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State Comptroller DiNapoli Releases Audits
… basis of disability by public entities, including access to programs, activities, and services. The 2010 ADA Standards … cooperative developments with approximately 47,000 total apartments in NYC. Apartments in Mitchell-Lama developments tend to be desirable …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsBayport Fire District – Credit Card Use (2016M-394)
… There is no record of the Board adopting the District’s credit card policy. The credit card account allows for cash advances of up to $1,000 … receipt of goods or services. Key Recommendations Adopt a credit card policy that identifies each authorized user and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Lake George Fire Company - Cash Receipts (2015M-216)
… 1, 2013 through April 30, 2015. Background The Lake George Fire Company is a volunteer organization located in the … of Lake George, Warren County. The Company, which provides fire protection services to the Village and to part of the … Lake George Fire Company Cash Receipts 2015M216 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Arkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… policy, code of ethics or an investment policy. The Board does not periodically review the bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Delaware County – Vehicle Usage and Disposal (2014M-258)
… of our audit was to assess the controls over the County’s vehicle fleet operations for the period January 1, 2013 … $129.6 million. Key Findings Although the Board-adopted vehicle policy specifies that each department head is … used. None of the six departments adequately monitored vehicle usage. Key Recommendations Amend the vehicle policy …
https://www.osc.ny.gov/local-government/audits/county/2015/04/24/delaware-county-vehicle-usage-and-disposal-2014m-258East Bloomfield Fire District – Financial Operations (2017M-154)
… for 2017 total $354,594. Key Findings The purchasing agent does not provide the Board with required quotes and does not retain the documentation. The Board has not …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Auburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… period July 1, 2015 through July 5, 2017. Background The Auburn Enlarged City School District is located in the City of Auburn and Towns of Aurelius, Fleming, Owasco and Sennett in … Auburn Enlarged City School District Employee Compensation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsPUC Achieve Charter School – Board Oversight (2016M-316)
… through March 30, 2016. Background The PUC Achieve Charter School, located in the City of Rochester in Monroe County, is a public school financed by local, State and federal resources that is not under the control of the local school board. The School, which is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Brighter Choice Charter Middle School for Girls – Financial Operations (2014M-301)
… on the financial disclosure forms with the Charter Schools Institute. Key Recommendations Determine what services will …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/06/brighter-choice-charter-middle-school-girls-financial-operations-2014m-301General Brown Central School District – Financial Condition (2014M-216)
… in the Towns of Brownville, Hounsfield, Lyme, Pamelia and Watertown and the City of Watertown in Jefferson County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/24/general-brown-central-school-district-financial-condition-2014m-216Southern Cayuga Lake Intermunicipal Water Commission – Financial Operations (2015M-149)
… with each member municipality being entitled to two seats. Key Finding Commission officials are effectively …
https://www.osc.ny.gov/local-government/audits/joint-activity/2015/09/11/southern-cayuga-lake-intermunicipal-water-commission-financial-operationsDiNapoli Announces Latest Fiscal Stress Scores
… in fiscal stress for local fiscal years ending (FYE) in 2024, up from 14 a year ago, with increases in each category … fiscal stress in FYE 2024 also received a designation in 2023. This includes the cities of Albany, Little Falls, and … designated in fiscal stress increased from 6.8% in FYE 2023 to 8.5% in 2024, it was still well below the …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresCUNY Bulletin No. CU-692
… agency instructions for processing the CUNY Retroactive Rate Increase for Carpenters and Supervisor Carpenters. … the NYC District Council of Carpenters (UBCJA), providing rate increases for employees in the titles of Carpenter and … of hourly rates effective August 1, 2020. The revised Rate Chart and additional information are contained in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-692-cuny-salary-retroactive-rate-increases-carpenters-andJune 2002: Advance Refunding Bonds
… redemption and placed in an escrow account pending the call date or maturity date of the old debt. Why do a debt … bonds, if they are callable, are subsequently (on their call date) "called" for early maturity prior to their stated … of Non-current Governmental Liabilities, which is the new schedule for the Long-term Debt Account Group, should report …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsQuality Services for the Autism Community – Compliance With the Reimbursable Cost Manual
… a total of $16,503 in OTPS costs consisting of: $11,607 in rent, which consisted of $8,582 in direct rent and $3,025 in administration rent because QSAC did not claim the actual rent only; …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/quality-services-autism-community-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: City University … New York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsCUNY Bulletin No. CU-290
… Affected Employees Eligible CUNY employees covered by the Managerial Pay Plan, Bargaining Unit U2, whose titles … payments resulting from the salary increases submitted by CUNY. Automatic retroactive payments will be processed for … have worked in more than one (1) agency and have been paid by all agencies using the same Employee Record Number since …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-290-cuny-managerial-pay-plan-retroactive-increases-2003-2006State Agencies Bulletin No. 797
To explain the procedures for processing the June 2007 Retroactive Tool Allowance payment
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/797-june-2007-retroactive-tool-allowance-payment-csea-operational-servicesOpinion 90-6
… Services Districts (acceptance of corporate grant for day care purposes) MUNICIPAL CORPORATIONS -- Powers and … not accept a corporate grant for the purpose of providing day care services pursuant to the Social Services Law on the condition that a day care room be permanently named in a manner which …
https://www.osc.ny.gov/legal-opinions/opinion-90-6Employee Statuses and Changing an Employees Status in PayServ – Payroll Manual
… an employee can have in PayServ. They are A (Active), L (Leave of Absence), P (Leave with Pay), T (Terminated), R … and the agency must change the Reason that was used for that particular action, the agency must return the … must use the applicable Reason Code to ensure that OSC can apply any benefits or salary considerations the employee may …
https://www.osc.ny.gov/state-agencies/payroll/payroll-manual/employee-statuses-and-changing-employees-status-payserv