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McGraw Central School District – Fund Balances (2017M-248)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District … McGraw Central School District is located in the Village of McGraw in Cortland County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… clerk, School Business Manager and two employees of a contractor all have administrative privileges within the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Brooklyn Man for Allegedly Pocketing over $23K in Deceased Mother's Pension Benefits
… Local Employees Retirement System to his deceased mother, Sandra Buie, between May 2011 and December 2012. "Jimmie Buie … allowed her to pass on pension payments to her daughter, Sandra Buie, at the time of her death. Thelma Hairston died … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-ag-schneiderman-announce-arrest-brooklyn-man-allegedly-pocketing-over-23kUnified Court System Bulletin No. UCS-174
… Effective Date(s) Immediately Background Although it is not always possible for agencies to complete their … current pay period plus nine retroactive periods). There is no limit on retroactive payment of location pay when the entire agency is located in an eligible area. Reclassifications …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-174-retroactive-transactions-unified-court-system-agenciesYork College – Time and Attendance Practices for Public Safety Staff
… College had adequate controls over the time and attendance of Public Safety employees to provide reasonable assurance … 1, 2012 to May 31, 2014. Background The City University of New York (CUNY) consists of 11 senior colleges, six community colleges, and several …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/york-college-time-and-attendance-practices-public-safety-staffLanguage Access Services
… and provide equal access to government programs and services, Executive Order 26, issued on October 6, 2011, … Executive State agencies that provide direct public services to translate vital documents into the six most … based on U.S. Census data and to provide interpretation services. Executive Order 26.1, issued on March 23, 2021, …
https://www.osc.ny.gov/state-agencies/audits/2023/10/26/language-access-servicesOpinion 92-48
… to whether all or a portion of the capital improvement is sold. 1987 Opns St Comp No. 87-71, p 107 is superseded to the extent inconsistent. You ask whether … Opn No. 87-71, supra , that when a parcel of real property is purchased with the proceeds of obligations authorized to …
https://www.osc.ny.gov/legal-opinions/opinion-92-48Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce (2017-S-58)
To determine whether the Port Authority of New York and New Jersey has a tracking system that accurately accounts for all its properties, including all...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s58.pdfDiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… on charges of: Two counts of Grand Larceny in the Second Degree (a C felony) Scheme to Defraud in the First Degree (an E felony) Two counts of Conspiracy in the Fourth … CPA, assured his client that the investment was safe, had no risk, and the principal would be returned after a two-year …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationDiNapoli Releases November State Cash Report
… or 2.4 percent, from the same period last year, according to the state cash report issued today by State Comptroller Thomas P. DiNapoli. Year-to-date tax collections of nearly $45.2 billion were $23.3 … the latest projections included in the mid-year update to the Financial Plan. The state also received $273 million …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportAdministration of the Contract With the Postgraduate Center for Mental Health
… To determine whether the Office of Mental Health (OMH) is effectively administering its Supportive Housing Contract … through the end of our fieldwork. Background OMH’s mission is to promote the mental health and well-being of all New Yorkers. One of OMH’s major programs is known as “supportive housing,” which combines affordable …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthTown of Allen – Town Clerk Collections (2024M-120)
… within three business days of being collected for total daily aggregate collections exceeding $250, as required. …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Examples from GASB Statement 34 - Statement of Net Assets
… Component Units ASSETS Cash and cash equivalents $ 13,597,899 $ 10,279,143 $ …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… benefit corporation established by a special act of the New York State Legislature in 1979 for the benefit of the City of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andCUNY Bulletin No. CU-358
… status: For all rate increases, request a Pay Change with the Action/Reason code of Pay Rate Chg/CRT (Pay Rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-358-retroactive-salary-rate-increases-electriciansCUNY Bulletin No. CU-357
… Purpose To explain the agency procedures for reporting rate increases and adjustments for "miscellaneous earnings." Affected Employees CUNY … Increases To ensure all Job Action requests are submitted for each employee, the agency should submit requests in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-357-retroactive-salary-rate-increases-elevator-mechanicsCUNY Bulletin No. CU-371
… earnings." Affected Employees CUNY employees in the titles of Steamfitter and Steamfitter Helper Effective Date(s) Increases may be submitted in Pay Period 5C (Institution), paychecks dated 6/4/09 Rate … 2009. The new rates and other information are contained in a memorandum from Carmelo Batista, Jr. dated April 16, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-371-retroactive-salary-rate-increases-steamfitters-andCUNY Bulletin No. CU-366
… Purpose To explain the agency procedures for reporting rate increases … earnings." Affected Employees CUNY employees in the titles of Plumber, Supervisor Plumber, Plumber Helper, Thermostat … and 1/1/08 Background The rate increases are pursuant to the New York City Comptroller’s Consent Determination …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-366-retroactive-salary-rate-increases-plumbers-supervisorCUNY Bulletin No. CU-365
… Purpose To explain the agency procedures for reporting rate increases and … earnings." Affected Employees CUNY employees in the titles of Oiler, Stationary Engineer and Senior … increases are effective 10/8/07 and 10/8/08 Background The rate increases are pursuant to the New York City …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-365-retroactive-salary-rate-increases-oilers-stationaryCUNY Bulletin No. CU-750
… purpose of this bulletin is to provide agency instructions for processing the CUNY rate increases for Plumbers, Supervisor Plumbers, Plumber’s Helper … City of New York and the Plumbers Local Union No. 1, U.A. for retroactive increases for employees in the titles of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-750-cuny-retroactive-salary-rate-increases-plumbers-supervisor