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State Comptroller DiNapoli Releases Municipal & School Audits
… Cooperative Educational Services (BOCES) – Building Access Badge Accounts BOCES officials did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that … longer needed out of the 87 active non-employee individual badge accounts. They also created 25 duplicate accounts in …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Finger Lakes Region Leads the Way Statewide in Agricultural Sales, Topping $2 Billion
… acres located in agricultural districts classified as solar electric generation facilities. While agriculture …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-finger-lakeseBay Publicly Commits to Gender and Racial Diversity in Search for Board Members
… they have withdrawn the shareholder proposal they filed at eBay Inc. after the company agreed to revise its Governance … members. When DiNapoli and Trillium filed their proposal, eBay had just one woman on its board, lagged its peers when … its board. Within months of receiving the proposal, eBay increased the number of women on its board and revised …
https://www.osc.ny.gov/press/releases/2015/03/ebay-publicly-commits-gender-and-racial-diversity-search-board-membersOversight of the Early Intervention Program (Follow-Up)
… (Report 2021-S-25 ). About the Program When a child has a developmental delay or disability, their early years provide … to intervene. Research shows that the earlier a developmental delay or disability is identified, and the … services are potentially at greater risk of significant developmental and learning delays. The mission of the Early …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followReal Property Dispositions
… appropriate payment amounts from the sales of real property. Background The Port Authority of New York and New … the Bronx, the Teleport in Staten Island, the Queens West Development, and the Word Trade Center. According to the Port … 25-3.02 (AI), which governs the disposition of real property. Key Findings Our examination revealed that the AI …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsImproper Payments for Recipients No Longer Enrolled in Managed Long Term Care Partial Capitation Plans (Follow-Up)
… made in our initial audit report, Improper Payments for Recipients No Longer Enrolled in Managed Long Term Care … in a Managed Long Term Care (MLTC) plan is mandatory for Medicaid recipients who have both Medicaid and Medicare, … and who need community-based long term care services for more than 120 days. The Partial Capitation Plan (Plan), …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-payments-recipients-no-longer-enrolled-managed-long-term-care-partial-capitationCenter Moriches Fire District – Fiscal Transparency (2025M-113)
… Treasurer filed the required Annual Financial Report (AFR) with the Office of the State Comptroller (OSC)? Audit Period … the board of fire commissioners of a fire district with revenues of at least $400,000, to annually obtain an … Law (GML) Section 30 requires a treasurer to prepare, file with OSC and make available to the public an annual report of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/center-moriches-fire-district-fiscal-transparency-2025m-113Lehman College – Controls Over Bank Accounts
… whether the City University of New York’s (CUNY) Central Office (Central) and Lehman College (Lehman) officials … Determine whether the City University of New Yorks Central Office and Lehman College officials adequately assured that …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsState Agencies Bulletin No. 2390
… Purpose: The purpose of this bulletin is to provide agency instructions for … Affected Employees: All employees in the Division of Military and Naval Affairs – BU47 who meet the eligibility criteria are affected. Background: Article 39 of the 2021-2026 DMNA Agreement between the State of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2390-2025-uniform-maintenance-allowance-employees-division-military-andState Agencies Bulletin No. 2350
… Interface (NPAY502) using Earnings Code UA0 in Pay Period 11. Earnings Begin Date: 04/01/2025 or the date the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2350-2025-work-related-clothing-allowance-asu-employees-title-racingCUNY Bulletin No. CU-814
… Purpose: The purpose of this bulletin is to provide agency instructions for … 3.125% general salary increases for International Alliance of Theatrical Stage Employees (IATSE) and Service Employees … Employees (SEIU). Affected Employees: Employees in one of the bargaining units below meet the eligibility criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-814-cuny-2025-3125-general-salary-increases-internationalCUNY Bulletin No. CU-261
… Purpose To explain the automatic processing of increments and provide … Congress employees in certain titles Background Pursuant to the agreement between the City University of New York and … Codes when submitting pay changes, position changes and transfers. Questions Questions about eligibility for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-261-cuny-increment-payments-effective-july-1-2006Opinion 93-27
… LOCAL LAWS -- Taxes and Assessments (superseding sales tax provisions) SALES TAX -- Use (for reduction of townwide … within the town all elect to receive their shares of county sales tax in cash, the town may not use its share to … as to whether the Town of Cheektowaga may use its share of county sales tax revenues to reduce the townwide general fund …
https://www.osc.ny.gov/legal-opinions/opinion-93-27CUNY Bulletin No. CU-851
… is to provide agency instructions for processing the City University of New York (CUNY) 2024 Uniform Allowance Payment … of Agreement for Successor Agreements, between the City University of New York and various unions including the New … dated September 30th, 2025 from Carmelo Batista Jr., University Executive Director of Classified Staff Labor …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-851-cuny-2025-uniform-allowance-payment-nursing-titlesOversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… Purpose The objective of this audit was to assess the Division of Housing and Community Renewal’s oversight and monitoring of certain New York City Housing Authority projects funded … The objective of this audit was to assess the Division of Housing and Community Renewals oversight and monitoring of …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingAwarding and Oversight of Statewide Interoperable Communications Grants
… Purpose To determine if the Division of Homeland Security and Emergency Services awarded contracts to entities that met eligibility requirements and if the Division provided adequate oversight of the … Grant awards to ensure grant funds were allocated and spent for intended purposes. This audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsSUNY Bulletin No. SU-388
… Employees: Employees in the State University Graduate Student Negotiating Unit (GSNU) – BU28 who meet the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-388-suny-downstate-location-stipend-gsnu-employees-representedState Agencies Bulletin No. 563
… Purpose To inform agencies of thirty new SUNY Foundation Deduction Codes and of the ability of employees in certain bargaining units to contribute to the … To inform agencies of thirty new SUNY Foundation Deduction Codes and of the ability of employees in certain bargaining units to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/563-suny-foundation-deduction-codesShoreham-Wading River Central School District – Capital Assets (2025M-23)
… School District (District) officials properly record and account for capital assets? Audit Period July 1, 2022 through … Summary District officials did not properly record and account for all of the District’s capital assets. As a … District officials did not properly record and account for all of the Districts capital assets As a result …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… and revenue and expenditure activity that was not properly closed to fund balance at the end of the 2020 through 2023 …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47