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Chenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… School District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report … Central School Districts District progress as of November 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fSUNY Bulletin No. SU-369
… January 2025 minimum wage increases for hourly employees and provide instructions for payments not processed … of the Budget establishes the pay rate for State seasonal and other non-statutory positions paid using an hourly rate. … the alignment of the minimum wage paid to hourly employees and student workers with the minimum wage levels approved as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-369-january-2025-increase-minimum-wage-employees-stateOther Bulletin No. 80
… the Division of the Budget bulletin. In addition, eligible full or part-time annual employees should receive at least …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-80-january-2025-increase-minimum-wage-state-universityPension Fund Makes Progress on Board Diversity
… including independence, integrity, diversity (inclusive of age, gender, race, ethnicity, sexual orientation and gender … reaching agreements. 2017 GoPro Inc. 2016 The Priceline Group Inc. 2015 eBay Inc. Garmin Ltd. Monster Beverage Corp. …
https://www.osc.ny.gov/press/releases/2017/03/pension-fund-makes-progress-board-diversityState Agencies Bulletin No. 2271
… the New York State Payroll System (PayServ) for tax year 2024. Affected Employees: Employees with employer-provided … for the period November 1, 2023, through October 31, 2024, as income on the employee’s 2024 Form W-2 using Earnings Code PEV ( P ersonal E mployer V …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2271-procedures-reporting-taxable-value-personal-use-employer-providedDiNapoli Report Examines Broadband Availability, Access and Affordability in NYC
… and with access using cellular data plans only (20.3%). Brooklyn had the second highest share of households without broadband internet (27.3%). The Bronx and Brooklyn faced the highest average price for monthly … in Queens and one of ten in Manhattan. In Staten Island’s North Shore, 28% of households have no broadband access, the …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-report-examines-broadband-availability-access-and-affordability-nycHousing Trust Fund Corporation – Oversight of the Rural Rental Assistance Program
… project owners are receiving Rural Rental Assistance Program (RRAP) payments only for eligible units and are … engaging in adequate outreach activities to make sure the program is reaching rural areas throughout the State. The … the period from April 2019 through June 2024. About the Program HTFC, a component of Homes and Community Renewal, …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/housing-trust-fund-corporation-oversight-rural-rental-assistance-programState Agencies Bulletin No. 2304
… eligible full or part-time annual employees should receive at least the annualized equivalent of the minimum hourly rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2304-january-2025-increase-minimum-wageDiNapoli: NYC Projects Budget Surplus For 2017, But Faces Risks With Federal Budget Cuts
… New York City projects a surplus of $3.7 billion in fiscal year (FY) 2017, but faces the risk of losing substantial federal funding in the years ahead with proposed budget cuts looming in Washington, according to a report released today by State … New York City projects a surplus of $37 billion in fiscal year FY 2017 but faces the risk of losing …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-nyc-projects-budget-surplus-2017-faces-risks-federal-budget-cutsPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… and implementing policies and procedures regarding bonus and gratuity payments. Periodically reviewing a sample …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsHenderson Fire District – Financial Activities (2025M-67)
… the audit period to review the District’s 2019 through 2024 Annual Financial Report (AFR) filings as of August 20, 2025. Understanding the Audit Area To help ensure … of December 31, 2023, the District had four bank accounts with combined cash balances totaling $826,257. The District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67Opinion 91-14
… or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL COOPERATION -- Procedures … referendum. You have informed us that the district in question was established pursuant to article 12-A of the … Law authorizes "municipal corporations and districts", in addition to any other general or special powers, to enter …
https://www.osc.ny.gov/legal-opinions/opinion-91-14Opinion 91-29
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt … fire insurance tax moneys except as otherwise provided in any special law. Therefore, where an exempt firemen's … fire insurance tax moneys, the moneys may be expended only in the manner prescribed by the special act (see 1989 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-91-29Opinion 91-21
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … to the estate" ( in re Hammersdorf's Will , 125 NYS2d 276, at 277, n.o.r.; see also, in re Fewer's Estate , 177 Misc …
https://www.osc.ny.gov/legal-opinions/opinion-91-21Vertus Charter School – Information Technology Asset Management (2025M-9)
… assets can make up a significant portion of a school’s IT asset inventory, both in value and number. While officials … responsible for overseeing the IT Department, including IT asset inventory management. The COO and IT Department staff are responsible …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9Port Washington Union Free School District – Payroll (2025M-38)
… 50 percent of the District’s total expenditures of $187.3 million for the same period. The District paid 239 … We conducted this audit pursuant to Article V, Section 1 of the State Constitution 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/2025/06/27/port-washington-union-free-school-district-payroll-2025m-38Churchville-Chili Central School District – Procurement (2025M-18)
… requirements and District policies? Audit Period July 1, 2022 – February 10, 2025 Understanding the Program Generally, school district … next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… 1, 2023 – February 20, 2025 Understanding the Program In accordance with New York State Insurance Law (Insurance … against loss or damage by fire on property located in the State. In general, the out-of-state insurer will collect and remit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsWarren County Local Development Corporation – Audit Follow-Up (2021M-102-F)
… loan program, including monitoring the use of the loans and enforcing repayment of the loans in accordance with agreements. Background The …
https://www.osc.ny.gov/local-government/audits/county/2025/03/28/warren-county-local-development-corporation-audit-follow-2021m-102-fThousands of State Computers and Other IT Devices Unaccounted for or Stored With Lax Security
… P. DiNapoli. “Information Technology Services needs to do a better job of keeping an accurate inventory of its … records from ITSM and stockrooms didn’t match, devices like laptops were missing, and security was lax around the … but ITS now destroys discarded equipment, even in new or like-new condition. Auditors found that employees at ITS’ …
https://www.osc.ny.gov/press/releases/2025/02/thousands-state-computers-and-other-it-devices-unaccounted-or-stored-lax-security