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Franklin Square Union Free School District – Website Transparency (2025M-93)
… financial and administrative information to the public in a transparent manner by making information easily … related corrective action plans (CAP) addressing findings in the management letters for fiscal years ending June 30, … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93State Comptroller DiNapoli Releases Municipal Audits
… all nine users had access to all of the financial modules in the system and a user could make unauthorized changes to … condition or safeguard district assets, resulting in a 36-month operational deficit totaling $676,389. As a … a 34-month period, the senior mechanic was paid $40,971 in overtime. The board also provided the senior mechanic with …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… fuel expenditures by at least $10,929, including $8,669 in unnecessary fees, if fuel was purchased through the Office … fuel card vendor began to assess a high-credit risk fee in March 2019. East Greenbush Central School District – Leave … risk of unauthorized use or access that could result in important data loss and a serious interruption in …
https://www.osc.ny.gov/press/releases/2022/01/state-comptroller-dinapoli-releases-school-district-auditsNYS Comptroller DiNapoli: ExxonMobil Agrees to Assess Impacts of Climate Change
… Exxon voting shareholders at the company's annual meeting in May. As a result of the company's decision, the Fund will … to climate change as we urge the company, and others in the energy sector, to find ways that they can adapt to the … agreed upon 2-degree target will affect its position in the marketplace. Investors have a right to know how the …
https://www.osc.ny.gov/press/releases/2017/12/nys-comptroller-dinapoli-exxonmobil-agrees-assess-impacts-climate-changeState Comptroller DiNapoli Releases Municipal Audits
… , Walton Fire Department and the City of Watervliet . "In today's fiscal climate, budget transparency and … of unpaid parking tickets more than doubled, from 1,637 in 2012 to 3,256 in 2016. Walton Fire Department – Financial Operations …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Announces Municipal Audits
… policy, investment policy and code of ethics were in place. The treasurer’s financial records and reports … payroll and time records. While the town has a good system in place, it could be further improved by filing approved … of printing them out only to have paper copies on file in order to save the time and expense of printing. Town of …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the general and highway funds had a total of $8.3 million in unrestricted fund balance. When compared to the general and highway fund appropriations in the town’s 2025 budget, the amount of unrestricted fund … reserve funds. This was 45% more than the $2.2 million in transfers planned, with no indication of the board’s plan …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1896
… the chart of accounts strings mapped to the Position Pools in PayServ. Affected Employees All employee records will be … SUNY (except agency Code 28990) and CUNY. Background In order to correctly calculate the charges for the split … year-end payroll allocation percentages are outlined in the Guide to Financial Operations, Section XV.6.A . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1896-new-york-state-payroll-system-payserv-fiscal-year-end-rollover-positionRetirement System Membership – State Police Plan
… in the New York State Police and Fire Retirement System (PFRS) is mandatory. Employers are responsible for …
https://www.osc.ny.gov/retirement/publications/1518/retirement-system-membershipRetirement System Membership – Regional State Park Police Plan
… paid firefighters working for employers that participate in the New York State and Local Police and Fire Retirement … of Parks, Recreation and Historical Preservation, coverage in this special plan is automatic. …
https://www.osc.ny.gov/retirement/publications/1867/retirement-system-membershipXI.11.E Retainage – XI. Procurement and Contract Management
… . Since one of the prerequisites for closing a contract in the Statewide Financial System (SFS) is that there is no … that retainages are processed appropriately and timely in SFS. Guide to Financial Operations REV. 03/19/2012 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11e-retainageCUNY Bulletin No. CU-514
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit TS in title of Maintenance Worker Effective Date(s) Paychecks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-514-international-brotherhood-teamsters-local-237-dues-andState Agencies Bulletin No. 1753
… provides for a change to the Overtime Calculation (See Payroll Bulletin 1741) and therefore a change to the … NYSCOPBA Retroactive Salary Increases. OSC Actions After payroll processing for Pay Period 6L (Administration) and 7L … is undeliverable, the agency must complete a Request for Payroll Check Stop Payment ( Form AC 3340 ), and email it to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1753-changes-calculation-and-retroactive-payment-pre-shift-briefingSUNY Bulletin No. SU-387
… Unit = 28 Salary Grade = 980 Comp Rate Code = BIW, FEE Payroll Status = Active or Leave with Pay Eligible employees … General Deductions: All deductions for employees whose Payroll Status is Terminated, Retired, or Deceased will be … Yonkers residents and 0.50% for Yonkers non-residents). Payroll Register and Employee’s Paycheck/Advice: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-387-suny-recruitment-and-retention-payments-gsnu-employeesCUNY Bulletin No. CU-513
… miscellaneous earnings. Affected Employees CUNY employees in the titles of Plumber, Supervisor Plumber, Plumber’s … $53.51 $54.06 $54.14 Additional information is provided in the July 20, 2015 memorandum from Carmelo Batista, Jr., … Relations. Processing Date(s) Increases may be submitted in Pay Period 11C (Institution), paychecks dated 09/03/2015 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-513-cuny-retroactive-salary-rate-increases-plumbers-supervisorWest Sand Lake Fire District #1 - Internal Controls Over Financial Operations (2013M-398)
… Purpose of Audit The purpose of our audit was to assess financial controls over financial activity for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/west-sand-lake-fire-district-1-internal-controls-over-financial-operationsCity of White Plains – Claims Auditing (2016M-367)
… 9, 2016. Background The City of White Plains is located in Westchester County and has approximately 58,000 residents. … million. Key Finding The Commissioner did not audit claims in accordance with charter requirements. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Geneva City School District - Reserves (2018M-51)
… The Board did not include provisions to fund reserves in its annual budgets. Seven reserves with balances totaling … if the amounts reserved are necessary, reasonable and in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51Pine 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-selectOpinion 2004-8
… bear on the issues discussed in the opinion. INSURANCE -- Health Insurance (reserve fund for) LOCAL LAWS -- Municipal … Municipal corporations are authorized to provide a medical, surgical and hospital insurance plan for their … nor any other statute, authorizes the establishment by an individual municipal corporation of a reserve fund for direct …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8