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Oversight of Food Service Establishments
… Objective To determine whether the Department of Health adequately monitors designated … oversight of food service establishments to ensure they comply with the State Sanitary Code to prevent or mitigate outbreaks of … To determine whether the Department of Health adequately monitors designated …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsCUNY Bulletin No. CU-120
… 1.0% deducted from each paycheck. However, one check will show the dues code 467 and the amount, and the other checks will show the agency shop fee code 468 and the amount. If an … 1.0% deducted from each paycheck. However, one check will show the dues code 249 and the amount and the other check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-120-restructure-psc-union-dues-and-agency-shop-feePublic Safety Overtime
… needs to be reported to NYSLRS. This includes special duty assignments that involve public safety work that is directed, … or Head of the Department. While performing special duty assignments, the employee is considered “on duty” by the … public safety overtime, just as they are for regular duty assignments. Reporting Requirements The employer of any …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeUnified Court System Bulletin No. UCS-350
… F8, G9, SA, SD, SG, SK, SN, SR, SY, S9 and 87) provides for an increase in Location Pay effective April 1, 2025 for employees located in the City of New York and the … A side letter to 87, SY, F8 and DR agreements provide for an increase in the Senior Officer Series Differential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increasesState Comptroller DiNapoli Releases Municipal Audits
… is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to … to the remaining 27 participants. Town of Barker – Justice Court Operations (Broome County) The justice should improve controls to ensure court money is adequately safeguarded. Because the court uses …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0Tuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… private information. Evaluate the setup of the web content filter, monitor internet usage and enforce the acceptable use …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationWest Albany Fire District – Credit Card Purchases (2017M-15)
… $22,224 were not approved in advance by either Board approval or purchase order. Although the Board discussed … Recommendations Ensure that credit card users obtain prior approval for purchases to be made with the District’s credit … process for staff to follow when obtaining prior approval for credit card purchases, which includes …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … , Town of Roseboom and the Town of Stafford . "In today's fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0City of Glen Cove– Budget Review (B7-13-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Nassau County, issued debt totaling $12.8 million to liquidate various accumulated fund deficits for the fiscal … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16COVID-19 Pandemic Small Business Recovery Grant Program
… (ESD) awarded funds according to COVID-19 Pandemic Small Business Recovery Grant Program (Program) eligibility … of all sizes, most of the businesses in New York are small businesses employing fewer than 100 people. … 25 employees. Based on U.S. Census Bureau data, 77% of small businesses in the State reported a decrease in revenues …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/covid-19-pandemic-small-business-recovery-grant-programOpinion 97-7
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … to the funds of their rights to the property nor does it affect the court's jurisdiction over the moneys. In fact, …
https://www.osc.ny.gov/legal-opinions/opinion-97-7Edwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… transportation State aid procedures and reserve funds for the period July 1, 2012 through February 29, 2016. … The Edwards-Knox Central School District is located in the Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveSodus Central School District – Financial Management (2016M-392)
… Background The Sodus Central School District is located in the Towns Arcadia and Sodus, Wayne County. The District, … fiscal years 2012-13 through 2015-16, operations resulted in 84 percent of appropriated fund balance remaining unused … Discontinue the practice of adopting budgets that result in the appropriation of fund balance and reserve funds that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392SUNY Bulletin No. SU-274
… on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected Employees Tier 6 New … on how to update a Tier 6 employees Retirement Plan page due to the twoyear look back …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-planTown of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… and procedures when approving and administrating the Green Acres Mall and Commons development projects and whether District 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and the … by the Board of Education, which includes five members. Green Acres parcels paid $20.6 million in property taxes in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyGroton Central School District – Financial Management (2014M-288)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period … that benefits taxpayers. Transfer excess reserve funds to unassigned fund balance, where allowed by law, or to other reserves established and maintained in compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/09/groton-central-school-district-financial-management-2014m-288Town of Guilford – Budgeting (2023M-144)
… complete report – pdf] Audit Objective Determine whether the Town of Guilford (Town) Town Board (Board) developed realistic budgets. Key Findings The Board did not develop realistic budgets. Estimated … was not used, resulting in unrestricted fund balance in the general and highway funds that exceeded the Town’s fund …
https://www.osc.ny.gov/local-government/audits/town/2024/03/08/town-guilford-budgeting-2023m-144Town of Stony Point – Budget Review (B6-13-15)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s tentative budget … estimated revenues of $1.5 million in the general fund from the sale of Town property. Revenue from the sale of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of East Hampton – Budget Review (Suffolk County) Auditors … town’s 2020 tentative budget includes a proposed tax levy of $58,426,602. City of Lockport – Budget Review (Niagara County) Auditors found …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-municipal-auditsState Police Bulletin No. SP-240
… criteria on 11/01/2023 as follows: Earnings Code: EXP Effective Date: 11/01/2023 OT Eff Date: 11/01/2023 Annual … on the employee’s Additional Pay page for Earnings Code EXP. If an employee is appointed to an ineligible position … Pay page at the Effective Date level of Earnings Code EXP and enter the following information: Effective Date: Last …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-240-2023-state-police-expertise-pay