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Opinion 90-34
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … fire insurance tax moneys. The distribution and use of foreign fire insurance tax moneys are governed generally …
https://www.osc.ny.gov/legal-opinions/opinion-90-34DiNapoli Urges NYC to Shore Up Rainy-Day Fund
… levels were 0.6% at the end of FY 2021, however additional forms of budgetary cushion increase these levels to about 8% …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-urges-nyc-shore-rainy-day-fundElevator Safety
… Purpose To determine whether elevator inspections and tests are done timely and properly by inspectors who have the proper credentials. Our audit covered the period … the non-DOB inspector, while noting the issue, did not have the required tool (gauge) to measure the diameters of …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyState Agencies Bulletin No. 1111
… Purpose To provide guidelines and processing procedures for Cash … for Management/Confidential employees may be made pursuant to Division of Budget bulletin B-1197 issued November 15, … the pay period submitted, in addition to all payments made from 4/1/11 to 3/31/12. Agency Actions Agencies must submit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1111-cash-merit-awards-managementconfidential-employeesComptroller DiNapoli Releases State Audits
… fellowship leaves granted instructional staff were awarded for authorized purposes and in compliance with all applicable … and the integrity of CUNY's fellowship leave program. In a follow-up report, auditors determined CUNY has made … meet agency missions. Department of Health (DOH): Payments for Fraudulent and Improper Claims Submitted by …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Danby – Town Clerk (Tompkins County) Tax collections were … tax collections. The board did not perform an annual audit of the clerk’s records. Village of Delhi – Audit Follow-Up (Delaware County) Auditors issued …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-auditsVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… Interchange budget entries. The following are descriptions of the five budget entry types for Budget Transfers within a … Unit: Apportionment – An apportionment is the movement of a lump sum or a multi-fund appropriation to a specific … October 1, 2015 an apportionment is also the movement of authority between a reserve and unreserved segregation. A …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitState Agencies Bulletin No. 1993
… The PEF OFPC Uniform Maintenance Allowance is supplemental taxable income, will be included in the employee’s taxable gross, and is subject to all employment and income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1993-2019-2020-and-2020-2021-uniform-maintenance-allowance-employees-fireState Agencies Bulletin No. 1872
… return from leave. Agency Actions Employee Reimbursement Distribution Method If an employee provides work-related … the allowance (up to $65.00) is paid by separate check as explained in the 10/15/2020 GOER memorandum. … entry reimbursement for all affected employees using the following Statewide Financial System chart field: SFS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1872-2020-work-related-clothing-allowance-osu-employees-represented-civilState Agencies Bulletin No. 1939
… the following Additional Pay Code according to the chart below: Bargaining Unit 01 (Arbitration Eligible) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01State Agencies Bulletin No. 1967
… provide agency instructions for processing the 2021 CSEA OSU Work-Related Clothing Allowance. Affected Employees … the employee: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of Absence/MLS (Mil …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1967-2021-work-related-clothing-allowance-osu-employees-represented-civilDiNapoli Announces $15 Million Investment in Northern Ireland
… is part of an estimated $30 million anticipated investment in Northern Ireland. “We’ve found a dynamic opportunity to … will benefit our pension fund and Northern Ireland in the years to come.” “I am heartened by the news from New … — of a substantial investment by Comptroller Tom DiNapoli in the emerging technology companies of Belfast via the …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-irelandTransforming the Procurement Function
… Transformation Plan, resulting in improved service levels for the customer, process efficiencies, and reduced costs. … the Transformation plan on July 24, 2019. The plan called for all support functions to be merged to drive higher … and simplification of processes across the MTA for accountability, and improved performance levels. The end …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionOrange County – Motor Vehicle Oversight (2015M-314)
… Purpose of Audit The purpose of our audit was to examine the County’s controls over motor vehicles for the period January 1, 2014 through July 29, 2015. …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Concord Industrial Development Agency – Agency Management (2015M-61)
… 1, 2012 through March 4, 2015. Background The Concord Industrial Development Agency was created in 1980 to further the economic …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementPerry Central School District – Financial Management (2017M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … $1.5 million of fund balance that was not needed to finance operations. The District’s recalculated … that benefits District taxpayers. Update the reserve plan to clearly describe the conditions under which reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Baldwin Union Free School District – Non-instructional Overtime (2017M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s overtime for … were preapproved, adequately recorded and incurred only when necessary. There was no documented preapproval for any …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128Clarence Central School District – Financial Condition (2016M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s management of financial activities for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Rockville Centre Union Free School District – School Lunch Fund Financial Condition (2016M-139)
… Purpose of Audit The purpose of our audit was to analyze the school lunch fund’s financial condition for … $1.1 million. Key Findings District officials did not perform a cost-per-meal analysis and the District’s … measures to move toward the industry standards for MPLH. Pay for the associated benefits of the cafeteria employees …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/rockville-centre-union-free-school-district-school-lunch-fund-financialAlexander Central School District – Financial Condition (2015M-227)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and Darien in Genesee County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227