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Piseco Common School District – Authorized Investments (2023M-172)
… loss. District officials did not adhere to the District’s investment policy and invested $35,000 in an investment account that is not statutorily authorized. The Board of Education (Board) readopted its investment policy annually, but did not ensure the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/piseco-common-school-district-authorized-investments-2023m-172Attica Central School District – Financial Management (2022M-103)
… necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103IX.2.A Acronyms – IX. Federal Grants
… Department of Agriculture WIA Workforce Investment Act WIC Women, Infants and Children Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2a-acronymsTown of Pendleton – Capital Projects (2024M-72)
… a result, the Supervisor and Board were unaware of total project costs, and the Board could not effectively monitor … Specifically, the Supervisor and Board did not: Establish project scope, timelines, cost or funding sources for any of the Town’s five projects. Prepare detailed project budgets for each project. Transparently communicate …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72Town of Warsaw – Tax Collection Remittance (P1-24-22)
… Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as required by New … Determine whether the Town of Warsaw Town Town ClerkTax Collector Clerk remitted all collections as required by New …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Cayuga County - Procurement and Claims Audit (2018M-274)
… officials procured goods and services in accordance with the procurement policy and statutory requirements. Determine … service providers totaling $2.7 million. Allowed the credit card company to directly withdraw 25 payments totaling $77,615 from the bank account. The Clerk of the Legislature did not: Audit …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274DiNapoli: MTA Avoided A Fiscal Crisis, Now It Has To Convince Riders To Come Back
… the state budget provided dedicated sources of revenue to close projected budget gaps, according to New York State Comptroller Thomas P. DiNapoli’s annual … improved financial picture, the burden is now on the MTA to improve the region’s transit system and win riders back, …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-mta-avoided-fiscal-crisis-now-it-has-convince-riders-come-backOpinion 88-19
… or statutory amendments that bear on the issues discussed in the opinion. ACTIONS AND PROCEEDINGS -- Authority To … Department of Environmental Conservation for a permit in connection with its proposed landfill operation. The authority for towns to participate in litigation is found in Town Law, §65. Subdivision 1 of …
https://www.osc.ny.gov/legal-opinions/opinion-88-19How the Program Works – Contribution Stabilization Program
… annual contribution according to its usual procedures. The CSP does not change these procedures or the method for determining annual contribution rates. For purposes of the CSP, the normal annual contribution is the employer’s … Explaining the New York State and Local Retirement System NYSLRS …
https://www.osc.ny.gov/retirement/employers/csp/how-program-worksNew Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler announced that on Thursday, October 30, 2025, Rohail Raja, age 45, and his wife, Sharma Alam, age 45, both of the Town of New … New York State Comptroller Thomas P DiNapoli and Orange County District Attorney David M Hoovler announced …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsXI.2.E Submission of Agency Contracts and Amendments – XI. Procurement and Contract Management
… to BOC for review, an agency must create a new contract version in the Statewide Financial System (SFS) Procurement Contracts Module. Process: The version created in the SFS must include: selection of an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2e-submission-agency-contracts-and-amendmentsNew York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… David M. Hoovler announced that on Monday, November 10, 2025, Rohail Raja, age 45, and his wife, Sharma Alam, age 45, … partially secured bond. On Tuesday, November 18, 2025, co-defendant Ari Manojkumar, age 33, of Highland, was … Attorney David M Hoovler announced that on Mon Nov 10 2025 Rohail Raja age 45 and his wife Sharma Alam age 45 both …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudOpinion 2005-5
… This opinion represents the views of the Office of the State Comptroller at the time … POLICE AND POLICE PROTECTION -- Police Chief (entitlement to increase in compensation when employer contribution to retirement system for the next subordinate officer is … Whether the police chief is entitled to a monetary payment in the …
https://www.osc.ny.gov/legal-opinions/opinion-2005-5Opinion 88-66
… .: A school district may obtain a copyright on a computer program developed by an employee of the school district. STATE CONSTITUTION, ARTICLE … program if the employee is paid from funds derived from a federal program? May a school district sell its copyright or …
https://www.osc.ny.gov/legal-opinions/opinion-88-66XII.5.E Processing Vouchers Against a Purchase Order – XII. Expenditures
… a Business Unit receives a paper invoice from a vendor for goods or services provided based on a purchase order, the … used to make the purchase into the PO Number field, and (2) the Business Unit that made the purchase into the PO Unit … the seller is responsible for paying shipping costs (FOB destination). Though generally exempt from payment of …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii5e-processing-vouchers-against-purchase-orderState Agencies Bulletin No. 1842
… This bulletin is superseded by Payroll Bulletin No. 1842.1 . Purpose The purpose of this bulletin is to notify agencies of the updated AC-2772 Direct Deposit … for their direct deposit account distribution and there is a variance in their paycheck. Effective Dates Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1842-updated-direct-deposit-form-nys-employees-ac-2772State Agencies Bulletin No. 1842.1
… Payroll Bulletin 1842 Purpose The purpose of this bulletin is to notify agencies of the updated AC-2772 Direct Deposit … for their direct deposit account distribution and there is a variance in their paycheck. Effective Dates Effective … Phone, Work E-mail, and Home Address. A balance account is required to receive excess funds after all other …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18421-updated-direct-deposit-form-nys-employees-ac-2772Annual Update: Metropolitan Transportation Authority’s Debt Profile
The Metropolitan Transportation Authority’s (MTA) finances brightened last year when the State provided a substantial, recurring funding solution to help it balance its operating budget as federal relief funds are exhausted.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2025.pdfTown of Owasco – Financial Management and Procurement (2021M-70)
Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund balances and reserves for the general, water and sewer district funds and has multiyear financial and capital plans.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/owasco-2021-70.pdfPompey Hill Fire District – Financial Management (2021M-136)
Determine whether the Pompey Hill Fire District (District) Board of Fire Commissioners (Board) properly established and managed capital reserve funds, ensured records were audited and annual reports were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pompey-hill-district-2021-136.pdf