Search
Oversight of the STEM Incentive Program
… monitoring the Science, Technology, Engineering, and Mathematics (STEM) Incentive Program (Program) to ensure recipients are in compliance with the Program rules and regulations, and whether HESC has only made payments on behalf of … Services Corporation is effectively monitoring the Science Technology Engineering and Mathematics STEM Incentive …
https://www.osc.ny.gov/state-agencies/audits/2018/11/28/oversight-stem-incentive-programUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… four letter reports to the following entities: the City of Buffalo (Buffalo) and the Buffalo Firefighters Two Percent … Inc. (Syracuse) [pdf] ; the Mutual Aid Association of the Paid Fire Department of the City of Yonkers, New York, Inc. (Yonkers) [pdf] ; and …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5DiNapoli: Two Western NY BOCES Holding Millions in Surplus Funds
… $4.7 million, totaling approximately $14 million during this time frame. Although BOCES has refunded more than $10 … a 2009 audit and recommended that any funds contained in this trust be returned to the general fund and disbursed back …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-two-western-ny-boces-holding-millions-surplus-fundsComptroller DiNapoli Releases School Audits
… office completed audits of the Caledonia-Mumford Central School District , Genesee Valley Board of Cooperative Educational Services , Heuvelton Central School District , Syracuse City School District and the Your Home Public Library . State … office completed audits of the CaledoniaMumford Central School District Genesee Valley Board of Cooperative …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… future operating and capital needs. Wantagh Union Free School District – Financial Application User Access …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… a total of $14,213 and underpaid one employee $77 for separation payments. Of the unused leave payments … disbursements were adequately supported and for valid district purposes, they did not always ensure that the … 137 invoices, totaling $379,209, and determined that 10 invoices totaling $26,441 were not properly audited or …
https://www.osc.ny.gov/press/releases/2025/09/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Announces Municipal Audits
… The assessor granted exemptions without applications, renewal forms or supporting documentation and did not … and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsState Agencies Bulletin No. 962
… setting up retirement records for tier 5 PFRS members. This new Benefit Plan requires agencies to select a … reporting discrepancies. Questions Questions regarding this bulletin may be directed to the Payroll Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/962-new-tier-5-benefit-structure-new-york-state-police-and-fire-retirementState Agencies Bulletin No. 572
… OSC Contacts For questions related to the following Earn Codes, please contact the appropriate OSC contact: Workers’ Compensation Earn Codes ( WCE , WCO & WPS ) may be directed to Viola Haizlip at (518) 474-7282. Tax Refund Earn Codes ( TF1 , TF2 , TF3 , TF4 , TF5 , TF6 , TF7 , TF8 , and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageDiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… from April 1, 2015 through June 26, 2018 found: 467 unpaid traffic violations were issued to 144 vehicles, racking up … 33 times with suspended licenses. OPWDD does not analyze traffic violations and driving histories to identify if … recommendations, including that the agency: Analyze traffic violations and driving histories to determine whether …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsDiNapoli Releases Analysis of Executive Budget
… the financial risks posed by federal funding reductions and an uncertain revenue picture but also weakens checks and balances over the use of public dollars, according to a … Cuts from Washington, questions over state tax revenues and billions of dollars in out-year gaps pose significant …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetDiNapoli: Fix Delays With Child Support Payments
… support payments are languishing in government coffers. This is a persistent problem in New York that needs to be … "These delays hurt the families and children that need this money. It's important for state officials to work … for two years or more, the district is required to report this to family court. If the court determines the district …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsDiNapoli: Audit Recommends Better Protections for Child Performers
… temporary permits, 11,000 new annual permits, 4,500 annual permit renewals, and 3,500 permits not identified by type. … forms and trust account information. Auditors tested permit records and found more than half of the annual permits … to identify. Children are allowed only one temporary permit in a lifetime. One performer, who obtained a temporary …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-recommends-better-protections-child-performersOpinion 88-7
… This opinion represents the views of the Office of the State … p 315 (File No. 3046) reflects the current position of this Office. That opinion concluded that, where surplus bond … bond proceeds are also available for that purpose. In this regard, we point out that Town Law, §112(1), which is …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Audit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… of taxpayer dollars to send a message that New York is a place to visit and open for business, it should have clear … discretion, which ESDC allocated to promoting Start-Up NY, tourism, Taste NY and Masterbrand. As required by law, … the number of applications (see charts on page 10 and 11). Even though ESDC did not set specific quantitative …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractXI-A.8 Payment Tolerances – XI-A. Purchasing
… (tolerances) in the Statewide Financial System (SFS) for preferred source, centralized contract, and discretionary … Unit contracts. Process and Transaction Preparation: Preferred Source, Centralized Contract, and Discretionary … tolerances in the Statewide Financial System SFS for preferred source centralized contract and discretionary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerancesXVI.3.D Basis of Accounting/Measurement Focus – XVI. Financial Reporting
… Policy Reference: National Council on Governmental Accounting (NCGA) Statement 1 GASB Statement No. 63 – … expenses, gains and losses. The operating statement of a governmental fund, unlike that of a proprietary fund, focuses …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3d-basis-accountingmeasurement-focusDiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures
… determined that the state may have overpaid as much as $32.1 million for services that exceeded Medicaid limits and $7.5 … balances as other Medicaid payments. For the period Dec. 1, 2008 through May 29, 2013, auditors identified $13.6 … $17.5 million. Medicaid limits dental cleaning and dental exam services to twice per year, yet in one case, DiNapoli’s …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failuresChild Care Stabilization Grants
… controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine whether the grants met their intended purpose to stabilize child care operations to maintain care. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsState Agencies Bulletin No. 2295
… An additional deferment is available to employees age 50 and over. These employees may defer up to $7,500 of age 50 catch-up contributions in addition to their regular … 61, 62, or 63 in the calendar year to either $10,000 or 50% more than the regular catch-up contribution limit, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2295-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tda