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Oversight of Pupil Transportation Services
… Objectives To determine whether the State Education Department (Department) is monitoring school districts’ compliance with safety … for school bus drivers, monitors, and attendants; and it has established safety training requirements to help …
https://www.osc.ny.gov/state-agencies/audits/2020/10/14/oversight-pupil-transportation-servicesNYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… “As the COVID-19 pandemic continues to create uncertainty in the financial markets and hurt Main Street, we are … entered this uncertain time as one of the strongest and best funded in the nation. We manage the fund to withstand … In June, the Pew Charitable Trusts ranked it the second best-funded pension fund in the nation. A strong funding …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22DiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… OpenBookNewYork.com . “New York’s public authorities play an increasingly influential role in government yet they …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityOpinion 2003-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2003-1Opinion 93-28
… Assistance ("CHIPs") moneys appropriated by the town board for the repair and improvement of highways may be expended … a consolidated local highway assistance program ("CHIPs"), for the purpose of providing State-aid toward the … Subject to certain restrictions, CHIPs moneys may be used for the construction, reconstruction or improvement of local …
https://www.osc.ny.gov/legal-opinions/opinion-93-28DiNapoli: MTA Faces Growing Risks to Its Capital Funding
… New York state helped stabilize the MTA’s finances last year, but its capital program for … today by State Comptroller Thomas P. DiNapoli. “The MTA’s capital program is critical to winning riders back to … “There’s more at stake than just delayed projects. If the MTA covers the shortfall in capital funds by using its …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-mta-faces-growing-risks-its-capital-fundingDiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… and state law providers are supposed to be enrolled, a process that gives DOH assurance that they are equipped and … quality health care and the Department of Health must do a better job ensuring the program’s integrity.” DOH pays for … on error reports, auditors found MCOs often did not make timely fixes to their submissions to DOH. For example, …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programArchived: Legislative Session 2015 –2016
… / S.5795 (Marcellino) – To provide increased transparency in school district fiscal operations by requiring publication … contributions for the funding of the New York state and local employees’ retirement system and the New York state and … 57 of the laws of 2016 (Public Protection and General Government Article VII) – A.9290 (Farrell) – Corrects …
https://www.osc.ny.gov/legislation/archived-legislative-session-2015-2016State Comptroller DiNapoli Releases Municipal Audits
… for time they did not work or accrue. Two sewer treatment plant employees received $91,492 for time they may not have … more taxes than necessary. From fiscal years 2019 through 2023, revenues were underestimated and expenditures were … general and highway funds, respectively, as of Dec. 31, 2023. Because the board did not adopt a fund balance policy …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli Op Ed in Times Union
… oversight of governments use of Artificial Intelligence (AI) systems: Artificial intelligence has the potential to … and delivers services. New York state agencies have used AI companions to help seniors combat social isolation, and …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionDiNapoli: NYC’s Solid Housing Growth at Risk As Permits Fall
… completed. Brooklyn continued to lead the boroughs in number of permitted housing units as of 2024, partially due … city and state leaders to examine the city’s housing database closely to assess whether housing units are being … York City: Housing (Jan. 2024) Residential Real Estate in NYC: Rising Tax Bills During COVID Fuel Disparities (Sept. …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-nycs-solid-housing-growth-risk-permits-fallState Agencies Bulletin No. 1403
… in PayServ related to assigning chartfield data to current and new position pools. Affected Employees Agency … data (i.e. Payroll Officers, Human Resource Liaisons and Fiscal Officers) Background The State adopted a new Chart … OSC has created six job aids for agencies to review and begin using as of June 1, 2015 after the COA Conversion …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1403-new-york-state-payroll-system-payserv-conversion-statewide-financialState Agencies Bulletin No. 1094
… by any State agency. The employee is due any regular and/or lump sum payments that are equal to or exceed the … as described in Payroll Bulletin 908 (Non-Negotiated and/or Undeliverable New York State Payroll Checks) was … as a tool for agencies to identify outstanding checks and take appropriate action. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1094-schedule-submitting-2011-returned-paychecksSUNY Bulletin No. SU-329
… before-tax and/or after-tax deduction to be withdrawn from their biweekly paycheck. Currently, if an employee does … requested the ability to withhold all available net pay from the employee’s paycheck should they not have enough net … PayServ to allow all available net pay to be deducted from the employee’s paycheck. Agency Actions: Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-329-partial-deductions-suny-403b-plansVillage of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Neither the Board, nor the Treasurer, provided oversight to compensate for these incompatible duties . As a result: Sixty-one of … authority in Village Law for the Clerk and Board members to sign checks in the absence of the Treasurer, Deputy …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Elwood Union Free School District – Electronic Transfers (2014M-133)
… The Elwood Union Free School District is located in the Town of Huntington, Suffolk County, and is governed by … evidence that two people from the District were involved in the processing of any of the electronic transactions. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Village of Suffern – Budget Review (B21-6-2)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the Village's tentative budget for the 2021-22 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2021/04/16/village-suffern-budget-review-b21-6-2Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… of Commission operations and the cash receipts process for the period January 1, 2015 through March 31, 2016. … by the three town boards. Budgeted appropriations for 2015 totaled $74,852. Key Findings The three towns did … wages and pay rates. Adopt policies and procedures for the cash receipts process and ensure that collections are …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mLong Lake Central School District – Payroll (2016M-90)
… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … time records; recording the hours worked or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90XIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… Prohibiting Transactions with Persons Who Commit, Threaten to Commit, or Support Terrorism." This order prohibits New … Foreign Assets Control has directed its rules particularly to banking institutions and securities/investment houses. … the use of a Single payment vendor ID within SFS must have proper controls in place to identify and prevent payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-funds