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State Comptroller DiNapoli Releases Municipal Audits
… account that, at times, had more than $500,000 on deposit. In addition, the board allowed debit cards to be used, which resulted in a circumvention of the town’s disbursement controls. … with water and sewer village laws and codes which resulted in $29,300 in penalties not being assessed. The board did not …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… and found exceptions totaling $292,205, including $191,253 in potential overpayments. As a result, the city paid … at another municipality. City officials made $99,761 in vacation buyout payments that were not in accordance with city collective bargaining agreements. …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… period were approximately $87 million. Of the $67 million in year-end transfers, $50.6 million went to the district’s … did not record and report all financial transactions in a timely and accurate manner, which increased the risk … financial records and reports for fiscal year 2024 in accordance with state law. In addition, the supervisor did …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases State Audits
… after CUNY’s bank authorization policy was established in 2008. However, CUNY did not have any of the required … were not on the list. These findings point to weaknesses in the monitoring of bank accounts, which increase the risk … students who were not enrolled at Wagner for the semesters in question. Higher Education Services Corporation: Tuition …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsDiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… are knowledgeable and dedicated and manage the Fund in the most efficient and effective manner possible. Weaver also … status of the Fund is currently 92.2%, as of March 31, 2025. It is one of the highest funded rates among public … combinations. In the state fiscal year ended March 31, 2025, NYSLRS paid out nearly $16.8 billion in benefits. …
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
… for their work location. Affected Employees SUNY employees in hourly or annual positions who meet the eligibility … increased the New York State minimum wage for employees in non-governmental positions. The Director of the Budget … approved as part of the 2016/17 enacted State budget. In addition , eligible full or part time annual employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateOpinion 99-6
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Revenue Anticipation Notes (issuance in anticipation of payments in lieu of taxes); (issuance in anticipation of State aid … a school district may issue revenue anticipation notes in anticipation of the receipt of payments in lieu of taxes …
https://www.osc.ny.gov/legal-opinions/opinion-99-6State Agencies Bulletin No. 1996
… establishing a temporary overtime rate for employees in certain titles represented by NYSCOPBA working at a DOH facility. Affected Employees Employees in certain Security Services Unit (BU21) titles who work at … 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate shall apply to all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997
… establishing a temporary overtime rate for employees in certain titles represented by C82 working at a DOH facility. Affected Employees Employees in certain Security Supervisors Unit (SSPU BU91) titles who … 2.5 times the employee’s regular rate of pay for employees in certain titles. The new overtime rate applies to all …
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 … your public employment. Vesting is automatic — you do not have to fill out any paperwork or file an application …
https://www.osc.ny.gov/retirement/publications/1644/becoming-eligible-benefitXIV.14.J Depreciation and Modified Approach for Infrastructure Capital Assets – XIV. Special Procedures
… Depreciation is required to be reported in the government-wide financial statements. Capital assets, … for land, land preparation, library books, construction in progress, and infrastructure assets reported using the … depreciated over their estimated useful lives as indicated in Section XIV.14.E - Recording General Capital Assets of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14j-depreciation-and-modified-approach-infrastructure-capital-assetsOperational Advisory No. 24
… : Fiscal Year End 2025-26 Important Dates Guidance : In preparation for Fiscal Year End 2025-26 the Office of the … fiscal year. Chapter XV – End of Year should be read in its ENTIRETY, since it contains updated and/or new …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/24-fiscal-year-end-2025-26-important-datesHornby Fire Company, Inc. – Internal Controls Over Financial Activities (2014M-78)
… 2014. Background The Hornby Fire Company, Inc. is located in the Town of Hornby in Steuben County. The Company contracts with the Town to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/11/hornby-fire-company-inc-internal-controls-over-financial-activities-2014mClinton Central School District – Payroll (2017M-252)
… Background The Clinton Central School District is located in the Towns of Kirkland, Marshall, New Hartford, Paris, Vernon, Westmoreland and Whitestown, in Oneida County. The District, which has approximately 1,285 … of his review of their hours worked and did not preapprove in writing overtime to be worked. Key Recommendation Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252New Hartford Central School District – Procurement (2016M-153)
… The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the Town of Frankfort in Herkimer County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Otego-Unadilla Central School District – Financial Condition (2015M-245)
… The Otego-Unadilla Central School District is located in the Towns of Otego, Unadilla, Laurens, Oneonta and Butternuts in Otsego County and the Towns of Sidney and Franklin in Delaware County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Hilton Central School District – Payroll and Leave Accruals (2016M-220)
… Background The Hilton Central School District is located in the Towns of Clarkson, Greece, Hamlin and Parma in Monroe County. The District, which operates five schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/hilton-central-school-district-payroll-and-leave-accruals-2016m-220Herkimer Central School District – Financial Condition (2016M-68)
… Background The Herkimer Central School District is located in the Village of Herkimer in Herkimer County. The District, which has approximately … fund balance. The Board does not have a long-term plan in place but has hired a consultant to assist with long-term …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/herkimer-central-school-district-financial-condition-2016m-68Harborfields Central School District – Claims Processing (2016M-38)
… 2015. Background The Harborfields Central School District is located in the Town of Huntington, Suffolk County. The … operates four schools with approximately 3,350 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-382019 Financial Condition Report – 2019 Financial Condition Report
… help New Yorkers better understand the State’s financial and economic condition. Under generally accepted accounting … New York State. It presents selected financial, economic, and demographic information in an easy-to-understand format. … of New York State It presents selected financial economic and demographic information …
https://www.osc.ny.gov/reports/finance/2019-fcr