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Selected Aspects of Discretionary Spending
… the Authority has also been responsible for the State’s canal system, which is maintained and operated by its subsidiary, the Canal Corporation. The Authority is governed by a board of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… and equipment, or the effect these decisions would have on the District’s fund balance and the tax levy. … take corrective action. Appendix B includes our comment on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102State Comptroller DiNapoli Releases State Audits and Examinations
… Thomas P. DiNapoli announced today the following audits and examinations have been issued: Department of Health … (DOH): New York City School-Based Health Centers: Security and Controls Over Medications and Related Supplies (Follow-Up) (2016-F-29) An initial audit …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0Division of Housing and Community Renewal Bulletin No. DH-114
… Renewal of OSC’s automatic processing of the April 2021 DC 37 Rent Regulation Services Unit (RRSU) Performance … The April 2021 DC 37 RRSU Performance Advances will be paid using the following effective date and check date: Pay … and an Action/Reason code of Paid Leave of Absence/SKL (Sick Lv), Paid Leave of Absence/19P (FEPSLA PD LV PARTIAL) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-114-april-2021-district-council-37-dc-37-performanceDivision of Housing and Community Renewal Bulletin No. DH-116
… Renewal of OSC’s automatic processing of October 2021 DC 37 Rent Regulation Services Unit (RRSU) Performance … The October 2021 DC 37 RRSU Performance Advances will be paid using the following effective date and check date: Pay … and an Action/Reason code of Paid Leave of Absence/SKL (Sick Lv), Paid Leave of Absence/19P (FEPSLA PD LV PARTIAL) or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-116-october-2021-district-council-37-dc-37-performanceDivision of Housing and Community Renewal Bulletin No. DH-125
… using the following effective date and check date: Pay Cycle/Pay Period Type Payment Effective Date Check Date … to a grade (Grade 001-032) and whose annual salary is below the Job Rate of the employee’s grade on the payment … code based on the employee’s next performance advance cycle in the Incr. Code field. Time Entry To report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-125-april-2023-district-council-37-dc-37-performanceDivision of Housing and Community Renewal Bulletin No. DH-122
… Renewal of OSC’s automatic processing of October 2022 DC 37 Rent Regulation Services Unit (RRSU) Performance … automatically. Affected Employees Employees in the DC 37 Rent Regulation Services Unit – BU67 in the Division of … the 2021-2023 Agreement between the State of New York and DC 37, provides for payment of performance advances on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-122-october-2022-district-council-37-dc-37-performanceDivision of Housing and Community Renewal Bulletin No. DH-127
… Renewal of OSC’s automatic processing of the October 2023 DC 37 Rent Regulation Services Unit (RRSU) Performance … automatically. Affected Employees: Employees in the DC 37 Rent Regulation Services Unit – BU67 in the Division of … the 2021-2023 Agreement between the State of New York and DC 37, provides for payment of performance advances on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-127-october-2023-district-council-37-dc-37-performanceCity of Niagara Falls – Financial Management and Information Technology (2013M-47)
… The City has had a pattern of structural budget deficits, meaning recurring revenues were not sufficient to fund …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47State Comptroller DiNapoli and Commission on Independent Colleges and Universities President Brabham Op-Ed: When Federal Policy Undermines College Access, New York Pays the Price
… Lola W. Brabham co-authored an op-ed in the New York Daily News on how new federal policy changes to lending undermines … Lola W Brabham coauthored an oped in the New York Daily News on how new federal policy changes to lending undermines …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-and-commission-independent-colleges-and-universities-president-brabham-opDutchess County – Financial Condition (2013M-370)
… Purpose of Audit The purpose of our audit was to review the County’s budgeting practices for the period … enterprise funds users’ charges have not been sufficient to cover their respective expenses. The County’s general fund has had to subsidize a significant portion of both enterprise funds’ …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Oversight of Juvenile Justice Facilities
… meet State standards and regulations for the health and safety of juveniles and staff. The audit covered the period … mission is to serve New York’s public by promoting the safety, permanency, and well-being of our children, families, … DJJOY Policy and Procedure Manual, conduct regular fire safety inspections, have an emergency plan, maintain sanitary …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesImproper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up) (2020-F-9) 30-day response
To determine the extent of implementation of the two recommendations made in our initial audit report, Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Report 2017-S-85).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f9-response.pdfAccounts Payable Advisory No. 12
… special characters (e.g., #,-) or spaces in the invoice field of vouchers payable to Citibank Guidance: Citibank … receive Business Units’ payments with data in the invoice field that does not conform to the requirements outlined in … the two digit month and the two digit year in the invoice field of a voucher. There should not be any letters, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldNew Lebanon Central School District – Financial Condition (2015M-222)
… July 1, 2013 through June 30, 2015. Background The New Lebanon Central School District is located in the Town of New Lebanon, Columbia County. The District, which operates two … New Lebanon Central School District Financial Condition 2015M222 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/new-lebanon-central-school-district-financial-condition-2015m-222Opinion 92-7
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … entire financial circumstances of the firefighter and his or her family, that the firefighter is indigent and that the … personal financial relief to the firefighter and his or her family. You ask whether the Fishkill Exempt Firemen's …
https://www.osc.ny.gov/legal-opinions/opinion-92-7State Comptroller DiNapoli Releases Municipal Audits
… audits have been issued. Town of Adams – Justice Court Operations (Jefferson County) Overall, auditors found … known liabilities by a total of $1,104. Andes Joint Fire District – Financial Activities (Delaware County) The Board … not audited and approved before payment. Davenport Fire District – Financial Activities (Delaware County) District …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-auditsNew York's 529 College Savings Program Turns 20
… New York’s 529 College Savings Program. Ascensus Broker Dealer Services, LLC (ABD),serves as Program Manager and, in …
https://www.osc.ny.gov/press/releases/2018/12/new-yorks-529-college-savings-program-turns-20Mattituck Fire District – Claims Audit (2025M-48)
… that all claims are subjected to an independent, thorough and deliberate review which determines, among other things, … to allow for a proper audit or the claim contained one or more discrepancies. Audit and approve all claims … warrant or Board resolution. Also, the Treasurer paid two claims totaling $2,149 five and eight days before the …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48New York City Economy Continues to Set Records
… New York City employment reached 4.55 million jobs in 2018, … released today by State Comptroller Thomas P. DiNapoli. “New York City is experiencing its largest and longest job … in the nation outside of California, Texas, Florida and New York. Still, most of the jobs added were in employment …
https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-records