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Groton Central School District – Cash Management (2020M-124)
… interest earnings. Key Findings District officials did not maximize interest earnings. During the audit period, the … could have earned another $367,963 if officials invested available funds in a financial institution that offered higher interest rates. The Business Official did not: Develop and manage a comprehensive investment program or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/01/29/groton-central-school-district-cash-management-2020m-124Overtime Compensation – Enhanced Reporting
… or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety overtime … pay; Inconvenience pay; Location pay; and Straight pay for holidays. *Not all holiday premium pay is considered …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/overtime-compensationState Fiscal Year 2022-23 Enacted Budget Analysis
… variety of factors. Economic growth is forecasted to slow after the surge resulting from the lifting of the pandemic … anticipated to be incurred for the Gateway Program and after an estimated $19 billion in debt issuances excluded … which provides significant flexibility to the Executive after enactment of the Budget regarding the use of billions …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisDiNapoli: Unsafe Conditions, Questionable Spending Found at Affordable NYC Housing Complexes
… Photos Available Here Unsafe conditions and over $1 million … dangerous, egregious conditions through this audit, and call for HPD to ensure they are resolved. Housing is a human … is entirely unacceptable. Safe, well-maintained housing is not a luxury, but a necessity. It is imperative that these …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-unsafe-conditions-questionable-spending-found-affordable-nyc-housing-complexesTown of Windsor – Capital Project (2025M-52)
… whether they were properly awarded. Additionally, although not required by the Town’s procurement policy (Policy), the … possible and without favoritism. When Town officials do not seek or properly document competition, taxpayers have … funded the Project with $1.5 million in TOV funds and did not have adequate documentation to support how the funds were …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… supported and for valid District purposes, they did not always ensure that the disbursements were properly … or unsupported payments could have been made and may not have been detected and corrected. We reviewed 15 wire … reviewed included 10 invoices totaling $26,441 that were not properly audited or approved before they were paid. The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45State Agencies Bulletin No. 820
… Agencies Department of Transportation Division of State Police Office of General Services Office of Parks, Recreation … eligibility period. PayServ For eligible employees who do not submit tool purchase receipts during the eligibility … Payment Information The Tool Allowance payment is not pensionable and is not included in the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/820-june-2008-tool-allowance-payment-csea-operational-services-unitState Agencies Bulletin No. 1176
… Agencies Department of Transportation Division of State Police Office of Parks, Recreation & Historic Preservation … eligibility period. PayServ For eligible employees who do not submit tool purchase receipts during the eligibility … Payment Information The Tool Allowance payment is not pensionable and is not included in the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1176-2012-tool-allowance-payment-csea-operational-services-unit-bargainingContract Advisory No. 21
… updated in SFS and funds reserved (pre-encumbered) to be available for use via Purchase Order (PO). A list of contracts that have not been updated is available on the SFS Secure Website … Contracts Contract Advisory 21 . Any contracts which have not been made available for use should be acted on …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/21-reminder-update-and-pre-encumber-contracts-converted-during-ee1-october-2015DiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… Department (SED) for $2.6 million in expenses that were not allowed. “The State Education Department determines how … based on the eligible expenses they report. Providers are not allowed to charge the costs of related services to the … the costs it reported to SED for reimbursement, it could not provide documentation explaining where staff worked and …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesDiNapoli Seeks Increased Diversity at Pension Fund's Portfolio Companies
… with Activision Blizzard, Inc. , Pinterest, Inc. , and Wells Fargo Company — companies that have been impacted by … or discrimination. The proposals at Pinterest and Wells Fargo were co-filed by Lander and three of the NYC …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-seeks-increased-diversity-pension-funds-portfolio-companiesCicero Fire District – Financial Condition (2023M-132)
… financial condition. Key Findings The Board did not ensure that financial reports it received were timely, … financial condition and fund balance. If the Board does not adequately control expenditures and monitor and rebuild … the District may not have sufficient financial resources available to address unexpected occurrences or meet its cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132Pembroke Central School District - Investment Program (2023M-130)
… investment program. Key Findings District officials did not develop and manage a comprehensive investment program. … institutions, which had an average of $13.4 million available for investing. Had officials considered other … or $237,000 more than earned. District officials did not: Create, and the Board did not adopt, a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130State Agencies Bulletin No. 2253
… Chapter 175 of the Laws of 2024 which implemented the 2023-2026 Agreement between the State of New York and NYSCOPBA for … Report to inactive individuals who are 62 or older in the calendar year and to active employees with the New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2253-april-2023-and-april-2024-retroactive-3-salary-increases-arbitrationApplying for Previous or Military Service Credit – Forest Rangers Plan
… we need to verify your service will be more readily available. If you are requesting previous service credit to …
https://www.osc.ny.gov/retirement/publications/1864/applying-previous-or-military-service-creditDue Dates for Your ROA – Understanding Your Responsibilities: Elected & Appointed Officials
… Begins Complete Your ROA By Submit Your ROA By January 1, 2026* May 30, 2026 June 29, 2026 April 1, 2026 August 28, 2026 September 27, 2026 July 1, 2026 … 27, 2026 January 1, 2027 May 30, 2027 June 29, 2027 April 1, 2027 August 28, 2027 September 27, 2027 July 1, 2027 …
https://www.osc.ny.gov/retirement/members/ea-officials/due-dates-your-roaDiNapoli: MTA Faces $9.8 Billion Capital Plan Shortfall
… to changes in the economy. During the last recession, MTA tax revenues fell by $1.3 billion (36 percent) over a …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-faces-98-billion-capital-plan-shortfallDiNapoli: NYC Vehicle Fleet Meeting Goals on Fuel Efficiency but Aging Emergency and Sanitation Trucks Often Sidelined for Repairs
… and operated by more than 50 city agencies, mostly the Police Department (NYPD) and the departments of Sanitation … (DSNY) and Transportation (DOT). These vehicles, including police and park vehicles, fire and sanitation trucks, and …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-nyc-vehicle-fleet-meeting-goals-fuel-efficiency-aging-emergency-and-sanitation-trucks-oftenState Comptroller DiNapoli Releases Municipal & School Audits
… user account access to the financial application but did not secure user account access to the network or develop an … 91% of the district’s enabled network user accounts were not logged into in the last six months. Accounts grant access … elected officials tested, 10 justice court employees, 38 police department employees and the town historian were …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-1World Trade Center Presumption – State Police Plan
… State Police Plan information for PFRS Tier 2 5 and 6 members under …
https://www.osc.ny.gov/retirement/publications/1518/world-trade-center-presumption