Search
Town of Spencer – Disbursements (2025M-35)
… [read complete report - pdf] Audit Objective Did the Town of Spencer (Town) Board (Board) provide adequate oversight of non-payroll disbursements? Audit Period January 1, 2023 – … million during the audit period. It is the responsibility of the Board to conduct a thorough and deliberate audit of …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35UCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by UCPA of Cayuga County dba E John Gavras Center on its Consolidated Fiscal Reports were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the State Education Departments Reimbursable
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualSchenectady County – Investment Program (2025M-5)
… policy, which delegated the responsibility for the administration of the investment program to the Commissioner …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5New York Institute for Special Education – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the New York Institute for Special Education (Institute) on its Consolidated Fiscal … for services under these other programs are based on fixed fees, as opposed to the cost-based rates established through financial information reported on …
https://www.osc.ny.gov/state-agencies/audits/2024/12/18/new-york-institute-special-education-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1992
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2020 and 2021 PEF LLS payments for newly eligible employees, the … the 5 Year LLS payment This query includes a prompt for department ID and will generate a list of employees who are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1992-public-employees-federation-pef-retroactive-longevity-lump-sum-llsUnified Court System Bulletin No. UCS-228
… unit on 04/01/2016: and Has a Payroll Status of Active, Leave With Pay or Leave of Absence due to a Workers’ Compensation Leave or an Unpaid Military Stipend Leave on 04/01/16; and Has a Pay Basis Code of ANN or BIW (only if the employee is on a Paid Military Stipend Leave on 04/01/16; and Has completed four …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-228-implementation-april-2016-state-new-york-unified-court-systemOpinion 2003-4
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and … could not have authorized the purchase of such decorations in the first instance, the board may not ratify the purchase … order the payment thereof by the fire district treasurer in the amounts allowed". Generally, under section 176(4-a), …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4Opinion 93-14
… The district, which was established in 1984, includes two villages and a portion of a town between the two villages. In 1985, the existing village sewer systems … on behalf of the district. You indicate that the owners of two properties in one of the villages, not currently served …
https://www.osc.ny.gov/legal-opinions/opinion-93-14State Agencies Bulletin No. 1852
… inform agencies of the procedures and provide instructions for reporting the taxable value of personal use of an … services in the New York State Payroll System (PayServ) for tax year 2020. Affected Employees Employees with … Dates Effectively immediately. OSC Actions OSC will report the value of personal use of an employer-provided …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1852-procedures-reporting-taxable-value-personal-use-employer-providedOpinion 2010-3
… loans from the New York State Emergency Services Revolving Loan Account ("Account') for such purchases ( see Budget … the contract price. 4 The town also may not make a gift or loan of money to the incorporated fire company to cover the …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3Comptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendants in Elaborate Multi-Million Dollar Bid-Rigging Case Involving Public Contracts
… Grand Larceny in the Second Degree in violation of Penal Law § 155.40(1) and two counts of the class “E” felony charge … of Trade and Competition in violation of General Business Law §§ 340 and 341, also known as New York State’s Donnelly … of Trade and Competition in violation of General Business Law §§ 340 and 341. John Maggio, a Rochester-area businessman …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendants-elaborate-multi-million-dollarDiNapoli: Oversight of Supportive Housing Falls Short
… New York State Comptroller Thomas P. DiNapoli today released three audits of supportive housing providers for New Yorkers with mental illness, which found that a lack of …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-oversight-supportive-housing-falls-shortDiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… New York State Comptroller Thomas P. DiNapoli today announced … have made it clear that they want increased transparency and accountability from H&R Block regarding its political … available policy on its corporate political spending. The company currently offers no information on what campaigns, …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingMedicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services
… Purpose To determine if the Department of Health overpaid health care … plans. The audit covered the period from January 1, 2013 to July 31, 2017. Background Many Medicaid recipients are …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-servicesComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Binghamton-Johnson City Joint Sewage Treatment Plant , … , Shelter Rock Public Library District and the City of Utica. “In today’s fiscal climate, budget transparency and … Plant – Sewage Operation Costs (Broome County) The quality of the discharged treated flow does not meet the New York …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1431
… Uniform Maintenance Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence … Basis Code of ANN, HRY or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1431-2015-uniform-maintenance-allowance-employees-division-military-andControls Over Unclaimed Bottle Deposits
… an interest-bearing refund value account (bank account) for the sole purpose of refunding deposits. The Act requires … compliance. The Department also did not assess penalties for 301 of 539 quarterly reports that were filed late. The … indicative of material errors and/or fraudulent reporting. For example, some initiators report bank account service …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsState Agencies Bulletin No. 1642
… Purpose To provide the Division of Homeland Security and Emergency Services instructions for … the Fire Protection Specialist title series at the Office of Fire Prevention and Control (OFPC) in the Division of Homeland Security and Emergency Services who meet the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1642-2017-2018-uniform-maintenance-allowance-employees-fire-protectionNY State Comptroller DiNapoli Calls on Wynn Resorts to Disclose All Political Spending
… fellow investors in Wynn Resorts to vote their shares for the Fund's request that the company disclose its direct … "Shareholders have the right to know if their investment dollars are being spent on political agendas that are not in … political spending. In addition to seeking support for the Fund's proposal, DiNapoli asked shareholders to join …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-calls-wynn-resorts-disclose-all-political-spendingState Agencies Bulletin No. 1517
… Uniform Maintenance Allowance provided the employee: Has a Payroll Status of Active, Leave With Pay or Leave of Absence … Basis Code of ANN, HRY or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code … criteria but is on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1517-2016-uniform-maintenance-allowance-employees-division-military-and