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City of Glen Cove– Budget Review (B7-13-16)
… continues to finance operating expenditures with debt when it should be funding such expenditures with operating …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Franklin County – Procurement (2016M-366)
… Franklin County is located in northeastern New York State and has a population of approximately 51,600. The …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366Brookfield Central School District – Financial Condition (2014M-48)
… three years. The Board did not receive budget-to-actual or budget transfer reports. The Board has not developed a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48Restrictions on Consecutive Hours of Work for Nurses
… on a timely basis. The Worker Protection Monetary (WPM) System lacks the functionality for management to oversee … of the Law. Improve the functionality of the WPM System to better assist management in tracking nurse overtime …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nursesDiNapoli Announces Sale of $636 Million State of New York General Obligation Bonds
… bonds, totaling $635.9 million. The state expects to sell $181.1 million for new money transportation, … and depending on market conditions, $454.8 million to refund a portion of certain outstanding General Obligation bonds to reduce the state’s debt service costs. The net proceeds of …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-636-million-state-new-york-general-obligation-bondsOther Bulletin No. 76
… Budget Bulletin D-1152 provide for payment of the 2024-2025 Longevity Payments effective April 2024 as a one-time, … list on 03/31/2024 becomes eligible if they return to the payroll or are appointed to an eligible position between … requirement following the employee’s return to active payroll status. Demotions after 03/31/2024: An employee who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-76-april-2024-state-university-construction-fund-scfOther Bulletin No. 69
… list on 03/31/2023 becomes eligible if they return to the payroll or are appointed to an eligible position between … requirement following the employee’s return to active payroll status. Demotions after 03/31/2023: An employee … . Please email completed Correction Sheets to the Payroll Earnings mailbox; please include the Department ID …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-69-april-2023-state-university-construction-fund-scfCVS Health – Temporary Holding Account Rebate Revenue
… covered the period January 1, 2014 through December 31, 2018. About the Program The New York State Health Insurance … for the period January 1, 2014 through December 31, 2018. In accordance with the contract, CVS Health was … for the period January 1, 2014 through December 31, 2018. CVS Health agreed Civil Service is due the additional …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueOpinion 98-14
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … in the opinion. LOCAL LAWS -- Municipal Funds (authority to supersede town budget procedures) -- Pre-emption (town … an estimate by the designated date, the budget officer is required to prepare an estimate for the administrative …
https://www.osc.ny.gov/legal-opinions/opinion-98-14State Comptroller DiNapoli Releases Municipal Audits
… accessibility at selected town facilities. City of North Tonawanda – Audit Follow-Up (Niagara County) The follow-up assessed the City of North Tonawanda’s progress, as of August 2024, in implementing recommendations in the audit report City of North Tonawanda – Financial Condition …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsOther Bulletin No. 49
… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-49-april-2019-state-university-construction-fund-scfOpinion 2006-11
… board member has an interest in town purchases from an auto parts store solely because the board member is an … or performance of any portion of town orders from the auto parts store, he or she is paid a salary by the store and … a prohibited interest if the town makes purchases from an auto parts store that employs the board member as its …
https://www.osc.ny.gov/legal-opinions/opinion-2006-11Sempronius Fire Company – Financial Activities (2017M-231)
… Company is affiliated with the Three Town Fire District in Cayuga County and provides fire protection services for … is governed by a five-member Board. Operating expenses in 2016 totaled $40,849. Key Findings The Board did not … statements were not prepared for fundraising events held in 2016 with revenues totaling $59,449. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/sempronius-fire-company-financial-activities-2017m-231Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… and parts of the Towns of Bedford, Pound Ridge and North Salem in Westchester County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalState Agencies Bulletin No. 1192
… of the agency addressthat will be displayed on employee Form W-2 for 2012. Effective Date(s) Immediately Agency … that the correct return address is printed on employee Form W-2 Wage and Tax Statements for 2012. OSC Actions OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1192-verification-agency-return-address-employee-form-w-2s-wage-and-taxState Agencies Bulletin No. 1095
To request verification of the agency addressthat will be used on employee Form W2 for 2011
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1095-verification-agency-return-address-employee-form-w-2s-wage-and-taxOther Bulletin No. 63
… will be taken from the LLS payment for normal retirement contributions, garnishments and federal levies. All general …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-63-april-2022-state-university-construction-fund-scfOpinion 88-2
… a special assessment is not paid prior to the end of the fiscal year, the assessment with penalties is levied with the …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Village of Sagaponack – Claims Processing (2017M-124)
… $850,659. Key Findings The Board does not review each claim to determine if the claims are properly itemized and … a thorough and deliberate claims audit, ensuring that each claim has sufficient supporting documentation, and that …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Bedford Central School District - Information Technology (2018M-164)
… designed and operating effectively. Key Findings Access to the District’s financial application was not properly … IT control weaknesses were communicated confidentially to District officials. Key Recommendations Ensure that user access to the financial application is properly segregated. Limit …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164