Search
Oversight of Construction Management Contracts
… a range of capital projects to improve these sites. In an effort to ensure certain capital projects are executed … Parks occasionally contracts with firms that specialize in providing construction management (CM) services. In 2012, Parks entered into a contract with the Dormitory …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsCareer and Technical Education
… DOE officials. About the Program CTE programs (referred to in the past as vocational, occupational, or practical arts … and hands-on training to prepare them for future careers in occupational fields. During the 2017-18 school year, DOE … set guidelines and expectations for CTE programs in NYC. These guidelines and requirements aim to, among other …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationCost-Saving Ideas: Managing Workers' Compensation Costs
… governments can get insurance for workers’ compensation in one of four ways: Purchase a policy from a private sector … as authorized by the Workers' Compensation Law Participate in a county self-insurance plan as authorized by the Workers' … salaries to those job classifications. If you participate in the State Insurance Fund or purchase a policy from a …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsReimbursement of Social Services Costs (2013MS-3)
… (DSS) incurs both direct and indirect program costs in the administration of social services programs and a … benefit of the DSS) that are directly billed to the DSS. In addition, counties are reimbursed for the indirect costs … failed to seek reimbursement for more than $1.4 million in eligible costs, potentially losing almost $1 million in …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3County Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… willing, and able to work and have earned sufficient wages in covered employment. Individuals who are incarcerated are … these procedures were not always effective or timely in identifying and discontinuing inappropriate payments. … inappropriate social welfare benefit payments. 351 inmates in these five counties received almost $325,000 in …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1Schuyler County – Court and Trust Funds (2021-C&T-1)
… money from foreclosures and contract disputes resulting in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services … rendered on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… the Treasurer did not: Deposit revenues totaling $2,219 in a Department bank account within 10 days of receipt, as … $123,898 with correct dates, descriptions or amounts in the accounting software. Record 125 disbursements totaling … correct vendor names, check numbers or payment methods in the accounting software. Obtain any Board approval for 24 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104State Comptroller DiNapoli Releases Municipal Audits
… Local Street and Highway Improvement Program that resulted in the town receiving $86,000 more than it was entitled to. … governmental administration for destroying town records. In December 2020, the superintendent pled guilty to attempted … service providers receiving payments totaling $24,009. In addition, the board did not adhere to its investment …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… personal, private and sensitive information (PPSI). In addition, sensitive IT control weaknesses were … also found, the president received approximately $142,000 in monetary benefits over six years that were not clearly … did not prepare 26 of 43 months of bank reconciliations in a timely manner. The treasurer also did not ensure that …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsState Comptroller Releases School District Audits
… appropriations from 2016-17 through 2018-19, resulting in over $5 million in appropriated fund balance not being used to finance … have taken to improve the accuracy of budget projections in the 2020-21 budget and restore the district’s overall …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsDiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… 2012, AIM funding was held flat for most municipalities. In SFY 2020, funding was eliminated for most towns and … was funded using county sales tax revenue. Other findings in the report: Cities: New York’s cities are the biggest … total AIM funding from SFY 2012 to SFY 2019 and 99% of it in SFY 2021. Many cities are disadvantaged relative to their …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflationPayroll Improvement Project Bulletin No. PIP-006
… 9.1 to version 9.2. This will include and affect agencies in various ways. The three major areas of agency … Project Go Live. Effective Dates All timelines contained in this bulletin are effective immediately; dates related to … and Testing Agencies must dedicate time to participate in training and testing December 7 - December 18, 2020. Job …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-006-payroll-improvement-project-agency-timelineDiNapoli: Former Esperance Fire Chief Charged With Stealing $10,000
… Deffer, 44, of Esperance, was scheduled to be arraigned in the Schoharie County Centralized Arraignment Part on May … “A multi-agency investigation determined that the suspect in this case violated the public trust by evading his oath … he had sole access to. He allegedly transferred $2,900 in fire department funds to the memorial account and drained …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-former-esperance-fire-chief-charged-stealing-10000Contributing Toward Your Retirement – Forest Rangers Plan
… the interest they earn, will provide you with an annuity, in addition to your regular service retirement benefits, when … the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in effect on the date of membership, may not contribute. Tier …
https://www.osc.ny.gov/retirement/publications/1864/contributing-toward-your-retirementContributing Toward Your Retirement – Regional State Park Police Plan
… the interest they earn, will provide you with an annuity, in addition to your regular service retirement benefits, when … the employer to offer a non-contributory plan that was in effect on January 9, 2010, and is still in effect on the date of membership, may not contribute. Tier …
https://www.osc.ny.gov/retirement/publications/1867/contributing-toward-your-retirementIII.6 SFS Reporting – III. Statewide Financial System (SFS)
… to obtain system information. Reports provide information in an optimized format to meet the business management and … users the ability to filter data and to output the results in a format that best meets their individual needs. The … of core financial data and to pull out desired information in a format that best meets their individual needs. Real-time …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingComptroller DiNapoli Releases School Audits
… District and the Rocky Point Union Free School District . “In an era of limited resources and increased accountability, … County) The district has experienced a steady decline in tuition revenues and consistently decreased expenditures to offset the declines in revenues. Tuition accounts receivable records and the …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0XIII.10.C Refunds Owed to the State by an Employee – Using an Employee Check – XIII. Employee Expense Reimbursement
… repayment when an expense report was created that resulted in an amount owed to the State by an employee (i.e., Due to … to use the Due to State Offset functionality outlined in Chapter XIII.10.B – Refunds Owed to the State by an … and submit an Accounts Receivable Direct Journal Payment in the SFS. To apply the payment to the Due to State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeState Comptroller DiNapoli Statement on Impact of a Late State Budget
… years to recover. The state Legislature and Governor are in the process of finalizing a new state budget. Many New … on Monday, about 39,000 state workers may have a delay in receiving their paychecks. These state workers are part of … payroll, which is scheduled for April 8. Many work in health care and correctional facilities, among other …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetComptroller DiNapoli Releases Municipal Audits
… Fire District , Town of Minden and the Village of Owego . “In today’s fiscal climate, budget transparency and … already been made, and their approval is not documented in the minutes. The board did not conduct an annual audit of … general fund without first eliminating the tax levies in the part-town funds (those that exclude the village), …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1