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Department of Health (Department) Examination of Travel Expenses
… Ensure employees submit expense reports within 30 days from the end of travel. Train supervisory staff on how to …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesSUNY Bulletin No. SU-213
… Unit (PSNU) – BU08 who meet the eligibility criteria and are selected by the campus president Background Chapter … the 2011-2016 Agreement between the State of New York and the United University Professions, provides for a one-time lump sum bonus payment distributed at the discretion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-213-2014-discretionary-award-psnu-employees-represented-unitedState Agencies Bulletin No. 1559
… Employees Employees of the Department of Transportation and the Office of Parks, Recreation and Historic Preservation in the following bargaining units … on NYS highway routes or on NYS parkway systems at least one-third or more of the time and actually worked in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1559-2017-special-assignment-duty-pay-civil-service-employees-associationCity of Lockport – Budget Review (B22-1-8)
… accumulated deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The Act requires … State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … for matters described below, the significant revenue and expenditure projections in the proposed budget appear …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8DiNapoli Releases Year-End State Cash Report
… tax collections in March. "While personal income tax and consumption tax receipts exceeded the latest projections … General Fund spending that was well below projections and unspent funds from financial settlements." All Funds … federally funded payments to the Essential Plan Program) and Medicaid (up $2.8 billion primarily from federal …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-releases-year-end-state-cash-reportDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… almost doubled that for the same period last year (1.9%) and was nearly the same as the average growth rate for the … to June period from 2010 to 2019 during the recovery and expansion following the Great Recession. “While New … communities weather federal policy changes, inflation and other economic factors,” said DiNapoli. “Local officials …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearCUNY Bulletin No. CU-744
… Background Pursuant to an Agreement between the CUNY and the CUNY Research Foundation (CUNY RF), instructional … 2022 RF Summer Salaries – Semi-Monthly Certification and Paydate Deadlines schedule, payments may be submitted beginning with paychecks dated 07/14/2022 and must be completed by paychecks dated 03/09/2023. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-744-2022-city-university-new-york-cuny-research-foundationDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… where new housing has been concentrated since 2010 and implications for growth in other areas under the “City of Yes” initiative and the creation of the 485-x affordable housing program. … housing at a faster pace over the last several years, and it is still not enough to meet demand,” DiNapoli said. …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallOpinion 88-60
… 841, 358 NYS2d 957; Brooklyn Park Comr's v Armstrong , 45 NY 234; see also Parks, Recreation and Historic Preservation … grant of privilege or true concession, and not a lease ( Miller v City of New York , 15 NY2d 34, 255 NYS2d 78; cf . … AD2d 852, 507 NYS2d 465, stating, without discussion of Miller , supra , that a lease of park land to a private …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 88-79
… discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans (applicability of prohibition to moneys received … the particular federal law without violating the gift and loan provisions of Art. VIII, §1 of the New York … of grant funds, including the repayment of principal and interest of any loan, constitutes "program income". The …
https://www.osc.ny.gov/legal-opinions/opinion-88-79Aloma D. Johnson Charter School – Leave Accruals (2017M-218)
… totaled approximately $3.9 million. Key Findings Sign-in and sign-out sheets did not agree with leave request forms, … leave balances recorded in the employee leave records and found that 12 of these employees’ leave carryover amounts … were overstated by 47 days. Key Recommendations Develop and adopt a comprehensive system of controls over leave time …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Division of Diversity Management
… Division: provides guidance throughout the agency and facilitates policy to establish a fair, fully inclusive … Comptroller’s Executive Order prohibiting discrimination and harassment, as it's charged with helping implement all federal, State and local laws related to Equal Employment Opportunity offers …
https://www.osc.ny.gov/about/division-diversity-managementCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… Joint Fire District is located in Livingston County, and is governed by a Board of Fire Commissioners that … totaled $292,725. Key Findings The Treasurer processes and pays certain claims prior to the Board’s audit which are … audit. The Board did not use the prescribed budget format, and adopted budgets which did not include the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsApalachin Fire District – Oversight of Financial Operations (2013M-25)
… District is a district corporation of the State, distinct and separate from the Town of Apalachin and located in Tioga County. The Board of Fire Commissioners … The District does have adequate financial policies and procedures. The Board has adopted purchasing, investment, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/10/apalachin-fire-district-oversight-financial-operations-2013m-25Lake George Fire Company - Cash Receipts (2015M-216)
… and other financial records, including those of the Drill Team. Ensure that an annual audit of the Department Treasurer’s and the Drill Team’s chief financial officer’s records is performed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216Greenville Fire District #1 – Board Oversight (2014M-376)
… #1 is a district corporation of the State, distinct and separate from the Town of Greenville, located in Greene … budgets did not include detailed estimates of revenues and did not include estimates of fund balance. Reserve funds … established. Claims were paid prior to Board review and did not contain itemized vouchers. The Treasurer does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Village of Endicott – Budget Review (B4-16-7)
… review was to determine whether the significant revenue and expenditure projections in the Village’s tentative budget … of our review, we found that the significant revenue and expenditure projections in the tentative budget for the general, electric and parking funds are reasonable. The water and sewer funds’ …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Town of Cobleskill – Budgeting (2023M-138)
… were overestimated in the town-wide (TW) general and highway funds, and estimated revenues were underestimated in the … than appropriations by an average of $89,000 (15 percent) and $196,000 (26 percent) in the TW general and highway …
https://www.osc.ny.gov/local-government/audits/town/2024/03/01/town-cobleskill-budgeting-2023m-138Town of Worcester – Claims Audit (2022M-145)
… As a result, disbursements were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample … tax totaling $243. Key Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Elmsford Union Free School District – IT Asset Management (S9-22-9)
… to confirm they were inventoried. We found 16 percent of the sampled assets were not properly accounted for. Specifically: Seven IT assets with combined costs of $4,111 were located but not inventoried. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/elmsford-union-free-school-district-it-asset-management-s9-22-9