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Southwestern Central School District – Claims Audit (2025M-34)
… we reviewed 266 claims 1 totaling $7.7 million (some claim packets contained multiple exceptions) and determined … approved by the claims auditors for payment because the claim packets did not contain sufficient supporting … to allow the claims auditor to determine whether the claim was a valid legal obligation, a proper charge against …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… complete report – pdf] Audit Objective Did Shoreham-Wading River Central School District (District) officials properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… the end of the 2020 through 2023 fiscal years. Comply with New York State General Municipal Law (GML) Section 30, which requires the Supervisor to file the Town’s AFR with New York State Office of the State Comptroller (OSC) within …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Bedford Central School District – Medicaid Reimbursement (2025M-43)
… (District) officials claim all Medicaid reimbursements to which the District was entitled? Audit Period July 1, 2022 … such as physical, speech and occupational therapy provided to 658 students with IEPs, 110 of which received services … the School Supportive Health Services Program (SSHSP) to help school districts (districts) obtain Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Town of Windsor – Capital Project (2025M-52)
… village. Consistent with language set forth in New York State Town Law (Town Law), it has been the view of the New York State Office of the State Comptroller (OSC) 1 that … Therefore, we question whether TOV fund balance was spent on the construction of the Town-owned highway garage. If the …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-windsor-capital-project-2025m-52State Agencies Bulletin No. 2363
… is to provide agencies with information and instructions for processing letters received for the outreach and escheatment of uncashed payroll checks for calendar year 2024. Agencies must treat signed and … is to provide agencies with information and instructions for processing letters received for the outreach and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2363-outreach-and-escheatment-2024-uncashed-nys-payroll-checksManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… who is responsible for authorizing the expenditure of funds for the purchase of goods and services. The Treasurer … the risk that purchases were made before ensuring that funds were available, and appropriations could have been … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… than doubled since 2012, according to a report released today by State Comptroller Thomas P. DiNapoli. The CTL is the … than doubled since 2012 according to a report released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – August 6, 2025 … Area Town officials are responsible for distributing FFI tax proceeds in accordance with New York Insurance Law … special act stating otherwise, the statute states that FFI tax proceeds should be distributed to fire departments and …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112State Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… and one of the best funded in the nation. The long-term outlook for investors is changing and requires a more …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredNew York City Economy Continues to Set Records
… has been the driving force behind the state’s employment gains,” DiNapoli said. “While job growth remains strong, … and health care accounted for 60 percent of the gains since 2009. The high-paying securities industry has also reported solid job gains in recent years, but is still 4 percent smaller than …
https://www.osc.ny.gov/press/releases/2019/04/new-york-city-economy-continues-set-recordsValley Stream Central High School District – Capital Assets (2025M-16)
… next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16State Comptroller DiNapoli: Costs Will Climb for Municipal Landfills
… face nearly $300 million in estimated long-term costs for their active and closed landfills, according to a report … reach capacity, it is critical that local governments plan for future costs that will be paid long after the revenue … or public authorities. DiNapoli's report revealed that for local fiscal years ending in 2017, 80 local governments …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-costs-will-climb-municipal-landfillsMorristown Fire District – Board Oversight (2025M-101)
… Did the Morristown Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of District … Did the Morristown Fire District District Board of Fire Commissioners Board provide adequate oversight of District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101NYC Budget Benefiting From Strong Tax Collections
… reserves in the current year, higher than expected tax collections and benefits from the citywide savings … the threat of federal budget cuts," DiNapoli said. Tax collections outpaced the city’s initial forecast by … in FY 2018, driven by higher-than-planned personal income tax collections and lower than expected property tax refunds, …
https://www.osc.ny.gov/press/releases/2018/06/nyc-budget-benefiting-strong-tax-collectionsDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… as well as other budget management actions; Spending on Capital Projects Decreasing: Capital spending is … are necessary to avoid exceeding the statutory limit on outstanding debt. Actual capital spending in SFY 2017-18 …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansState Agencies Bulletin No. 1241
… code of Leave of Absence/MLS), Terminated or Retired can receive the April 2013 Retention Payment if they return …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1241-april-2013-retention-paymentState Agencies Bulletin No. 1971.3
… This bulletin supersedes Payroll Bulletin No. 1971.2 . Purpose The purpose of this … Deposit Form for NYS Employees is submitted to agency payroll offices to change the Direct Deposit record. To … Deposit record. For employees with multiple jobs, all payroll deposits are made according to the single Direct …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19713-direct-deposit-guidance-and-audit-queryOpinion 99-5
Concerning a proposed contract for library services between a school district and a cooperative library system
https://www.osc.ny.gov/legal-opinions/opinion-99-5Opinion 90-25
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … rental exists. Property owners within a zone of assessment in a fire district cannot be assessed retroactively for costs … p 345 are superseded to the extent inconsistent. This is in response to your inquiry concerning payments to a …
https://www.osc.ny.gov/legal-opinions/opinion-90-25