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State Comptroller DiNapoli Releases Municipal Audits
… were achieved. Officials requested follow-up information from loan recipients to verify job creation/retention goals … appropriations were overestimated by a total of $171,095 from 2017-18 through 2020-21. As a result of the village … level of surplus fund balance in the general fund from 2017-18 through 2020-21, ranging between $364,415 in …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… they lacked required documentation of a commercial loan denial letter. The director did not adequately follow up with …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … the following audits have been issued: City University of New York (CUNY): Medgar Evers College: Controls Over Bank … interest and credit card late fees. State University of New York (SUNY): Compliance With Payment Card Industry …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… receive and review budget status reports, which could have assisted in developing and adopting more accurate budgets and …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… multi-year financial or capital plans that would have assisted the board and officials in developing and adopting …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… of the $291.4 billion New York State Common Retirement Fund (Fund) recognized the Fund for its exemplary investment oversight, risk management, … of the $2914 billion New York State Common Retirement Fund Fund recognized the Fund for its exemplary investment …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalSUNY Bulletin No. SU-318
… of OSC’s automatic processing of the December 2021 minimum wage increases for hourly employees and provide instructions … annual salary is below the annualized equivalent of the minimum wage for their work location. Affected Employees SUNY …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateOpinion 99-6
… opinion. BONDS AND NOTES -- Revenue Anticipation Notes (issuance in anticipation of payments in lieu of taxes); (issuance in anticipation of State aid paid on transition assessments) -- Tax Anticipation Notes (issuance in anticipation of payments in lieu of taxes) SCHOOL …
https://www.osc.ny.gov/legal-opinions/opinion-99-6State Agencies Bulletin No. 1996
… processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for employees … revert to the rate in place prior to implementation of the pilot program unless extended by mutual agreement of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997
… processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for employees … revert to the rate in place prior to implementation of the pilot program unless extended by mutual agreement of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainBecoming Eligible for a Benefit – Article 14 Benefits
… As long as you do not withdraw your contributions, you will have earned the right to receive a pension once you meet the minimum requirement of … Vesting is automatic — you do not have to fill out any paperwork or file an application to become vested. As a …
https://www.osc.ny.gov/retirement/publications/1644/becoming-eligible-benefitXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… inventory of eligible infrastructure assets; Conduct condition assessments of eligible assets and summarize the … to maintain and preserve the eligible assets at the condition level established and disclosed by the State; and … preserved approximately at, or above, the established condition level. Guide to Financial Operations REV. 09/03/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsOperational Advisory No. 24
… Fiscal Year End 202526 Important Dates …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2025-26-important-datesGranville Central School District – Medicaid Reimbursements (2021M-90)
… for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Canandaigua City School District – Procurement (2022M-141)
… officials did not: Adequately seek competitive bids for purchases totaling $172,760 made from three vendors. Comply with the District’s procedures for purchases from 16 vendors totaling $131,276 that were not … purchases made from a New York State contract, resulting in $2,182 being overpaid to the vendor. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/canandaigua-city-school-district-procurement-2022m-141Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… Key Findings Officials effectively managed most aspects of financial condition. However, officials have not: Utilized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionTown of Decatur – Town Clerk (2020M-58)
… The Board did not conduct or cause an annual audit of the Clerk’s records and reports. Key Recommendations Issue … or retain a public accountant to conduct an annual audit of the Clerk’s records and reports. Town officials generally …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Village of Hagaman – Claims Auditing (2022M-11)
… did not: Date their signatures on claims upon review and approval. Ensure claims had department head approval. Pass resolutions approving claims. Key … the monthly abstract and paying such claims without Board approval. Ensure no claim is paid before audit and approval …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hagaman-claims-auditing-2022m-11REACH Academy Charter School - Cash Disbursements (2019M-130)
… that goods and services are received at the agreed upon price, quantity and in good condition and provide for an …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130New Hartford Central School District – Procurement (2016M-153)
… July 1, 2014 through February 22, 2016. Background The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of … New Hartford Central School District Procurement 2016M153 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153