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Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Bowmansville Volunteer Fire Association, … – Financial Management (Erie County) Company officials did not adequately safeguard cash assets. Consequently, there is … debit withdrawals ($67,303) and check payments ($78,441) to questionable businesses in which there was no evidence …
https://www.osc.ny.gov/press/releases/2019/03/comptroller-dinapoli-releases-municipal-auditsOpinion 98-7
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the purpose of acquiring a traffic signal control system. You ask whether a fire district may establish a capital … St Comp 1959, p 275; 3 Opns St Comp 1948, p 349). We are not aware of any express statutory authority for a fire …
https://www.osc.ny.gov/legal-opinions/opinion-98-7New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… former treasurer of the Morris Central School District in Otsego County, following a joint investigation by his office, the United States Attorney for the Northern District of New York, the … New York State Police. “School districts are struggling to make ends meet during these difficult times. It is …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialDiNapoli Expands State Pension Fund's In-State Investment Program
… York Credit Small Business Investment Company (SBIC) Fund to provide credit financing to eligible companies and deliver … while helping to boost our state’s economy.” Many banks have been reluctant to lend smaller businesses capital due to … is the third largest public pension fund in the United States ($184.5 billion, as of March 31, 2015). The Fund holds …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-expands-state-pension-funds-state-investment-programState Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Nanuet Union Free School District – Network … (IT) Plan (Rockland County) District officials did not ensure network user accounts were needed, and they did not adopt an adequate IT contingency plan. In addition to sensitive IT control weaknesses, officials did not develop …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-school-district-auditsCUNY Bulletin No. CU-814
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the CUNY 2025 … 300 and IATSE Local 306, 3.125% general salary increases have been authorized for 2025. Effective Dates: The 2025 … general salary increases will be processed in Institution Pay Period 24C, paychecks dated 03/06/2025. The rates and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-814-cuny-2025-3125-general-salary-increases-internationalState Agencies Bulletin No. 1633
… Purpose To inform agencies of the processing requirements for … pages as follows: Home>Payroll for North America>Employee Pay Data USA>Tax Information>Update Employee Tax Data. Select … Data pages. If an employee appearing on the report does not provide new Forms W-4 and/or IT-2104-E, the agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1633-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2018Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Canaseraga Central School District – … an average of $357,000 of fund balance that was not used to finance operations. The district could not demonstrate a …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Other Bulletin No. 60
… Purpose The purpose of this bulletin is to provide the State University Construction Fund … Rate Code of ANN on the payment effective date; and Did not have a withholding recommendation approved by the Division of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-60-april-2021-state-university-construction-fund-scfOther Bulletin No. 59
… Purpose The purpose of this bulletin is to provide the State University Construction Fund … Rate Code of ANN on the payment effective date; and Did not have a withholding recommendation approved by the Division of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-59-april-2020-state-university-construction-fund-scfUnified Court System Bulletin No. UCS-324
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the 2023 … Payment (JLP) and to provide instructions for payments not processed automatically. Affected Employees Employees in … Units 86, 88 and CT. In addition, employees must have completed eight years or more, or 13 years or more of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-324-april-2023-unified-court-system-ucs-judicial-longevity-paymentState Agencies Bulletin No. 414
… Purpose To explain the new certification process resulting from the … an employee whose Recertification Date has expired will not be released until the employee has been appropriately … contact OCA regarding these employees. All employees who have not been appropriately certified by OCA by Wednesday at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsGrowing Cracks in the Foundation: Local Governments Still Challenged to Keep Up with Vital Infrastructure Needs
This follow-up report expands the analysis of the previous report; updating annual local government financial data and contrasting that to the associated local
https://www.osc.ny.gov/files/local-government/publications/pdf/infrastructure2014.pdfExcess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature
Excess Funds in Employee Benefit Accrued Liability Reserves (EBALR) - Report to the New York State Legislature
https://www.osc.ny.gov/files/local-government/publications/pdf/ebalr2012.pdfCustodial Service Contract Procurement and Oversight
… Objective To determine whether the selected New York City Department of … are clean and well-maintained. Under this new system, a not-for-profit corporation affiliated with DOE – New York … interested parties to respond. DOE’s contracts with NYCSSS do not include any performance standards related to the …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/custodial-service-contract-procurement-and-oversightComptroller DiNapoli Releases Municipal Audits
… intact and in a timely manner. The board, however, did not establish policies and procedures to guide staff when … of tenant rent payments. Authority officials, however, do not generate and review audit trail reports. Village of … – Financial Management (2015M-250) Library officials have not developed structurally balanced budgets and the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1CUNY Bulletin No. CU-773
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the City … Amount Assistant College Security Director Must have been in Assistant College Security Director title for at … Uniform Allowance Payment (Earnings Code UA5) is not pensionable and is not included in the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-773-cuny-2023-managerial-uniform-allowance-paymentDiNapoli Warns Changing Fiscal Landscape Could Increase Budget Challenges for Local Governments
… federal pandemic aid, combined with state aid that has not kept pace with inflation and slower growth in local revenue may push some local governments closer to the edge of a fiscal cliff, according to a report released … provides an overview of these revenue sources and how they have affected local budgets in recent years. “With pandemic …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-warns-changing-fiscal-landscape-could-increase-budget-challenges-local-governmentsCortland County - Financial Management and Reporting (2019M-162)
… had accurate and complete financial information with which to manage operations. Key Findings The Legislature failed to … accounting firms to correct the accounting records. Did not have policies and procedures in place to receive or ensure …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162State Agencies Bulletin No. 1911
… Purpose The purpose of this bulletin is to provide instructions for processing payments related to … in the NYS Payroll System (PayServ), new Earnings Codes have been created. The tracking of these expenditures in … overtime on this assignment. Overtime waivers are not required for employees whose regular position is overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effort