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State Comptroller DiNapoli Releases Audits
… reports used to assess the safety and soundness of their business operations. Hudson River–Black River Regulating …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 917
… The Contract Pay page will be automatically populated for all employees with the Pay Basis Code 21P who are Hired, … the employee is returning from an unpaid Leave of Absence. All other Additional Pay earnings must be restarted by the … and/or Inconvenience Pay on the Additional Pay page for all Contract Pay teachers who have not remained Active in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/917-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1141
… using the overpayment earn code or the AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1141-implementation-2005-2011-retroactive-salary-increases-and-ending-orIX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… Title 2 of the Code of Federal Regulations (CFR) part 200 (also referred to as Uniform Guidance) was issued, which … table to determine which programs are to be labeled Type A. Any program not labeled Type A must be labeled Type … times .03 Exceeds $100 million but less than or equal to $1 billion $3 million Exceeds $1 billion but less than or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984DiNapoli: Construction Jobs in NYC Not Fully Recovered From Pandemic Amid Lower Demand for Nonresidential Projects
… employment remains 4% (16,300 jobs) below its pre-pandemic level, the second lowest recovery among all states. The … construction employment in the state exceeded its 2019 level by 0.8 percent (1,900 jobs) in 2024. According to the … fallen by 2.6% ($572 million) in 2024 as demand remains low. Residential construction spending fully recovered from …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-construction-jobs-nyc-not-fully-recovered-pandemic-amid-lower-demand-nonresidential-projectsMarch 2000: Handicapped Parking Education Program
… Officers Accounting Requirements Summary Chapter 497 of the Laws of 1999 amends the Vehicle and Traffic Law effective onApril 1, 2000 to provide that every county and the City of New York shall establish a handicapped parking education …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-program20-Year Benefit (Section 384-d) – Special 20- and 25-Year Plans
… Eligibility You will be eligible to retire with 20 or more years of creditable service, … least 20 years of creditable service, your pension will be 50 percent of your FAE. If you retire at age 62, with less … government titles. The maximum benefit cannot exceed 50 percent of your FAE. If you made voluntary contributions …
https://www.osc.ny.gov/retirement/publications/1517/20-year-benefit-section-384-dService Retirement Benefit – Regional State Park Police Plan
… age after completing 25 years of regional state park or New York State police officer service. Or, you may qualify …
https://www.osc.ny.gov/retirement/publications/1867/service-retirement-benefitSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… who are appointed by the County Board of Supervisors. For calendar year 2015, SCIDA has 33 projects, of which 30 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… Purpose of Audit The purpose of our audit was to determine if District officials provided adequate oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s internal controls over … million. Key Findings County and Department officials had not established an adequate system of internal controls over … assessment of DWI fees to ensure that Department employees have adequate and specific guidance in determining the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… Purpose of Audit The purpose of our audit was to evaluate the BOCES’ procurement practices … The Lockport Housing Authority is located in the City of Lockport in Niagara County. The Authority was established …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… over-estimated expenditures by a total of $12.2 million and increased the tax levy by 5.4 percent. These budgeting … Board over-estimated expenditures by between $3 million and $4 million annually, thus negating any benefit the … Develop realistic estimates of appropriations and the use of fund balance in the annual budget. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Newark School District Public Library – Board Oversight (2014M-54)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ oversight … cards, claims processing, payroll processing and IT. Do not allow the privately-contracted payroll vendor to …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Niagara Charter School – Student Enrollment and Billing (2013M-294)
… through September 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is governed by a … on file for five students was either inaccurate or missing. Key Recommendations Properly bill districts based on …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Continuing Crisis: Drug Overdose Deaths in New York
… more than 70,000 individuals nationally and nearly 4,000 New Yorkers lost their lives to a drug overdose. Since that … to nearly 107,000 nationally and more than 5,800 in New York. At the core of this crisis is a shocking rise in … with specific quantifiable targets to achieve by 2025, allowing for the assessment of measurable progress. 35 …
https://www.osc.ny.gov/reports/continuing-crisis-drug-overdose-deaths-new-yorkOpinion 89-27
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … by resolution may provide that county supervisors who take office after a certain date be required to contribute a … insurance coverage than those supervisors who were in office prior to such date, as long as the resolution is …
https://www.osc.ny.gov/legal-opinions/opinion-89-27Ordinary Disability – Regional State Park Police Plan
… is available to you only if you joined the Police and Fire Retirement System before September 1, 1997. For those who … the performance of duty and the regional state park police disability benefits are available. Eligibility If you are … of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If approved, this …
https://www.osc.ny.gov/retirement/publications/1867/ordinary-disabilityOrdinary Disability (Section 362) – New Career Plan
… ten or more years of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If … equal to the greater of: 1/60th (1.66 percent) of your FAS for each year of credited service; or 1/60th (1.66 percent) of your FAS for each year of credited service plus 1/60th of your FAS for …
https://www.osc.ny.gov/retirement/publications/1515/ordinary-disability-section-362Ordinary Disability (Section 362) – Police and Fire Plan
… ten or more years of service credit, you may be eligible for an ordinary disability retirement benefit. The Benefit If … equal to the greater of: 1/60th (1.66 percent) of your FAS for each year of credited service; or 1/60th (1.66 percent) of your FAS for each year of credited service plus 1/60th of your FAS for …
https://www.osc.ny.gov/retirement/publications/1512/ordinary-disability-section-362