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Overtime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds
… Act (Recovery Act) for two of its projects: Atlantic Avenue Viaduct Phase II and Babylon Car Wash. These projects …
https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-fundsDiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… allegedly stealing nearly $13,000 of her deceased mother’s pension benefits. “Christmas Fish allegedly hid her mother’s death to divert her pension payments to pay for ride share services, food … brought to justice. My office will continue to protect the pension system from fraud.” “I commend the dedicated work put …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsCity of Lockport – Budget Review (B22-1-8)
… an independent evaluation of the City’s proposed budget for 2023. Background Chapter 332 of the Laws of 2014, as … year during which the debt incurred to finance the deficit is outstanding, the proposed budget for the next succeeding … will total $ 8.6 million as of December 31, 2022, which is 31.4 percent of 2023 general fund appropriations included …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… [read complete report – pdf] Audit Objective Did the Town of Kingsbury (Town) Board (Board) and officials develop and … aside. The Board is responsible for the overall management of the Town’s fund balance, including maintaining a reasonable level of fund balance and reserves as well as developing a written …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following … New York State Comptroller Thomas P DiNapoli announced today the following …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … of district boundaries, assessments were not levied on all properties in the district. As a result, assessments …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … manager prepared and submitted state aid forms to the New York State Department of Education for the 18 buses, and … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1435
… nonresident alien employees. To ensure this requirement is met prior to Form W-2 production, OSC and agency … Code §6721 imposes a penalty of $250 per infraction for every information return that is filed with a missing/incorrect taxpayer identification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1435-verification-employees-social-security-number-ssn-and-name-be-reportedCUNY Bulletin No. CU-387
… Employees CUNY employees in the titles of CUNY Theater Technician, Theater Technician Specialist and Lead Theater … in Pay Period 16C (Institution), paychecks dated 11/5/09 Rate increases are effective 10/14/08 and 10/14/09 Background … followed by the 10/14/09 Pay Change. To increase the hourly rate(s), the agency must submit the following requests …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-387-salary-increases-cuny-employees-international-allianceState Comptroller DiNapoli Releases School District Audits
… unauthorized use or access. Officials did not develop a comprehensive acceptable use policy, monitor employee … and services. As a result, they may not have procured them in a manner that is in the best interests of taxpayers. Officials did not seek …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… announced the following local government and school audits were issued. Village of Earlville – Collections (Madison … transaction. Of the 296 collections totaling $302,050 that were reviewed, nine collections totaling $77,705 did not have … auditors could not determine whether the collections were deposited in a timely manner. Of the remaining 287 …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Hornellsville – Financial Management (2025M-102)
… corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … Law. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit … the draft audit report. We encourage the Board to make the CAP available for public review in the Town Clerk’s office. 1 …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Comptroller DiNapoli Releases Municipal Audits
… received to a board member for deposit. However, there was no audit trail beginning with the initial point of cash … Reports on the condition of court and trust funds was correct, however they did not include detailed … because the records were in such poor condition, the board was precluded from fully understanding the district’s …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 91-6
… or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- Contracts Requiring … (GSA) contracts. General Municipal Law, §103 provides, in pertinent part, as follows: Except as otherwise expressly … the required security after advertisement for sealed bids in the manner provided by this section ... General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-91-6CUNY Bulletin No. CU-693
… agency procedure for reporting retroactive rate increases and adjustments for miscellaneous earnings. Affected … increases are pursuant to a Consent Determination entered and filed on August 6, 2020 between the Comptroller of the … adjustment in the General Comments page or on a separate worksheet. If the agency uses a worksheet, the worksheet …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-693-cuny-retroactive-rate-increases-maintenance-workersNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s office is committed to keeping New Yorkers regularly updated on the state’s economy and finances. Subscribe to get the latest update. … and second only to California in the total number (see map below). During that same period, unemployment in the …
https://www.osc.ny.gov/reports/covid-19-october-14-2020State Contract and Payment Actions in May
… In May, the Office of the State Comptroller approved 791 contracts for state … 20.2 million payments worth nearly $25.9 billion. The Office rejected 93 contracts and related transactions … and payments is available at www.openbooknewyork.com . The Governor’s Executive Order 202 suspended the Office of …
https://www.osc.ny.gov/press/releases/2020/06/state-contract-and-payment-actions-mayDiNapoli Statement on Retirement of Rep. Carolyn McCarthy
… Island will lose a strong advocate with the retirement of Rep. Carolyn McCarthy next year. After a gunman took her … health, and thank her deeply for more than two decades of dedicated service to Long Island, to New York state and to … Island will lose a strong advocate with the retirement of Rep Carolyn McCarthy next year …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-statement-retirement-rep-carolyn-mccarthyAccounts Payable Advisory No. 41
… to use the procurement card as a payment method. The use of POs allows the State to collect, track and report useful … Units should ensure that POs contain an adequate amount of detail to demonstrate the specific goods or services being …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/41-requisitions-and-purchase-orders-centralized-contract-purchasesMoravia Central School District - Fuel Inventory (2019M-183)
… District officials adequately safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area … and our reconciliations resulted in unaccounted-for fuel totaling $8,034. Officials did not perform … periodic reconciliations to ensure fuel use is appropriate for District purposes. Perform stick-measured readings to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183