Search
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
… but also to shape the city’s reserve policy for years to come.” In early 2021, New York City officials established a …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-urges-nyc-shore-rainy-day-fundElevator Safety
… tests are done timely and properly by inspectors who have the proper credentials. Our audit covered the period January 1, 2015 through October 20, 2017. Background The New York City Department of Buildings (DOB) is responsible for regulating the safe and …
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 Merit Awards for Fiscal Year 2011-12. Affected Employees … by Section 169 of the Executive Law are ineligible for Cash Merit Awards. Effective Date(s) Immediately Background …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1111-cash-merit-awards-managementconfidential-employeesComptroller DiNapoli Releases State Audits
… CUCS overbilled DOHMH by about $1.06 million during the year ended June 30, 2013. The overbillings include $1.05 …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … were missing and not deposited in an efficient manner. The clerk also did not identify tax collection account errors … audit period which was approximately $138,000 more than what was transferred in the payroll bank account. $48,000 in …
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
… account code for those appropriations within the State Operations budget bill. A multi-fund appropriation is … funds or accounts (e.g. between Aid to Localities and State Operations). Transfers must be specifically authorized in State statute. Consolidation Transfer – Special designation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitState Agencies Bulletin No. 1993
… to the Payroll Earnings mailbox. … State Agencies Bulletin No 1993 …
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
… duties. In addition, part-time and hourly employees must have worked in Bargaining Unit 03 for at least nine … Clothing Allowance of $65.00 to eligible employees who do not submit work-related clothing purchase receipts, agencies …
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
… Duty Pay payment for employees who have at least one year of service credit in either BU01 or BU21. Note: There …
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
… Unit (OSU) – BU03 who meet the eligibility criteria are affected. Background Article 49.1 of the 2016-2021 OSU … Criteria Employees in Bargaining Unit 03 on 10/01/2021 are eligible to receive the 2021 CSEA OSU Work-Related …
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
… investment strategy. This partnership will benefit our pension fund and Northern Ireland in the years to come.” “I … the largest ever investment here by a major international pension fund, a real endorsement of the maturing economic … State Common Retirement Fund, the third largest public pension plan in the United States with more than one million …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-15-million-investment-northern-irelandTransforming the Procurement Function
… Objective To determine whether the Metropolitan Transportation Authority (MTA) took action … covered the period from January 2017 through August 2023. About the Program The MTA comprises the nation’s largest bus … in September 2023, almost 2 years later. As a result of what was verbally described as the “consolidated, …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionOrange County – Motor Vehicle Oversight (2015M-314)
… a regular physical inventory of vehicles. The County does not have a policy or written procedures that stipulate …
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)
… Purpose of Audit The purpose of our audit was to review CIDA’s … 1, 2012 through March 4, 2015. Background The Concord Industrial Development Agency was created in 1980 to further … operations and consider dissolving and merging into Erie County IDA or partnering with a local IDA. If the Board …
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 … Background The Perry Central School District is located in the Towns of Perry, Castile, Warsaw and Covington in … and appropriated $1.5 million of fund balance that was not needed to finance operations. The District’s recalculated …
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)
… The Baldwin Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates seven schools … that provide for preapproval of overtime, except in cases of emergency, and required documentation and …
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)
… approximately $75 million. Key Findings Despite its budgetary surpluses and excess fund balance, the District … balance that is not needed to finance operations is, in effect, a reservation of fund balance that is not provided …
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)
… (District) is located in the Village of Rockville Centre and includes parts of the Town and Village of Hempstead in Nassau County. The District, … the industry standards for MPLH. Pay for the associated benefits of the cafeteria employees out of the school lunch …
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 for the period … The Alexander Central School District is located in the Towns of Alexander, Batavia, Bethany and Darien in … approximately $670,000 in fund balance annually, which was not needed to fund operations due to operating surpluses. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/alexander-central-school-district-financial-condition-2015m-227