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East Aurora Union Free School District - Procurement (2023M-125)
… Did not obtain competitive pricing or retain documentation to demonstrate quotes were obtained for 48 purchase and … and indicated that they have initiated or plan to initiate corrective action. … Determine whether the East …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Town of Western - Supervisor’s Records and Reports (2022M-184)
… financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Rhinecliff Fire District – Board Oversight (2024M-154)
… report – pdf] Audit Objective Determine whether the Rhinecliff Fire District (District) Board of Fire … oversight of District financial activities. Key Findings The Board did not adequately provide oversight of financial operations. As a result, the Board hindered their ability to make informed financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/16/rhinecliff-fire-district-board-oversight-2024m-154State Comptroller DiNapoli Releases Audits
… City University of New York (CUNY) fiscal years ended June 30, 2023, CUNY received a total of $24 million in New York …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsOpinion 95-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … that bear on the issues discussed in the opinion. SCHOOL DISTRICTS -- Central High School Districts … 234 App Div 464, 255 NYS 486, affd 259 NY 582, "last preceding" census refers to last census …
https://www.osc.ny.gov/legal-opinions/opinion-95-16Hammondsport Central School District – Multiyear Planning (2024M-54)
… effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory … include: the maximum funding goal or annual contributions for each reserve; gains or losses on the sale of investments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54State Comptroller DiNapoli Releases Municipal Audits
… purposes and presented and approved by the board before payment. Village of Walton – Bio-Digester Capital Plan …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-0Opinion 93-16
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … firefighter to take time off to respond to fire alarms does not alter the periods when, in fact, the volunteer is … a firefighter to take time off to respond to fire alarms does not affect the time during which the individual is …
https://www.osc.ny.gov/legal-opinions/opinion-93-16Opinion 91-16
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-91-16NY Common Retirement Fund Announces New Measures to Protect State Pension Fund From Climate Risk and Invest in Climate Solutions
… The New York State Common Retirement Fund (Fund) will restrict … holdings is approximately $26.8 million as of Dec. 31, 2023. DiNapoli also announced the Fund has met its initial …
https://www.osc.ny.gov/press/releases/2024/02/ny-common-retirement-fund-announces-new-measures-protect-state-pension-fund-climate-risk-and-investState Agencies Bulletin No. 2207
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s … the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic … to the Social Security Administration (SSA). As PayServ does not include this information, OSC will be mailing a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2207-april-2022-retroactive-200-salary-increase-and-april-2023-retroactiveDivision of Housing and Community Renewal Bulletin No. DH-48
… Deficiency GARNSH Garnishments HIATRG Regular After Tax Health HIATSP Special After Tax Health Adj HIBTRG Regular Before Tax Health HIBTSP Special Before Tax Health Adj Undeliverable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-48-retroactive-april-1-2010-salary-increase-employeesComptroller DiNapoli Releases School District Audits
… appropriations by a total of approximately $1.6 million from 2016-17 through 2018-19. In addition, the district … did not have disbursing orders that included the two required authorizing signatures. One of the disbursing orders … officials did not develop a written disaster recovery plan. Walton Central School District – Fund Balance (Delaware …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-auditsAccounting and Financial Reporting for Leases as Required by GASB Statement No. 87
This bulletin provides accounting and financial reporting guidance related to those contracts that meet the definition of a lease, and illustrates how local governments, and school districts will need to account and report these leases in their annual update document (AUD) and the ST-3.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-leases-required-by-gasb-87.pdfAccounting and Financial Reporting for Fiduciary Activities as Required by GASB Statement 84
Accounting and Financial Reporting for Fiduciary Activities as Required by GASB Statement 84
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-and-financial-reporting-for-fiduciary-activities-gasb-84.pdfReview of the Enacted Budget: State Fiscal Year 2021-22
… At this time, DOB has not indicated whether the 5 percent withholding that remains from certain local aid payments in …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22State Agencies Bulletin No. 1941
… not processed automatically. Affected Employees Employees in the Professional, Scientific, and Technical Services Unit … will be based on the 2018 Salary Schedule (currently in effect). Note: For the Institution paycheck dated … code on the employee’s Job Data page is 1004 and the FIS Amount field is blank; FIS At or Below Current – if the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1941-october-2021-public-employees-federation-pef-performance-advancesUnified Court System Bulletin No. UCS-138
… are exceptions to the original eligibility criteria. If an employee is not in an eligible bargaining unit but has been … Time Entry earn codes that are calculated based on an employee’s additional salary factors such as overtime ( OTD ) … updated. The report will be sorted by DeptID and then by employee name, in alphabetical order. Fields on the report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-138-retroactive-adjustment-senior-officer-series-sos-differentialState Comptroller DiNapoli Releases Audits
… Environmental Facilities Corp. (EFC): Monitoring the Green Innovation Grant Program (2017-S-19) Auditors found EFC … of 6.7 months just to assign an incoming complaint to an examiner, among other findings. In a follow-up, auditors …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-350
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the July 2023 Increase to On-Call Pay and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-350-july-2023-increase-call-pay-eligible-professional-services