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DiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… an audio visual equipment technician, was paid for full work days at the Buffalo district while he was also …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianState Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… $3,800 from the pension system by faking that he lost a check,” said State Comptroller DiNapoli. “Due to my office’s … the New York State and Local Retirement System issued a check in the amount of $3,880 payable to Cesar. On or about December 6, 2018, Cesar reported that said check was lost, and hence a stop payment was issued. As a …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesSelected Employee Travel Expenses
… travel expenses to taxing authorities for the three calendar years 2009-2011. Key Recommendations Ensure each … of the State. Work with the Comptroller's Division of Payroll, Accounting and Revenue Services to take any …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesChild Care Licensing and Inspection
… Purpose To determine if the Office of Children and Family Services’ (Office) child … laws and are safe for children. Our audit covered the period January 1, 2012 through May 9, 2014. Background The Office's mission is to promote the well-being and safety …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionRochester Childfirst Network – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … Special Education Itinerant Teacher (SEIT) services and Preschool Integrated Special Class services to 56 … costs included $7,042 in other than personal service costs and $6,159 in personal service costs. Key Recommendations To …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/rochester-childfirst-network-compliance-reimbursable-cost-manualHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… for-profit special education provider located in Westchester County, New York. HTA provides preschool … HTA is reimbursed for preschool special education services through rates set by SED. The reimbursement rates are based … service costs, which consisted of $15,813 that was not related to the SEIT program, $3,678 that was not …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualMedicaid Program – Claims Processing Activity October 1, 2018 Through March 31, 2019
… payments to providers of more than $36 billion. The claims are processed and paid in weekly cycles, which averaged about …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/medicaid-program-claims-processing-activity-october-1-2018-through-march-31-2019Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… the village did not receive all the benefits they should have from the County sales tax distributions, taxpayers with …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62State Police Bulletin No. SP-43
… members who possess or obtain one of the following degrees on or after April 1, 2001 are eligible for an Education … Check The earn code EPA or EDP will be displayed on the payroll register. The earn code descriptions, … Pymt Inv/Trooper or Education Payment BU 17 will appear on the employee's check stub or direct deposit advice. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-43-education-payment-employees-represented-police-benevolent-associationWest Hill Fire District No. 3 – Financial Condition (2014M-160)
… member appointed as Chairman. Key Findings At the end of 2013, the District’s unassigned fund balance totaled almost … reserve fund with a balance of $165,728 as of December 31, 2013. District officials created this reserve in the late … officials have not established any plans for using the money accounted for as a reserve fund. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/15/west-hill-fire-district-no-3-financial-condition-2014m-160Village of Oxford – Justice Court Operations (2013M-219)
… Court’s financial operations for the period June 1, 2011 through April 30, 2013. Background The Village of Oxford is … during our audit period. Key Findings The Justices did not ensure that Court moneys were accounted for properly. We … $2,300 in bail had been forfeited during our scope period but not deposited or remitted to the JCF. Over 903 tickets …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219DiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… announced that the New York State Common Retirement Fund’s (Fund) investment return was 5.84% for the state fiscal … that value was revised upward to $273.1 billion.) “Market volatility has been pronounced in the first half of …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25Government-Wide Financial Data – 2023 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataOperational Advisory No. 27
… and Budget Dates Guidance: Effective April 1, 2017, the Office of the State Comptroller will be changing the policy … on December 1, 2016. The definition of Accounting Date, as defined in the Guide to Financial Operations (GFO), …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationState Comptroller DiNapoli Releases School Audits
… District and the Hannibal Central School District . "In an era of limited resources and increased accountability, … verifying the check totals. As a result, the director is not adequately reviewing the accuracy of payroll, in … (Cayuga County) The board and district officials did not develop reasonable budgets or effectively manage the …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… Inc. – Financial Activities (2019M-117) The bylaws do not address fundraising activities and there are no policies and procedures in place to ensure fundraising money is safeguarded. There … and starting cash, and the records that did exist were not adequate. Village of Herkimer – Water and Sewer Financial …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0SUNY Bulletin No. SU-320
… dated January 5, 2022. OSC Actions: OSC has converted all employees with existing after-tax deductions to the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-320-updates-processing-suny-403b-roth-after-tax-deductionsCUNY Bulletin No. CU-729
… dated January 13, 2022. OSC Actions: OSC has converted all employees with existing after-tax deductions to the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-729-updates-processing-cuny-403b-after-tax-deductionsState Agencies Bulletin No. 1770
… schedule for AC-230s (Report of Check Returned for Refund or Exchange). Background To maintain the efficiency of … schedule for AC230s Report of Check Returned for Refund or Exchange …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1770-schedule-submitting-2019-year-end-returned-checksOpinion 91-34
… Vienna , 105 AD2d 1077, 482 NYS2d 599; Edenwald v City of New York , 86 Misc 2d 711, 384 NYS2d 338, affd 47 AD2d 610, … Bryant , 53 AD2d 229, 385 NYS2d 425; see Tinston v City of New York , 36 Misc 2d 121, 231 NYS2d 899 mod 17 AD2d 311, 234 …
https://www.osc.ny.gov/legal-opinions/opinion-91-34