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City of Lockport – Budget Review (B22-1-8)
… for the next succeeding fiscal year. Key Findings Based on the results of our review, except for matters described … funds, respectively. The City’s proposed budget includes a tax levy of $13,374,596. Key Recommendations Carefully …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8DiNapoli: Halfmoon Resident Allegedly Stole Deceased Mother's Pension Payments
… benefits. “Christmas Fish allegedly hid her mother’s death to divert her pension payments to pay for ride share services, food deliveries and housing … payments, among other things,” DiNapoli said. “Thanks to the work of my Division of Investigations, the Saratoga …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-halfmoon-resident-allegedly-stole-deceased-mothers-pension-paymentsAlbany Community Charter School – Financial Operations (2013M-185)
… Purpose of Audit The purpose of our audit was to evaluate the process for selecting and negotiating the … contract with the Foundation for the period July 1, 2011, to February 28, 2013. Background The School is located in the … that the Board had fulfilled its fiduciary responsibility to the School by ensuring that it fully evaluated the choice …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185State Agencies Bulletin No. 1435
… Report) Effective Date(s) Immediately Background Pursuant to Internal Revenue Service Publication 15 (Circular E), employers are required to enter a correct name and social security number on their employees’ Form W-2. This requirement also applies to resident and nonresident alien employees. To ensure this …
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
… Purpose To provide agencies with information for the manual processing of the salary increases. Affected … of Agreement between CUNY and IATSE Local One provides for the following increases: General Salary Increases … Increases To ensure all Job Action requests are submitted for each employee, the agency must submit requests in …
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 Audits
… P. DiNapoli today announced his office completed audits of Aloma D. Johnson Charter School , Center Moriches Union … and the Westmoreland Central School District . "In an era of limited resources and increased accountability, it's … recorded in the employee leave records and found that 12 of these employees' leave carryover amounts were overstated …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of Hornellsville – Financial Management (2025M-102)
… balance, which represents the difference between revenues and expenditures accumulated over time. Maintaining a … appropriation to reduce taxes, fund one-time expenditures and other uses. The Board is responsible for the general management and control of the Town’s financial affairs, which includes …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102State Comptroller DiNapoli Releases School District Audits
… procured them in a manner that is in the best interests of taxpayers. Officials did not seek competition for insurance coverage totaling $232,624, or for four of six professional service providers paid $301,023 during … the same insurance provider for about 20 years and each of the four remaining vendors for at least 10 years without …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Broome , Candor Fire District , County of Clinton Industrial Development … Bay Fire District , Long Lake Fire District No. 1 , Town of Milford , New Woodstock Fire District , Town of … Town of Broome Candor Fire District FD Co of Clinton Ind Dev …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 91-6
… (competitive bidding procedures) GENERAL MUNICIPAL LAW, §103: A local government may not, by local law, authorize the purchase of commodities from vendors … Administration contracts. You ask whether a town, by local law, may authorize the purchase of commodities from vendors …
https://www.osc.ny.gov/legal-opinions/opinion-91-6CUNY Bulletin No. CU-693
… Employees CUNY employees in the title of Maintenance Worker are affected. Background The rate increases are … increases for employees in the title of Maintenance Worker. This determination covers the period December 17, … increases are CUNY employees in the title of Maintenance Worker. OSC Actions OSC will review the manually entered Job …
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
… surpasses almost every other in both number and percentage of job losses. From February through August 2020, the Empire State ranks second to Hawaii in percentage of employment decline and second only to California in the … gains, over 686,000 jobs, represented only 35 percent of the record-breaking loss of 1.9 million in March and …
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 … . The Governor’s Executive Order 202 suspended the Office of the State Comptroller’s review and approval of contracts related to the COVID-19 crisis until July 6, … In May the Office of the State Comptroller approved 791 contracts for state …
https://www.osc.ny.gov/press/releases/2020/06/state-contract-and-payment-actions-mayState Comptroller DiNapoli Releases Audits
… (i.e., regional food banks, food pantries, soup kitchens) for distribution to people experiencing food insecurity. A … and one was partially implemented. Office of Temporary and Disability Assistance – Oversight of Homeless Shelters … annual economic impact and support approximately 160,000 jobs in the state; however, strains and operational …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-auditsOpinion 89-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … for purchases made through the New York State Office of General Services does not apply to a purchase from the …
https://www.osc.ny.gov/legal-opinions/opinion-89-3CUNY Bulletin No. CU-726
… of the January 2022 Increments and provide instructions for payments not processed automatically. Affected Employees … Law, yearly increments are to be paid in January and July for all eligible Professional Staff Congress (PSC) … to Processing The following Control-D report is available for agency use on 12/16/2021. This grants agencies time to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-726-january-2022-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-695
… agencies of OSC’s automatic processing of the January 2021 Increments and provide instructions for payments not … beginning Institution Pay Period 21C, paychecks dated 01/14/2021. Control-D Report Available Prior to Processing … the appropriate salary and Increment Code 9999 effective 01/01/2021. Distinguished Professor Titles OSC will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-695-january-2021-city-university-new-york-cuny-incrementsAverill Park Central School District - Payroll (2018M-255)
… accurately. The Superintendent was not always certifying payrolls prior to the Treasurer distributing paychecks and … certification process. Key Recommendations Certify the payrolls prior to the Treasurer distributing paychecks and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/15/averill-park-central-school-district-payroll-2018m-255DiNapoli 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-mccarthy