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Depew Union Free School District – Investment Program (2023M-77)
… period, officials missed an opportunity for the District to realize approximately $487,000 in additional interest … such interest earnings, the Board may have been able to avoid increasing the 2023-24 tax levy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77CUNY Bulletin No. CU-843
… Employees: Adjunct PSC employees (Comp Rate Code of AJT) in the Bargaining Units AJ and CA who meet the eligibility … by CUNY for the Summer 2025 contracts and is not included in these retroactive payments. Effective Dates: The 2023 PSC … General Salary Increase is effective 04/01/2024. Processed in Institution Pay Period 09C, paycheck dated 08/07/2025. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-843-2023-2024-professional-staff-congress-psc-retroactiveTown of Webb - Ski Collections (2018M-188)
… adequately monitored ski collections and the issuance of season passes and lift tickets. Key Findings The Board and … collections should be recorded, deposited and reconciled. Of 14,700 lift ticket and season pass transactions recorded … were not reconciled by ski area officials due to the lack of supporting documentation. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Division of Housing and Community Renewal Bulletin No. DH-59
… of the April 2013 LLS payment and provide instructions for payments not processed automatically. Affected Employees … the Job Rate of the lower grade, and whose salary upon application of the October 2012 or April 2013 Performance … Annual Addl Earnings (to prevent making another payment) Retirement and Deduction Information The LLS payment is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-59-april-2013-district-council-37-dc37-longevity-lump-sumXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… General capital assets should be classified in the appropriate account code to indicate the type of fixed asset owned. General capital assets should be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsState Agencies Bulletin No. 943
… Unit 91) Effective Date(s) Payments will be made in separate checks for the Uniform and Clothing Allowances … Unit 91). Eligibility Eligible employees must be in an eligible bargaining unit and have a status of Active, … The eligibility dates are: November 11, 2009 for employees in Administration agencies. November 4, 2009 for employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/943-2009-uniform-allowance-and-uniform-clothing-allowance-security-employeesState Agencies Bulletin No. 1103
… Officer Chief Environmental Conservation Officer Park Patrol Officer Trainee Park Patrol Officer Trainee (SPL) Park Patrol Officer Park Patrol Officer (SPL) Sergeant Park …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1103-2011-uniform-allowance-and-uniform-clothing-allowance-securityXI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… an unfair advantage over other bidders who based their bids on the full term of the agreement as set forth in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsDiNapoli: Audit Highlights Opportunities for Improvement of Apprenticeship Programs to Enhance Value and Reach
… projects,” said Gary LaBarbera, President of the NYS Building & Construction Trades Council . “We appreciate … a Registered Apprenticeship System that includes a new digital application portal for potential sponsors to submit …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-highlights-opportunities-for-improvement-of-apprenticeship-programs-to-enhance-value-and-reachOpinion 98-4
… This opinion represents the views of the Office of the State Comptroller at the time … on the issues discussed in the opinion. COUNTIES -- Powers and Duties (delegation of duties in connection with … treasurer (see County Law, §§369[6][b], 577[3], 600[1]). From the foregoing, it is apparent that if the office of the …
https://www.osc.ny.gov/legal-opinions/opinion-98-4DiNapoli Announces Robin Lois to Oversee Local Government Division
… officials, monitoring local fiscal stress, and reporting on issues facing local governments and schools. “Robin Lois … until 2024 after winning her first bid for elected office in 2017. Lois was re-elected for a second term in 2021. In that role, she served as the chief accountant and …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionDiNapoli: Many NYC Senior Citizens Remaining Too Long on DFTA Wait Lists for Services
… manner.” DFTA contracts with service providers to provide case management services to help older people access the … needed to stay at home and maintain their quality of life. Case managers perform intake assessments, evaluate benefits, … DFTA reported that more than 39,000 seniors received case management services in the city’s fiscal year ending …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-many-nyc-senior-citizens-remaining-too-long-dfta-wait-lists-servicesDeath Benefits
… to your beneficiaries depend on your retirement plan and tier. Refer to your retirement plan publication for specific … also payable to your beneficiary. Retirement System and Tier Ordinary Death Benefit Employees’ Retirement System (ERS) Tiers 2, 3, 4, 5 and 6 Your last year’s earnings multiplied by your …
https://www.osc.ny.gov/retirement/members/death-benefitsOpinion 88-36
… the rule of strict or absolute liability for the loss of public funds. Hence, liability exists whether or not the … other employee also may be personally liable for loss of public funds caused by misconduct, whether intentional or negligent. COUNTY LAW, §§403, 650; PUBLIC OFFICERS LAW, §§11, 12: A county sheriff is required …
https://www.osc.ny.gov/legal-opinions/opinion-88-36Responsiveness to Noise Complaints Related to New York City Nightlife Establishments (Follow-Up)
… them continued to operate with little or no notice from public oversight authorities to address such complaints. …
https://www.osc.ny.gov/state-agencies/audits/2020/02/04/responsiveness-noise-complaints-related-new-york-city-nightlife-establishments-followDiNapoli: Chipotle Needs to Address Concerns Over Racial Equity and Inclusion
… York State Common Retirement Fund is one of the largest public pension funds in the United States with assets of …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-chipotle-needs-address-concerns-over-racial-equity-and-inclusionState Agencies Bulletin No. 2136
… Purpose: The purpose of this bulletin is to notify agencies of a new … a tax balance adjustment due to having a Q22 overpayment in paycheck dated January 4, 2023, are affected. Background: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsWest Babylon Union Free School District – Claims Audit (2024M-62)
… The claims auditor did not perform a proper audit of claims. As a result, there is an increased risk that goods … our comment on an issue raised in the District’s response letter. … Determine whether the West Babylon Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62DiNapoli: Local Sales Tax Growth Slows
… Local sales tax collections in 2014 suffered the slowest annual growth since the end of … grew by $439 million, or 3 percent, from 2013 to 2014. In 2013, the growth rate was 5.2 percent. New York’s 15-year annual average growth in sales taxes is 4.2 percent. “Municipalities across this …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-local-sales-tax-growth-slowsState Agencies Bulletin No. 1678
… not processed automatically Affected Employees Employees in the Agency Police Services Unit (APSU) – BU31 who meet the … State, Inc. (PBANYS) provides for a Clothing Allowance. In addition, a Governor’s Office of Employee Relations (GOER) … Date(s) The 2018 APSU Clothing Allowance will be processed in a separate check in Administration Pay Period 16L, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1678-2018-clothing-allowance-certain-apsu-employees-represented-police