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State Agencies Bulletin No. 703-A
… Purpose To provide instructions to implement the new payment. Affected Employees Arbitration-eligible … the Arbitration Award between New York State and the New York State Correctional Officers Police Benevolent … the evening and night shifts for the purpose of payment of the new Inconvenience Pay program for NYSCOPBA. The shifts …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-payment-dates-inconvenience-pay-employees-represented-nyscopbaDiNapoli: New York City Workforce Down Over 19,000, Largest Decline Since Great Recession
… vacancy rates of more than 20%. This means services for child support, early childhood education, park facility …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-city-workforce-down-over-19000-largest-decline-great-recessionLongwood Public Library – Bank Account Management (2015M-309)
… Purpose of Audit The purpose of our audit was to examine Library officials’ management of bank accounts for … monitored the interest earned and service fees charged to achieve optimal return, maintained a minimum number …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Broadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
BroadalbinPerth Central School District Health Insurance Buyouts and Separation Payments 2014M146
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andComptroller DiNapoli Releases Municipal Audits
… is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to … 50,000 state contracts, visit OpenBookNY . The easy-to-use website was created by Comptroller DiNapoli to promote …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… Fire District No. 1 (District) officials develop and manage a comprehensive investment program? Audit Period … policy that can provide officials with a tool to manage finances more effectively and help ensure that funds … safe and liquid. However, officials did not develop and manage a comprehensive investment program. For example, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Board, nor the Treasurer, provided oversight to compensate for these incompatible duties . As a result: Sixty-one of … members, despite there being no authority in Village Law for the Clerk and Board members to sign checks in the absence … by the certified public accountant (CPA) firm retained for the 2019-20 and 2020-21 fiscal years. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Otego-Unadilla Central School District – Financial Condition (2013M-84)
… is located in the Towns of Otego, Unadilla, Laurens, Oneonta, Butternuts, Sidney, and Franklin in Otsego and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Niskayuna Central School District – Financial Condition (2012M-218)
… the period July 1, 2010, to March 31, 2012. Background The Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District is governed by … Niskayuna Central School District Financial Condition 2012M218 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … still needed to be reviewed and, if warranted, recovered. New York State Health Insurance Program: Empire BlueCross … steps and techniques that result in additional recoveries. New York State Liquor Authority (SLA): Statewide Compliance …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsUse of Electronic Benefit Cards at Prohibited Locations
… Purpose The objective of our performance audit was to determine whether the Office of Temporary and Disability … Assistance (Office) had sufficient policies and practices to identify and prohibit electronic benefit transfer (EBT) … supervising programs that provide assistance and support to eligible families and individuals. The Office receives …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsState Comptroller DiNapoli Releases School Audits
… last three fiscal years totaling about $5.5 million and appropriated nearly $5.6 million in fund balance, most of … for three of the four years in the audit period. They also appropriated $14.9 million in fund balance during that time, … detailing the appropriate and necessary levels for reserve funds and how they are to be monitored, analyzed and …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-auditsTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… Supervisor’s records and reports as required by New York State Town Law (Town Law) Section 123.Had the Board performed … 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 …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Oversight of Child Protective Services
… Calls decreased to just under 270,000 in 2020. If a call is received and OCFS staff determine there is reasonable … more accurately reflect the nature of closure and why the call did not result in a report. Additionally, the length of time OCFS maintains call recordings from the SCR may limit its ability to …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesNewburgh Enlarged City School District – Financial Management (2025M-32)
… and officials effectively manage fund balance and reserve funds? Audit Period July 1, 2019 – June 30, 2024 … fiscal year 2023-24 surplus fund balance and reserve funds totaled approximately $18.1 million and $66.3 million, … made. However, to help promote transparency, anticipated funds to be placed in reserves should be included in the …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32State Agencies Bulletin No. 1874
… Purpose The purpose of this bulletin is to provide agency instructions for processing the 2020 SSU … Unit 21 who are covered under Appendix D are eligible to receive the 2020 SSU Uniform Cleaning and Maintenance … Maintenance Allowance to eligible employees, agencies must submit the following information on the Time Entry page or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1874-2020-uniform-cleaning-and-maintenance-allowance-certain-securityState Comptroller DiNapoli Releases School Audits
… Free School District , Livonia Central School District , Panama Central School District and the Williamsville Central … virus protection and patches are installed and up-to-date. Panama Central School District – Financial Management … Union Free School District Livonia Central School District Panama Central School District and the Williamsville Central …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsSteuben County – Financial Management (2025M-127)
… Did Steuben County (County) officials effectively manage the County’s fund balance? Audit Period January 1, … Audit Summary County officials did not effectively manage the County’s fund balance. As a result, as of December … Did Steuben County County officials effectively manage the Countys fund balance …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Opinion 95-32
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. MUNICIPAL FUNDS -- … Act must be secured in accordance with subdivision 3 of section 10. The permissible methods of securing public … bank or trust company (General Municipal Law, §10[3][a],[b]; see General Municipal Law, §§10[1][f], defining the term …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Opinion 96-19
… individual undertaking and/or financing of the project. September 20, 1996 James E. Downey, Esq., Town Attorney Town …
https://www.osc.ny.gov/legal-opinions/opinion-96-19