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State Agencies Bulletin No. 1013
… OSC’s automatic processing and to provide instructions for payments not processed automatically. Affected Employees … the supplement will be recalculated by OSC when processing payments for disability dates beginning 9/30/10 … will be available for agency review after the automatic payments have been made. All reports are sorted by agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1013-october-2010-performance-advances-graded-and-ns-equated-grade-employeesReal Estate Portfolio
… and accuracy of annual property reports before they are published. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/real-estate-portfolioComptroller DiNapoli Releases School Audits
… $1.1 million, exceeding the 4 percent statutory limit by 7.3 percentage points. With the inclusion of the unused … through 2014-15. District officials also overestimated health insurance, contractual special education and certain … to payment. During the audit period, the district paid 3,282 claims totaling about $40.3 million. 151 claims were …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-0Selected Aspects of Discretionary Spending
… support overall objectives. The audit identified a total of $543,400 of Authority spending that was discretionary in nature. Each public authority should have formal policies and procedures specifying which types of … should state what type of supporting documentation and formal approvals are necessary for such costs. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1DiNapoli Urges State to Improve Nursing Home Equipment Inspections
… The state Department of Health (DOH) should be doing more to insure that nursing homes are properly inspecting, … maintaining and testing their medical equipment, according to an audit released today by State Comptroller Thomas P. … "New York state is doing the bare minimum when it comes to inspecting life-saving equipment used at nursing homes," …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-urges-state-improve-nursing-home-equipment-inspectionsDiNapoli: Former Chatham Rescue Squad Business Manager Charged With Stealing Over $17k From Squad
… Columbia County District Attorney Paul Czajka, and the New York State Police today announced the indictment of … ongoing partnership with District Attorney Czajka and the New York State Police, she is now brought to justice.” “We … for their stellar work in exposing this fraud,” Acting New York State Police Superintendent Steven A. Nigrelli said. …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-former-chatham-rescue-squad-business-manager-charged-stealing-over-17k-squadVII.10.B Establishing and Increasing a Cash Advance – VII. State Revenues and Appropriated Loan Receivables
A written request for an advance should be submitted by the agencys Chief Fiscal Officer to OSCs Bureau of State Accounting Operations BSAO Cash Management Unit via email to cashadvanceosc
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10b-establishing-and-increasing-cash-advanceDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Pled Guilty for Over $48,000 Theft
… Housing Authority (WCHA) Executive Director Jan Hoffman for stealing over $48,000 in WCHA funds, and Katherine … Pais brazenly diverted funds meant to support seniors and individuals with disabilities to line their own pockets,” … DiNapoli said. “Thanks to the partnership between my office, Jefferson County District Attorney Kristyna S. …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-pled-guilty-over-48000DiNapoli: Lagging Ridership Leaves MTA With Hard Choices, Must Adjust to Changing Demand
… and forcing the Metropolitan Transportation Authority (MTA) into a difficult financial position as federal aid … by New York State Comptroller Thomas P. DiNapoli. “The MTA’s large budget gaps are coming into greater focus as … is an additional influx of city, state or federal aid, the MTA is facing stark options for closing its budget gaps that …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-lagging-ridership-leaves-mta-hard-choices-must-adjust-changing-demandState Comptroller DiNapoli Releases Municipal Audits
… Franklin Square Public Library – Claims Audit (Nassau County) The board does not audit library claims prior to … Manchester – Board Oversight and Information Technology (Ontario County) The board's continual appropriation of … auditing. Also, the board has not reviewed or updated its online banking, general fund balance and cash receipts …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: New York Drug Overdose Deaths Surged During Pandemic
… too many families in our community,” said State Senator Anna Kaplan . “I look forward to working with my colleagues …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-new-york-drug-overdose-deaths-surged-during-pandemicElmira City School District – Capital Projects (2025M-21)
… the competitive bidding requirements set forth in New York State General Municipal Law (GML) or were subject to the … aspects of our findings. Appendix C includes our comments on issues raised in the District’s response. We conducted … this audit pursuant to Article V, Section 1 of the State Constitution and the Office of the New York State …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… the reasons for these transactions. For 20 percent of the daily collections reviewed, the amount of collections …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… Treasurer’s wages and take out withholdings from her gross pay, Perform a thorough audit of claims before payments are … the calculation of the District’s annual fire protection bill. Key Recommendations Establish a system of internal … take out the required withholdings from her gross pay and report and remit the withholdings to the appropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsGlossary
… account where a parent or natural guardian is listed along with an account owner under the age of 18. Custodian A … to as co-owners, co-tenants or joint tenants. Back to top Notary Public A public officer constituted by law to serve … to be in writing. Many institutions, such as hospitals, banks and, in the United States, the Internal Revenue …
https://www.osc.ny.gov/unclaimed-funds/claimants/glossaryDiNapoli Announces State Contract and Payment Actions for Feb. 2014
… billion in February 2014. His office also rejected 157 contract transactions valued at $362.8 million and 3,346 … York For access to billions of dollars in state and local government spending and nearly 50,000 state contracts, visit … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-state-contract-and-payment-actions-feb-2014Opinion 90-24
… the board's power to hire bond counsel. 12 Opns St Comp, 1956, p 68 is hereby superseded. You have asked whether 12 Opns St Comp, 1956, p 68 still represents the views of this … by a municipal governing board (see, e.g., 1986 Opns St Comp 86-31, p 52). We have also recognized, however, that …
https://www.osc.ny.gov/legal-opinions/opinion-90-24Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… Environmental Conservation (DEC) is adequately monitoring and timely abating waste tire sites and whether the waste tire fee collections are being used … tires can pose serious risks to public health, safety, and the environment. They provide an ideal breeding ground …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesDiNapoli Releases Annual IDA Report
… an increase of $5 billion (3.9%), from 2021, according to State Comptroller Thomas P. DiNapoli’s annual report . “IDAs … System. The data is not independently verified by the State Comptroller’s Office. While most IDAs operate on a … Performance of Industrial Development Agencies in New York State IDA Data by Region Office of the New York State …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-annual-ida-reportOpinion 98-15
… requirements of General Municipal Law, §119-dd(4) and such sale is not subject to the permissive referendum … government programs for the preservation, restoration and maintenance of the historical, architectural, … of statutory construction that a prior general statute yields to later more specific statutes (see, gen., McKinney's …
https://www.osc.ny.gov/legal-opinions/opinion-98-15