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Montauk Fire District – Payroll - Advanced Life Support Employees (2024M-153)
… The Board is responsible for establishing and approving all salaries and hourly wages by position or as part of a … to help ensure that they are properly compensated for all the time worked. In 2023, the District’s payroll for ALS …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/25/montauk-fire-district-payroll-advanced-life-support-employees-2024m-153DiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… Fund (Fund) committed $1.3 billion to two funds as part of its Sustainable Investments and Climate Solutions (SICS) … Program, State Comptroller Thomas P. DiNapoli, trustee of the Fund, announced today. “These investments will … stranded assets, physical risk exposure and development of climate solution products and services. “MSCI is committed …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programOrange Lake Fire District – Budgeting Practices (2015M-146)
… of our audit was to examine the District’s budget process for the period January 1, 2014 through April 30, 2015. … an elected five-member Board of Commissioners. The budget for 2015 totals approximately $1.45 million. Key Findings The Board did not adopt any written policies or procedures for preparing the annual budget. Budgets did not contain …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/orange-lake-fire-district-budgeting-practices-2015m-146Town of Greenport – Town Clerk Operations (2017M-3)
… Clerk did not issue press-numbered duplicate receipts for all transactions and did not perform monthly bank … The Clerk did not submit a monthly report of all moneys received and disbursed to the Supervisor and did … Issue press-numbered duplicate receipts for all moneys collected and perform monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greenport-town-clerk-operations-2017m-3State Agencies Bulletin No. 1909
… Record Number, Employee Name, Earn Code, Grade, Salary Plan, Bargaining Unit, and Additional Pay Amount. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1909-april-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01Unified Court System Bulletin No. UCS-355
… pensionability will be processed in paychecks dated 06/04/2025. OSC Actions: OSC will process the retroactive Blazer … a Blazer Payment using Earnings Code UBU(UCS Blazer Non Pen) effective 05/31/2023 through the current pay period. Two … Payroll Register. The Earnings Description UCS Blazer Non Pen and UCS Uniform Blazer Allowance and the amount paid will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-355-2025-ucs-blazer-pensionability-changeOperational Advisory No. 10
… Subject: Updates to the GFO Pertaining to the new Fringe Benefit & Indirect Cost (FBIC) Automation … process. The new process generates journal entries to the General Ledger in the SFS on a more real-time basis … Updates to the GFO Pertaining to the new Fringe Benefit Indirect Cost …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/10-fbic-automationSelected Financial Management Practices
… Purpose To determine if the Hudson River Park Trust has established adequate controls over the … 2010 through March 26, 2014. Background The Hudson River Park Trust (Trust) is a public benefit corporation authorized under the Hudson River Park Act (Act) in 1998. The Act also created Hudson River …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesOversight of Construction Management Contracts
… and Historic Preservation is adequately monitoring construction management contracts to ensure they meet … contracts with firms that specialize in providing construction management (CM) services. In 2012, Parks entered … Authority of the State of New York (DASNY) to serve as the construction manager of a $25 million Niagara Falls State …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsNYS and NYC Pension Funds To SEC: Greater Disclosure Needed On Risks Faced By Fossil Fuel Industry
… DiNapoli and New York City Comptroller Scott M. Stringer today called on the Securities and Exchange Commission to … material risks climate change poses to their business and what steps they are taking to meet those challenges. … NYS Comptroller Thomas P DiNapoli and NYC Scott M Stringer today called on the SEC to compel fossil fuel industry …
https://www.osc.ny.gov/press/releases/2015/04/nys-and-nyc-pension-funds-sec-greater-disclosure-needed-risks-faced-fossil-fuel-industryState Comptroller DiNapoli Releases Municipal & School Audits
… records, as required by state law. Caledonia Joint Fire District – Board Oversight of Long-Term Planning … $16,424 and planned to construct a multimillion-dollar fire station but did not develop a detailed written financial … also did not develop a written vehicle and equipment replacement plan, and three board members did not know when …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … officials have not adopted policies and procedures to ensure that cash receipt, cash disbursement and bank … adequate oversight of district financial activities to ensure that financial activity is properly recorded and …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Stony Brook University Hospital Failed to Comply With Contracting and Hiring Rules
… provided to Stony Brook by the vendor’s parent company. In essence, the department relied on the vendor to monitor its …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-stony-brook-university-hospital-failed-comply-contracting-and-hiring-rulesInmate Sentence Calculation and Release Practices
… each facility are responsible for determining the inmates’ release dates, as well as any credits that reduce their … in place to ensure that it accurately determines inmate release dates. Our tests of sentencing calculations for a …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/inmate-sentence-calculation-and-release-practicesDiNapoli: State Tax Receipts Through First Quarter Exceed Financial Plan Projections by $1.7 Billion
… by State Comptroller Thomas P. DiNapoli. “The revenue news for New York was positive for the first quarter,” … Entity Tax (PTET), which allows certain taxpayers to make business tax payments rather than personal income tax … last year, and $61.1 million higher than DOB anticipated. Business taxes totaled $6.8 billion, over double those …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-state-tax-receipts-through-first-quarter-exceed-financial-plan-projections-1-point-7-billionOversight of Water Supply Emergency Plans
… Objectives To determine if the Department of Health (Department) is providing sufficient guidance and … was to determine whether the Department and the Division of Homeland Security and Emergency Services (DHSES) are … The Department is responsible for overseeing the delivery of drinking water to ensure that it is suitable for people to …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansCUNY Bulletin No. CU-345
… whether an individual providing services is an independent contractor or an employee. Payroll Bulletin No. 845 - Agency … if a worker should be treated as an independent contractor or an employee. Effective Date(s) Immediately … Code 16. In order to tax a nonresident alien independent contractor correctly, the individual must be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-345-payment-nonresident-alien-independent-contractors-providingComptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… School District and BOCES Business Officials An expendable trust is a trust whose resources, both principal and earnings, may be expended for authorized purposes. A nonexpendable trust is a trust that stipulates that earnings and not the …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsTuition Assistance Program – LIM College
… HESC also administers a variety of State scholarship programs. Schools receiving State financial aid payments are … Education Department: Audit of the Tuition Assistance Program at LaGuardia Community College (2013-T-4) … Education Department: Audit of the Tuition Assistance Program at Stony Brook University (2013-T-2) …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/tuition-assistance-program-lim-college