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Opinion 88-3
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Distribution by State … uninsured employers' fund created under section twenty-six-a of this chapter, provided, however, that all such fines … of villages shall be paid to the state comptroller in accordance with the provisions of section twenty-seven of …
https://www.osc.ny.gov/legal-opinions/opinion-88-3DiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded
… Renewal (1983). The Series 2015A Tax-Exempt Bonds will mature over 30 years. The state received seven bids for the … Transportation (2005). The Series 2015B Taxable Bonds will mature over 10 years. The state received eight bids for the … Bonds. The Series 2015C Tax-Exempt Refunding Bonds will mature over 20 years. A summary of bids received for each …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedArea #12 – Information Technology Contingency Planning – Information Technology Governance
… are inevitable. A disruptive event could include a power outage, software failure caused by a virus or malicious …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningAlbany Community Charter School – Financial Operations (2013M-185)
… by ensuring that it fully evaluated the choice of its site selection for the elementary school or middle school. … a bond instead of continuing to lease the building. On May 26, 2011 the Board approved a compact contract between … all available buildings are evaluated for suitability and cost. Ensure that contracts include a sufficient description …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Overtime Compensation – Legacy Reporting
… report overtime until a member reaches the limit for the calendar year. You must still report the member’s salary and … 1 – December 31) rather than the State fiscal year (April 1 – March 31). It increases based on the change in the … or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety overtime …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationComptroller DiNapoli Releases School Audits
… District and the Three Village Central School District . “In an era of limited resources and increased accountability, … to their respective liabilities. District officials have a five-year plan to reduce these reserves to reasonable … entries were made for interfund loans on fund ledgers. In addition, the district did not always pay employees at the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… District and the Waterford Volunteer Fire Department . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … procedures for auditing claims and signing checks were not in compliance with town law. Pultneyville Fire District – …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Oversight of the Educational Opportunity Program
… preparation and limited financial resources. EOP includes a pre-freshman summer orientation program (summer program) … for, among other things, ensuring that EOP funds are used in a manner consistent with both the Guidelines and the State … and served 5,969 EOP participants. Expenditures for EOP in State fiscal year 2023-2024 totaled $38.6 million. Key …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programPerformance Incentive Program
… (Authority) provides public transportation services in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … its employees for meeting performance goals. A series of legal opinions and directives issued by various State … 2011-12 through 2013-14, the Authority distributed a total of $1.8 million in awards. Key Findings The Program, by …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programCollection of Special Hauling and Divisible Load Overweight Permit Fees
… Purpose To determine whether the Department of Transportation … and bridges. A special hauling permit is generally used to move a single piece of equipment or other item that … also at increased risk because they have devised systems to informally hold supplies of pre-signed checks provided by …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesPost-Retirement Reporting
… retiree exceeds the earnings limit during the current calendar year. Annually report all public retirees (including … who were on payroll during the previous calendar year. If you submitted your December 2024 report … or Started using enhanced reporting after January 2025. (Note: Once you’ve used enhanced reporting for a full …
https://www.osc.ny.gov/retirement/employers/post-retirement-reportingMonitoring of Construction Management
… and additional information provided by the Office through August 2021. About the Program The Office facilitates the …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementNew NY Broadband Program
… (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved … 2016 through November 2021. About the Program In 2015, New York State established the $500 million New NY Broadband Program (Program). The goal of the Program …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… members and their dependents who have Medicare, and a Commercial Plan for members and their dependents who do not … the issue and develop a process to reconcile the data in their respective systems to reduce the risk of processing … To Civil Service and CVS Caremark: Review the $12,358,531 in claims identified in this report as incorrectly paid under …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugState Comptroller DiNapoli Releases School Audits
… and the Shoreham-Wading River Central School District . "In an era of limited resources and increased accountability, … over fiscal years 2013-14 through 2015-16, which resulted in appropriated fund balance not being used. During this … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… The board and officials did not provide adequate oversight to ensure disbursements were adequately supported, properly … Training (Westchester County) SHP training was provided to employees and elected officials. However, of the 150 total … The district did not have adequate payroll processes to ensure compensation paid to employees was accurate, …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3State Comptroller DiNapoli Releases Municipal Audits
… office completed audits of Cattaraugus County , Town of Maryland , Three Town Fire District and the Webster Public … locate crime victims to whom restitution is owed. Town of Maryland – Financial Management (Otsego County) The board did … locate crime victims to whom restitution is owed. Town of Maryland – Financial Management (Otsego County) The board did …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1082
… transactions using the new Earnings Codes beginning in Pay Period 11L, paychecks dated 9/22/11 Background New … track the number of hours worked, the specific program in which the extra service occurred, and to differentiate … EH1 REH EP1 REO ER2 REB ER3 REN Agency Actions Beginning in Pay Period 11L, agencies must submit Extra Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omhCity of Yonkers – Budget Review (B18-6-6)
… to rely on nonrecurring revenue, such as specialized State aid and fund balance, to balance its budget. Revenue … the expectation of receiving $5 million in specialized State aid and amend it as necessary. Develop a plan to …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Special Accidental Death Benefit – New Career Plan
… not be less than: The full salary you would have earned in the highest grade-step; or If you were in the highest grade-step of a supervisory position, the …
https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefit