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State Police Bulletin No. SP-253
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the NYSPIA Non-Pensionable Lump Sum Payment and to provide processing instructions for entering … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the NYSPIA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-253-new-york-state-police-investigators-association-local-4-iupa-afl-cioRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… written agreement with the Company did not explicitly state who was responsible for the inventory of IT assets. … Section 1 of the State Constitution and the Office of the New York State Comptroller (OSC) authority as set forth in …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36DiNapoli: Special Education Providers Shortchanging Special Needs Children
… Audits of special education providers across New York state have uncovered a disturbing pattern of mismanagement … more than $6.7 million in public funds that special education providers misspent or misused, including cases of … Audits of special education providers across New York state have uncovered a …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenDiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… those who break our laws, accountable. The victims in this case are the people of New York who put their trust in this …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudTown of Wethersfield – Capital Project (2025M-46)
… Board acknowledged the need for a capital project for a new Department building, including a road salt storage shed … this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and make payroll payments that were accurate, properly … separation from service, represent a significant portion of a village’s annual budget. To properly control and account …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123Brownfield Cleanup Program
… that hazardous waste sites that pose a significant threat to public health or the environment are properly … the presence of hazardous waste and determine the level of threat posed to public health or the environment. Once the … officials indicated that four (16%) posed a significant threat to the public health or environment and had …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/brownfield-cleanup-programComptroller DiNapoli Releases State Audits
… Auditors found Corcraft officials awarded contracts without testing all of the required specifications and … information pertaining to recipients' other health insurance coverage; $2,689,352 in inappropriate payments for … identified. Department of Health, Selected Employee Travel Expenses (2012-S-94) Travel expenses totaling $466,301 …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 1983
… and January 27, 2022 (Institution). OSC Actions At the request of the New York State Law Enforcement Officers … Unit Full-time Employees Hourly Employees 61 $35.97 $19.70 91 $35.04 $19.24 Agency Actions Agencies must notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1983-council-82-dues-increaseState Agencies Bulletin No. 1879
… and January 28, 2021 (Institution). OSC Actions At the request of the New York State Law Enforcement Officers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1879-council-82-dues-increaseJamesport Fire District - Length of Service Award Program (2019M-05)
… Determine if District officials properly administer the length of service award program (LOSAP). Key Findings The District’s LOSAP policy is not consistent with New York State General Municipal Law (GML) as the policy does not award points for certain activities in …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/04/19/jamesport-fire-district-length-service-award-program-2019m-05Columbia County – Procurement (2017M-249)
… period January 1, 2016 through July 17, 2017. Background Columbia County is governed by a Board consisting of 18 Town … Columbia County Procurement 2017M249 …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/columbia-county-procurement-2017m-249DiNapoli Releases Rockland County Budget Review
… New York State Comptroller Thomas P. DiNapoli today announced the … be applied against the outstanding deficit. For access to state and local government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com/ . The … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-rockland-county-budget-reviewUnion Center Fire Company, Inc. – Internal Controls (2014M-303)
… under New York State Not-For-Profit Corporation Law and is located in the Town of Union, Broome County. The … to provide fire protection services to the Towns of Union and Maine. From March 2013 through February 2014, the Company … are adequate to ensure that moneys are safeguarded and financial activity is properly recorded and reported. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/union-center-fire-company-inc-internal-controls-2014m-303XI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… above the threshold applicable to that agency. See XI.2.A Thresholds for additional information. AGREEMENTS BETWEEN …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners … Did the Rotterdam Fire District Number 7 Schonowe District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107Oversight of the Early Intervention Program
… that administer the Program at the local level. The federal Individuals with Disabilities Education Act and State …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programState Comptroller DiNapoli Releases Municipal & School Audits
… The treasurer did not deposit revenues in a department bank account within 10 days of receipt or have supporting … submit written financial reports to the board or prepare bank reconciliations. Valley Stream Central High School … cash balances for the town’s checking accounts. In January 2025, the town hired a bookkeeper and the current supervisor …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-releases-municipal-school-auditsEqual Access to Justice Reporting
… the responsibility for creating an annual report pursuant to the New York State Equal Access to Justice Act from the State Comptroller’s Office to the Attorney General's Office. Memo Bill Text Status … the responsibility for creating an annual report pursuant to the New York State Equal Access to Justice Act from the …
https://www.osc.ny.gov/legislation/equal-access-justice-reportingNew Customer-Focused Subway Metrics
… measures do not appear to meet the Plan’s goals. For a metric to be relevant, it should be closely connected … APT, ATT, and AJT represent the average additional time for each leg of a trip. A customer who transfers multiple times would have to add the times for each leg of their trip together to obtain the total APT, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metrics