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State Comptroller DiNapoli Releases Audits
… – College Readiness (Follow-Up) (2025-F-12) Nearly half of all students who complete high school and go to college … graduate. In general, college readiness refers to the set of skills, behaviors, and knowledge a high school student should have before enrollment in their first year of college, as well as the ability for high school students …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… financial activities were properly recorded and supported. As a result, the ability to make financial decisions was … did not always approve, support and monitor overtime. As a result, overtime expenditures exceeded budgeted overtime … students. Officials also did not complete and maintain designation forms and submit them to the New York State …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: As NYC Budget Stabilizes, New Risks Emerge
… may be used by developing formal policies around the accumulation and uses of these funds.” DiNapoli’s report … such as Supplemental Nutritional Assistance Program benefits and Pell Grants. Since budget adoption, the city has … it will again have to identify additional resources to fund these expenses next year. The city should be realistic …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-nyc-budget-stabilizes-new-risks-emergeState Health Department Slow to Inspect Violations at Adult Care Facilities, Audit Finds
… regular inspections and complaint investigations. As of 2023, there were 534 adult care facilities operating in New … oversight offices had inspection backlogs – New York City, Long Island and Western New York – while Central New York had … sampled adult care facilities across the state and found a range of serious health and safety issues, including: …
https://www.osc.ny.gov/press/releases/2025/07/state-health-department-slow-inspect-violations-adult-care-facilities-audit-findsDiNapoli: New York on Better Financial Footing
… and an improved economy, according to a report on the 2014-15 state Financial Plan released today by New York … recurring revenues with recurring spending and to limit the use of temporary resources. "New York has made significant budgetary improvements since the Great Recession to put it on solid financial footing, and …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-new-york-better-financial-footingOversight of Dam Safety
… public safety, but they can also cause millions of dollars in damage and can result in the impairment of many other infrastructure systems, such … not properly filtered and soil particles form sink holes in the dam). When a dam fails, resources must be devoted to …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyState Agencies Bulletin No. 2272
… are sent to OSC by direct deposit reversal, payroll check stop payment, certified check, or money order. These funds are held at OSC until the corresponding … To assist agencies with completion of the form and limit incorrect forms, OSC has created a new AC230, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2272-process-changes-form-ac230-report-check-returned-refund-or-exchangeReal Property Dispositions
… highest-quality and most-efficient transportation and port commerce facilities and services to move people and goods … departments that reflect its major business segments: Port Commerce, Aviation, the World Trade Center, the Port …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsCompliance With Jonathan's Law
… Objective To determine whether the Office of Mental Health is complying with the requirements established … for People With Developmental Disabilities, the Office of Mental Health (OMH), or the Office of Alcoholism and … To determine whether the Office of Mental Health is complying with the requirements established …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawState Agencies Bulletin No. 1735.1
… This bulletin is superseded by Payroll Bulletin 1735.2 Purpose To provide agencies with … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17351-minimum-wage-differential-annual-employeesState Agencies Bulletin No. 1735.2
… 1735.1 Purpose To provide agencies with instructions for the new Additional Pay Earnings Code to be used when an … 18, 2019 ) authorized the minimum hourly wage be increased for seasonal and other non-statutory positions to $15.00 for State employees whose job location is within the five …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17352-minimum-wage-differential-annual-employeesManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… purchase orders, meaning that purchase orders were issued after goods and services were received rather than approving …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Employer Education Seminars
NYSLRS employers can schedule training seminars for benefit and reporting staff who work with NYSLRS as well as preretirement presentations for their members
https://www.osc.ny.gov/retirement/employers/employer-education-seminarsState Agencies Bulletin No. 2109
… from 0001 to 2023. The agency must evaluate the employee’s Payroll Status beginning from the time of reallocation … to determine if the increment code must be updated. If the Payroll Status remained Active, Leave With Pay or Leave of … the increment code of the lower grade reinstated. If the Payroll Status was Leave of Absence not related to a Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2109-april-2023-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 2008
… automatic processing of the April 2022 PEF LLS payment and provide instructions for payments not processed … Employees Employees in the Professional, Scientific, and Technical Services Unit – BU05 with an increment code of … the 2019-2023 Agreement between the State of New York and the PEF, provides for payment of Performance Awards …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsTown of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… if the accounting for capital projects was accurate and complete and if internal controls over cottage rental collections were adequate and operating effectively for the period January 1, 2013 … if the accounting for capital projects was accurate and complete and if internal controls over cottage rental …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalProblem Claims – Improving the Effectiveness of Your Claims Auditing Process
… who approved the claim. The official should contact the vendor to request a more detailed claim and to educate the vendor on itemization requirements. If the claim is for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsDiNapoli: Jobs in NYC Construction Industry Took Huge Hit During Pandemic, Over 14% Decline
… Trends and Impact of COVID-19 Spanish Version La industria de la construcción en la ciudad de Nueva York: tendencias recientes e impacto del COVID-19 …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-jobs-nyc-construction-industry-took-huge-hit-during-pandemic-over-14-declineOpinion 2006-8
… “retirement awards”) GENERAL MUNICIPAL LAW §6-p: Monies is an employee benefit accrued liability reserve fund may not be … percentages of the employees’ final year salaries and paid upon retirement to central school district employees … in an employee benefit accrued liability reserve fund to pay for lump sum “retirement awards” paid upon retirement …
https://www.osc.ny.gov/legal-opinions/opinion-2006-8XIX.7 Moving Expenditures Charged Prior to Conversion to a PCIP Converted Project ID – XIX. Project Costing (PCIP)
… On March 31, 2022 all NYS01 Project IDs that were linked to a customer contract were converted to a new unique project ID with a Z at the end. Any prior … under the NYS01 Project were NOT converted over to the new projects and therefore when attempting to post an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix7-moving-expenditures-charged-prior-conversion-pcip-converted-project-id