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Comptroller DiNapoli Releases Municipal Audits
… have been issued. Town of Alexandria – Redwood Water and Sewer District Charges (Jefferson County) Town officials did not bill water and sewer charges in accordance with town ordinances. … the water ordinance did not provide a clear, consistent and equitable basis for billing property owners. In addition, …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-auditsOpinion 92-31
… (no authority to sell in newsletter) VILLAGES -- Powers and Duties (publication of informational newsletter) VILLAGE … A village, by local law, may provide for the publication and distribution of a newsletter for its residents containing … of public meetings, information as to the structure and function of village government, schedules of village …
https://www.osc.ny.gov/legal-opinions/opinion-92-31State Agencies Bulletin No. 2354
… Employees in the Security Services Unit (SSU - BU01) and the Security Supervisors Unit (SSPU - BU61) at DOCCS … Agreement dated 03/08/2025 between the State of New York and the New York State Correctional Officers and Police Benevolent Association, Inc (NYSCOPBA), and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesState Agencies Bulletin No. 421
… Affected Employees Employees who work in Monroe County and certain employees at Hudson Valley DDSO (51210). … the five boroughs of NYC, (Bronx, Kings, NY City, Queens and Richmond), or in Suffolk, Nassau, Rockland, and Westchester counties receive an additional $1,200 added …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/421-new-earnings-code-location-payDiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… today that he has appointed Nelson Sheingold as Counsel to the Comptroller, to take effect in early March. He will direct all legal … for the Office of the State Comptroller and continue to lead efforts to fight public corruption. Since 2011, … today that he has appointed Nelson Sheingold as Counsel to the Comptroller to take effect in early March …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerReview of Travel Card Expenses
… Director of Suicide Prevention (Director) were appropriate and made in accordance with New York State travel rules and regulations. Background According to the New York State travel rules and regulations, the State will only reimburse actual, …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesUse of Vendor-Supported Technology
… corporation responsible for public transportation in Erie and Niagara counties, including operation of the Metro Bus and Rail System, Buffalo Niagara International Airport, and Niagara Falls International Airport. NFTA has …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyAlden Central School District – Fuel Management (2024M-90)
… the Superintendent of Schools (Superintendent) and Business Administrator (BA) did not establish clear … including: verifying the quantity of fuel purchased and unit price charged, controlling fuel access, safeguarding … inventory records, performing inventory reconciliations and properly billing non-District users. As a result: The …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… to ensure that financial activity was properly recorded and reported and that District moneys were safeguarded for the period … No. 1 is a district corporation of the State, distinct and separate from the Town of Paris, in Oneida County. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… was to evaluate the propriety of the Agency’s financial and operational activities for the period October 1, 2012 … public benefit corporation that was established to plan and undertake urban renewal projects in the Village of … department of the Village of Fairport Office of Community and Economic Development, which inappropriately gives the …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Town of Lebanon – Justice Court (2013M-247)
… the Justice was properly accounting for all Court moneys and to review the Court’s internal controls over financial … The Town of Lebanon is located in Madison County and has a population of 1,332 residents. The Town Board, which comprises the Town Supervisor and four council members, is the legislative body responsible …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Town of New Baltimore – Procurement Practices (2013M-203)
… The Town of New Baltimore is located in Greene County and has a population of approximately 3,370. The Town is … by an elected Town Board comprised of a Town Supervisor and four Board members. For the 2013 fiscal year, the Town’s … purchases that were not properly bid as required by law, and approximately $94,000 in purchases that did not have …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Town of Minetto – Financial Condition (2013M-284)
… located in Oswego County, is approximately 6 square miles, and serves approximately 1,660 residents. The Town Board, … in the general fund, $434,000 in the highway fund, and $42,000 in the lighting district. Key Findings The Board … a result, the financial condition of the general, highway and lighting district funds has diminished in recent years, …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Wayne Central School District – Financial Management (2012M-229)
… Wayne Central School District is located in Wayne County and Monroe County. The District is governed by the Board of … primarily with State aid, sales tax, real property taxes, and grants. Key Finding Over the last five years, District officials consistently underestimated revenues and overestimated expenditures in the adopted budgets by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Oversight of the Early Intervention Program’s State Fiscal Agent
… (Program). The mission of the Program is to identify and evaluate as early as possible those infants and toddlers from birth to three years of age whose healthy development is compromised and provide for appropriate intervention to improve child and …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentSelected Wage Investigation Procedures (Follow-Up)
… Labor Laws (Laws), such as those that cover minimum wage and overtime, illegal deductions, day-of-rest and meal period requirements, and child labor. Division investigators from 12 District …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-followCity of Olean – Budget Review (B18-1-1)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the City took appropriate action on our … the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Operational Advisory No. 10
… July 1, 2018 FBIC charges will be systematically generated and posted in the Statewide Financial System (SFS) through a … to provide general guidance on the FBIC automated process and agency responsibilities regarding standard rates, … waivers, redirects, reviewing journals, running queries and security roles: Chapter VII.9.A - Fringe Benefits and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/10-fbic-automationDiNapoli Releases Analysis of SFY 2024-25 State Budget
… increases spending for vital state services like Medicaid and school aid and includes new funding and policy changes to spur the creation of much needed …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetCUNY Bulletin No. CU-710
… The purpose of this bulletin is to provide guidelines and processing procedures for the 2020 retroactive 2% pay … affected. Background The CUNY Board of Trustees approval and the Implementation Memorandum of Agreement dated … of New York (CUNY) with the implementation instructions and authorization for the processing of the retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-710-cuny-2020-retroactive-2-pay-rate-increases-new-york-state