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Opinion 90-52
… Once filed, the report becomes "a public record open to inspection by any interested person" ( id .). Thereafter, the … that the report has been filed and is available for public inspection, and that the town board may, in its discretion, … and file such response in the clerk's office for public inspection (General Municipal Law, §35[2]). The General …
https://www.osc.ny.gov/legal-opinions/opinion-90-52DiNapoli: Better Oversight Needed at Homeless Shelters
… York State Comptroller Thomas P. DiNapoli found the Office of Temporary and Disability Assistance (OTDA) continues to provide inadequate oversight of homeless shelters, allowing unsafe conditions that pose significant health and safety risks. Out of the 159 shelters DiNapoli’s auditors visited in the spring …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersOwego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Purpose of Audit The purpose of our audit was to examine certain … Apalachin Central School District (District) is located in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialOneonta City School District –Financial Condition (2013M-165)
… Purpose of Audit The purpose of our audit was to examine the … Background The Oneonta City School District is located in the City of Oneonta, the Towns of Oneonta, Davenport, Laurens, Maryland, and Milford in Otsego County and the Town of Davenport in Delaware …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165XIII.2.D Expense Report Payment – XIII. Employee Expense Reimbursement
… and chart of account information is used on the expense report. To ensure travel and expense reimbursements are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2d-expense-report-paymentDiNapoli: School District Tax Levy Cap Below 2 Percent
… first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of the …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-school-district-tax-levy-cap-below-2-percentXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… misreported for prior tax years, the Business Unit should email the Office of the State Comptroller’s (OSC) Tax and … . The subject should indicate that the email is regarding an adjustment to a prior tax year. Additionally, the body of the email should include at a minimum: The tax year for which the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsAccounts Payable Advisory No. 51
… 1, Part 6.7 of the NYCRR requires agencies to support any claim for payment entered in to the Statewide Financial … but not limited to, a vendor invoice or a vendor claim and a receiving report. As part of these requirements, … is on file prior to certifying and submitting a claim for payment to the Comptroller. To determine if a claim …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/51-supporting-informationPayroll Improvement Project Bulletin No. PIP-005
… Project mailbox. Reference Bulletin PIP-005 in the Subject line of all emails pertaining to this bulletin. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-005-navigation-changes-payserv-92State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Alden Central School District , East Aurora Union Free School District and the Kiryas Joel … exceeds the statutory limit by nine percentage points. East Aurora Union Free School District – High School …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-school-auditsDiNapoli Releases Report on Local Roads
… Local governments across New York State spent $2 billion on road maintenance, repairs and upgrades in local fiscal year (FY) 2020, a decline of 7% since 2010 … Comptroller Thomas P. DiNapoli. Some local communities put road projects on hold during the pandemic, but an influx of …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-report-local-roadsJoin Our Team as a Local Government Auditor
… Interested applicants must fill out the New York State Civil Service Auditor/State Program Examiner questionnaire … this graphic reflects the traditional competitive civil service promotional path and current salary range as of …
https://www.osc.ny.gov/jobs/lgsaCopiague Fire District – Cash Disbursements (2019M-225)
… 306 checks, totaling almost $2 million, had only one of the two required signatures. Payments totaling $3,190 were … Recommendations Conduct a deliberate and thorough audit of each claim to ensure that each individual claim is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Other Bulletin No. 71
… provide the SCF with instructions for processing the new October 2023 SCF CSEA LLS payment. Affected Employees: … provides for payment of the 2023 Longevity Payment in October 2023 as a one-time, lump sum payment in the amount of … authorizes the implementation of payment processing on the October cycle beginning October 2023. Prior to now, SCF had …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-71-october-2023-state-university-construction-fund-scf-civilMedicaid Program – Claims Processing Activity April 1, 2024 Through September 30, 2024
… Objective To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … back to January 2022. About the Program The Department of Health (DOH) administers the State’s Medicaid program. DOH’s … payments, as follows: $8.3 million was paid for managed care premiums on behalf of Medicaid members who should not …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/medicaid-program-claims-processing-activity-april-1-2024-through-september-30-2024Medicaid Program – Claims Processing Activity October 1, 2024 Through March 31, 2025
… increased payments. $252,777 was paid for inpatient, clinic, referred ambulatory, and eye care claims that did not …
https://www.osc.ny.gov/state-agencies/audits/2026/03/19/medicaid-program-claims-processing-activity-october-1-2024-through-march-31-2025State Comptroller DiNapoli Releases School District Audits
… of Personal, Private and Sensitive Information on Mobile Computing Devices (Cayuga County) District officials did not adequately safeguard mobile computing devices (MCDs) to help prevent unauthorized …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsUnified Court System Bulletin No. UCS-350
… inform agencies of OSC’s automatic processing of the April 2025 Location Pay, Location Pay Mid-Hudson and Senior Officer … for an increase in Location Pay effective April 1, 2025 for employees located in the City of New York and the … the Senior Officer Series Differential effective April 1, 2025, for eligible employees. In addition, consistent with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-350-april-2025-state-new-york-unified-court-system-ucs-increasesComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Greenport … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Greenport …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0DiNapoli: Increase in Older Inmates Challenges New York's Prison System
… New York's prison population is decreasing, but the number of inmates age 50 and over rose 46 percent from 2007 to 2016, … $380 million in 2015-16 State Fiscal Year, an increase of $64.5 million, or 20.4 percent, in the last three years. "New York must confront the challenges of an aging inmate population," DiNapoli said. "We need to …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-increase-older-inmates-challenges-new-yorks-prison-system