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DiNapoli Releases Analysis of SFY 2024-25 State Budget
… The estimated $237 billion Enacted Budget for State Fiscal Year … aid and Medicaid drove much of the growth. The budget is estimated to provide $36 billion in total school aid for … The estimated $237 billion Enacted Budget for State Fiscal Year …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetCUNY Bulletin No. CU-710
… an adjustment is needed to non-COVID-19 related overtime, ARO must be entered. Please refer to Payroll Bulletin No. … for Pay Period 4C. The Earnings Codes AJR, ARC and ARO must be reported as follows: Earnings Begin Date: Enter … date to be adjusted. Earnings Code: Enter AJR, ARC, or ARO as appropriate. Amount: Enter the total amount of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-710-cuny-2020-retroactive-2-pay-rate-increases-new-york-stateVillage of Corfu - Sewer Operations (2018M-133)
… Village of Corfu Sewer Operations 2018M133 …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Cassadaga Valley Central School District - Financial Management (2018M-110)
… limit by more than $950,000, or five percentage points, as of June 30, 2017. Three reserves totaling $3 million were … include reasonable estimates for appropriations and use of appropriated fund balance. Reduce the unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-110Opinion 2001-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. CONFLICT OF INTEREST -- Powers and Duties (of … Whether an assistant chief of a fire department who owns more than 5 of the stock of a …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11DiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
… half the losses coming from New York City, according to a report released today by State Comptroller Thomas P. … City: Recent Trends and Impact of COVID-19 Spanish Version La industria de la construcción en la ciudad de Nueva York: tendencias … half the losses coming from New York City according to a report released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-declineState Agencies Bulletin No. 2173
… increase to Hazard Duty Pay. Affected Employees: Employees in the Professional, Scientific, and Technical Services Unit … Lag 04/06/2023 12/14/2023 Eligibility Criteria: Employees in a BU05 position who received Hazard Duty PST Straight Time … (Hazard Duty PST Overtime) from $1.13 to $1.35 beginning in Check Date 9/27/2023 (Administration Cycle) and 10/05/2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicImplementation of Selected Aspects of the Climate Mobilization Act
… example, one energy efficiency label was located inside a desk drawer. In a meeting with DOB officials, they stated …
https://www.osc.ny.gov/state-agencies/audits/2026/04/21/implementation-selected-aspects-climate-mobilization-actWebster Public Library - Board Oversight (2018M-125)
… Webster Public Library Board Oversight 2018M125 …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Comptroller DiNapoli Releases School Audits
… the board and district officials overestimated general fund appropriations by $7.3 million (9 percent) resulting in … claims auditor’s audit and approval, there is an increased risk that improper claims could be paid by the district. … of IT inventory, the board has not adopted an asset policy establishing capitalization or tagging thresholds, …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1Justice Court Fund: Invoice Billing Program
… justice submits his or her monthly report to the Justice Court Fund (JCF). At the time of filing each justice must … accounting for the payments he or she receives from the court. Accounting for Justice Court Funds [pdf] . JCF reviews and processes the monthly …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programDiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… State Common Retirement Fund (Fund) was $291.4 billion at the end of the second quarter of State Fiscal Year … York State Common Retirement Fund Fund was $2914 billion at the end of the second quarter of State Fiscal Year 202526 …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… in this guide to “employees” should be interpreted to mean both officers (elected and appointed) and employees of …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionUncollected Penalties (Follow-Up)
… outstanding accounts routinely had no collection activity for two years or more and were often deemed uncollectible. …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followNewfield Central School District – IT Asset Management (S9-22-17)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … school audit newfield IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Parishville-Hopkinton Central School District – IT Asset Management (S9-22-19)
… percent of the sampled assets were not properly accounted for. Specifically: One Chromebook with a cost of $263 could … officials did not adopt comprehensive written procedures for IT equipment inventory. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/parishville-hopkinton-central-school-district-it-asset-management-s9-22Pine Bush Central School District – IT Asset Management (S9-22-21)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure taxpayers that …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Kings Park Central School District – IT Asset Management (S9-22-13)
… report – pdf] Audit Objective Determine whether Kings Park Central School District (District) officials … kings park audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/kings-park-central-school-district-it-asset-management-s9-22-13Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… report – pdf] Audit Objective Determine whether the Town of New Albion (Town) Town Supervisor (Supervisor) adequately … to perform his duties and was unfamiliar with the duties of his office . The Town Clerk (Clerk) and the bookkeeper … financial duties without oversight. The segregation of duties between Town officials is an important internal …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Village of Canaseraga – Claims Audit (2023M-48)
… audited and approved before payment. Key Findings Although the 300 claims reviewed were for appropriate Village … could have been made and not detected and corrected. Of the 300 claims we reviewed totaling approximately $758,000, … were paid without evidence of being audited or reviewed by the Village Board (Board). 64 claims totaling approximately …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48