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Oversight of Resident Care-Related Medical Equipment in Nursing Homes
… the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive inspections, testing, and … Background The Department of Health (Department) oversees nursing homes in New York State through its Division of …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesInternal Audit Process for Fire Districts
Internal Audit Process for Fire Districts
https://www.osc.ny.gov/files/local-government/resources/pdf/internalauditprocess.pdfPresident of Gingerbread Learning Center and Wife Sentenced for Stealing Approximately $771,000 from Special Needs Pre-School
… Mosesman, 71, and Elsie Mosesman, 72, have been sentenced to five years’ probation and ordered to pay full restitution and asset forfeiture after previously pleading guilty to Grand Larceny in the … Mosesman 71 and Elsie Mosesman 72 have been sentenced to five years probation and ordered to pay full restitution …
https://www.osc.ny.gov/press/releases/2019/06/president-gingerbread-learning-center-and-wife-sentenced-stealing-approximately-771000-special-needsDiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … completed audits of the Town of Amenia , Jericho Water District , Town of Poland and the Town of Porter . “In … vacation, sick and personal leave accruals. Jericho Water District – Water Use Charges (Nassau County) District …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsVillage of Manlius – Financial Reports (2025M-89)
… are used to account for funds (deposits) received from developers and used to pay associated engineering and legal … the Village did not receive sufficient funds from project developers to cover the associated expenditures. The …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Submitting Your Payment – Legacy Reporting
… Authorization form (RS5542) with your name, bank, account number and the name of the person to be notified when the … through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/submitting-your-paymentOpinion 96-9
… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary increase pursuant to … a signing incentive paid to each lieutenant in the village police department must be calculated as part of the base …
https://www.osc.ny.gov/legal-opinions/opinion-96-9Opinion 97-17
… the trustees of a city and county public library to complete and file an annual financial disclosure form … the trustees of a "city and county public library" to complete and file an annual financial disclosure form … those "municipal officers and employees" required to complete and file the annual statement of financial …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Opinion 92-49
… in the opinion. PARKS AND RECREATION - Recreational Trail (as constituting park facility) REFERENDUM - Permissive … (need for when town leases land for recreational trail) TOWN LAW §§81,220: A proposed lease of real property for use as a town recreational trail is subject to permissive referendum, or the town board, …
https://www.osc.ny.gov/legal-opinions/opinion-92-49Fiscal Stress Monitoring System
… Read the System Basics [pdf] document to learn more. Search for a local government or school district. Search Now …
https://www.osc.ny.gov/local-government/fiscal-monitoringGreen Economy Boosts Job Growth in New York
… In total, these occupations made up over 17% of all jobs in the state pre-pandemic. He urged the state to fund … successful, we need trained individuals who can fill these jobs,” DiNapoli said. “The workforce impact goes beyond just … government financial records, track state contracts, and find commonly requested data. …
https://www.osc.ny.gov/press/releases/2022/02/green-economy-boosts-job-growth-new-yorkTown of Stanford – Former Comptroller’s Records and Reports (2022M-33)
Determine whether the former Town Comptroller (Comptroller) adequately performed the financial recordkeeping and reporting duties required of this position.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/stanford-2022-33.pdfState Contract and Payment Actions in June
… Education Department $71.9 million with Questar Assessment Inc. for development and administration of tests in English … Contractors for facade and brick repair at Upstate Medical University. $2 million with Apogee Telecom Inc. for … and clerical services, temporary staffing, and medical supplies and materials. $31.4 million to Maximus Inc. …
https://www.osc.ny.gov/press/releases/2021/07/state-contract-and-payment-actions-juneDiNapoli: 90 School Districts in Fiscal Stress
… The second round of scoring designated 10 school districts in “significant fiscal stress,” 27 in “moderate fiscal … (Niagara); West Seneca Central School District (Erie); Hempstead Union Free School District (Nassau); and the … with the State Education Department, as of Dec. 31, 2014. Today’s announcement does not include scores for the …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressDiNapoli: School Bus Safety Needs Improvement
… found school districts are not confirming all school bus drivers are completing required training and drug testing, … said DiNapoli. "Failing to ensure that school bus drivers are properly trained and vetted, and safety drills … another designated official, as recommended by the State Education Department. Therefore, districts may lack assurance …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementDiNapoli: Despite Third Straight Year of State Workforce Expansion, OT Costs Increased by $1.6 Billion in 2025
… hours per employee grew 32.7% to reach an average of 432 hours – nearly triple what it was in 2020. These figures …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-despite-third-straight-year-state-workforce-expansion-ot-costs-increased-16-billion-2025Fabius-Pompey Central School District – Budget Review (B3-14-5)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are … reasonable. Background The Fabius-Pompey Central School District, located in Onondaga County, issued debt totaling … $1.5 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/08/fabius-pompey-central-school-district-budget-review-b3-14-5Campbell-Savona Central School District - Budget Review (B2-15-10)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2015-16 fiscal year are … reasonable. Background The Campbell-Savona Central School District was authorized to issue debt totaling $3,250,000 to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/15/campbell-savona-central-school-district-budget-review-b2-15-10East Moriches Union Free School District -- Budget Review (B17-7-4)
… budget for the 2017-18 fiscal year. Background The East Moriches Union Free School District is located in … East Moriches Union Free School District Budget Review B1774 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4Fabius-Pompey Central School District – Budget Review (B3-13-5)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are … reasonable. Background The Fabius-Pompey Central School District, located in Onondaga County, issued debt totaling … $1.5 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local Finance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/fabius-pompey-central-school-district-budget-review-b3-13-5