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State Agencies Bulletin No. 829
To inform agencies of new Time Entry codes and procedures for the payment of Location Pay Location Pay MidHudson Inconvenience Pay and Overtime Adjustments f
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/829-location-pay-location-pay-mid-hudson-and-inconvenience-pay-seasonalState Agencies Bulletin No. 1928
… April 1, 2021 to eligible M/C employees based on the April 2020 Salary Schedule. Effective Dates The April 2021 M/C … grade on the payment effective date based on the 04/01/2020 Salary Schedule, and employees in NS positions (Grade … (13) complete pay periods in such grade in fiscal year 2020-2021; and Has a Comp Rate Code of ANN on the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1928-april-2021-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 1927
… inform agencies of the automatic processing of the April 2020 M/C Performance Advances and provide instructions for … for payment of performance advances effective April 1, 2020 to eligible M/C employees based on the April 2019 Salary Schedule. Effective Dates The April 2020 M/C Performance Advances will be paid using the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1927-april-2020-managementconfidential-mc-performance-advancesState Comptroller DiNapoli Releases Audits
… of Health – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and … of Recipients in Nursing Homes (Follow-Up) (2023-F-12) For Medicaid recipients enrolled in managed care, the … implemented. Office of Information Technology Services – Windows Domain Administration and Management (2022-S-19) As …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-auditsXVI.4.A Cash and Investments – XVI. Financial Reporting
… References: GASB Statement No. 40 – Deposit and Investment Risk Disclosures (an amendment of GASB Statement No. 3) (GASB … and GASB Statement No. 72 require various disclosures of risk exposure arising from the State’s cash and investment … of deposit and investment policies related to credit risk, concentration of credit risk, interest rate risk, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsState Comptroller DiNapoli Releases Municipal Audits
… In addition, officials appropriated fund balance to balance the budgets because purported revenues were not sufficient to fund operations. However, operating … town’s code of ethics. The prohibited interest occurred when the board member’s business repaired a town dump-truck …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Village of Ocean Beach – Credit … items were appropriate and for village purposes. Barker Central School District – Payroll (Niagara County) Employee … properly prepared for all bank accounts. Sewanhaka Central High School District – Information Technology (IT) …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: New York on Stronger Financial Footing
… largely been curtailed, such as distributing large sums of money outside of the budget process, have once again appeared in this … on how that goal will be reached.” Based on the Division of the Budget’s (DOB) spending and receipt estimates included …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingState Comptroller DiNapoli Releases Municipal Audits
… financial reports to the State Comptroller’s Office. Town of North Elba – Cash Collections (Essex County) Auditors … the golf director did not provide adequate oversight of golf course collections. Auditors also found the park … did not ensure employees remitted collections at the end of activities. Frankfort Hill Volunteer Fire Company – …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap
… on attendance and enrollment, difficulties in measuring student achievement and learning loss, and budgetary risks … to programming have compounded the negative effects on student learning. The pandemic’s impact on education was … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gapDiNapoli: Thruway Authority Toll Increases Should Be Last Option
… and put in place all possible cost-savings and alternative revenue actions to minimize costs to drivers. Raising tolls … was spent on the bridge – more than half of the Thruway’s capital spending – with an additional $254 million budgeted … cost of the Cuomo Bridge and other projects, but remaining capital costs associated with the bridge have been financed …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-thruway-authority-toll-increases-should-be-last-optionState Comptroller DiNapoli Releases Municipal & School Audits
… review of the district’s finances. The district is on track to incur a 2025-26 fiscal year budget deficit of … create future funding gaps due to the district’s reliance on debt to pay for operating expenses. Wyandanch Union Free …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… procured or not procured as required by the BOCES’ regulation on purchasing procedures (Purchasing Regulation). BOCES officials did not: Competitively bid three … equipment totaling $318,454, as required by the Purchasing Regulation. Have support that they obtained the required …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesSherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… the District established adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom … accounted for. Key Findings District officials need to improve internal controls over FFA cash receipts and … tested totaling $5,871. FFA advisors used debit cards to make purchases totaling $74,893 without the required prior …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… $782,100. Key Recommendations Develop and adopt budgets with realistic estimates of revenues and expenditures based … plans. Ensure that officials and employees are familiar with and follow the requirements General Municipal Law as … relate to conflicts of interest. Town officials agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222Oversight of Direct Placement of Children
… 2019. About the Program OCFS oversees the State’s child welfare system, and its Central Office is responsible for supervising and coordinating child welfare services, which are administered by 58 Local … is tracked in CONNECTIONS, the system of record for child welfare in New York State. Key Findings OCFS does not …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-childrenNew York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… The COVID-19 pandemic abruptly halted tourism in New York City, one of the world’s top tourist and business traveler destinations, … The COVID19 pandemic abruptly halted tourism in New York City one of the worlds top tourist and business traveler destinations …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… complete report - pdf ] Audit Objective Determine if the former Highway Superintendent (Superintendent) maintained … and appropriate records and reports. Key Findings The former Superintendent intentionally destroyed highway records. The former Superintendent submitted five inaccurate claims to the …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30City of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… provided proper oversight of non-payroll disbursements and the former City Comptroller (former Comptroller) properly accounted for these disbursements. Key Findings The City Council, the former Comptroller and other City officials did not … provided proper oversight of nonpayroll disbursements and the former City Comptroller former Comptroller properly …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163Town of Plattekill – Information Technology (2025M-132)
… (Supervisor) adequately manage the Town’s network user accounts and develop adequate controls to safeguard … the Audit Area Town officials must manage network user accounts and develop adequate controls to minimize the risk of unauthorized use, access and loss. Network user accounts are potential entry points for attackers …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132