Information The Prepaid Legal Service benefit is supplemental taxable income, will be added to the … taxable gross wages, for tax withholding purposes, and is subject to employment and income taxes. Federal, State, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-690-prepaid-legal-service-benefit-cuny-employeesSUNY Bulletin No. SU-370
… processing instructions to agencies for entering the new SUNY Preceptor Incentive Program payment. Affected … funding and can cease at any time. Effective Dates: The new Preceptor Incentive Program payment is effective … Eligibility Criteria: To be eligible for the new Preceptor Incentive Program payment, employees must: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-370-new-preceptor-incentive-program-payment-state-university