Search
Waverly Central School District – Financial Condition (2013M-148)
… expenditure estimates that are realistic and based upon all information available at the time the budget is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Understanding the Audit Process
… Response: Auditee responds to the draft report (within 30 days) with its official position or factual differences; …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processDiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… While pension costs are pre-funded and invested to help pay for these future benefits, most governments, including … for retiree health insurance and instead fund it on a “pay-as-you-go” basis or out of pocket. The funding mechanism … DiNapoli said. “The numbers are daunting, but there is a real cost to doing nothing and leaving the bill for future …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Chestertown Volunteer Fire Company , Town of Ithaca and the Town of Smithtown . "In today's fiscal … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0Hempstead Union Free School District – Management of District Resources (2014M-253)
… controls over the management of District resources for the period July 1, 2011 through March 31, 2013. … with approximately 6,000 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $178.8 … officials did not ensure that all employees were qualified for their positions. District officials did not ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014mState Agencies Bulletin No. 962
… No. A40026 and Senate Bill No. S66026) that creates a new Tier 5 that, in accordance with constitutional requirements, only … all years of creditable service Ten year credited service vesting requirement While ALL overtime compensation should …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/962-new-tier-5-benefit-structure-new-york-state-police-and-fire-retirementDiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… five counties monitored the eligibility of jail inmates for welfare payments, and by a combination of potential fraud … insurance programs are supposed to provide a safety net for society’s poor and unemployed to help them make ends … determines applicant eligibility, and is responsible for monitoring their continuing eligibility. The DSS …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefitsDiNapoli Audit Praises Waterville Central School District
… with students, according to an audit released by New York State Comptroller Thomas P. DiNapoli. “I commend school … Waterville is setting an example for other districts.” State education law requires that all prospective employees …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtDiNapoli: State Agency Overtime Pay Hits $787 Million
… Overtime pay in 2018 at state agencies was at the highest level within the past … decade, rising to $787 million, according to a report by State Comptroller Thomas P. DiNapoli. Overtime hours also …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… having duplicative Medicaid and EP enrollments, which led to improper Medicaid and EP payments. We identified 4,784 …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsSUNY Bulletin No. SU-314.1
… Background The Memorandum of Agreements (MOAs) between the State of New York, SUNY, CSEA, and PEF allows specific SUNY … earned during the period 09/16/2021 through 08/31/2022. On 09/01/2022, the overtime rate shall revert to the rate in … taxable gross and are subject to all employment and income taxes. Income taxes will be calculated using the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3141-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-314.2
… Background The Memorandum of Agreements (MOAs) between the State of New York, SUNY, CSEA, and PEF allows specific SUNY … earned during the period 09/16/2021 through 11/30/2022. On 12/01/2022, the overtime rate shall revert to the rate in … taxable gross and are subject to all employment and income taxes. Income taxes will be calculated using the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3142-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-314.3
… Background The Memorandum of Agreements (MOAs) between the State of New York, SUNY, CSEA, and PEF allows specific SUNY … earned during the period 09/16/2021 through 12/31/2022. On 01/01/2023, the overtime rate shall revert to the rate in … taxable gross and are subject to all employment and income taxes. Income taxes will be calculated using the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3143-pilot-program-establishing-temporary-overtime-ratesOpinion 89-27
… on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Equal Protection (different contributions for health … AND PHRASES -- "Compensation" (for purposes of County Law, §200) NY STATE CONSTITUTION, ARTICLE I, §11; UNITED STATES CONSTITUTION, AMENDMENT 14; COUNTY LAW, §200: A non-charter county by resolution may provide …
https://www.osc.ny.gov/legal-opinions/opinion-89-27DiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem
… food costs have hit household budgets in New York City hard, with price increases outpacing income growth,” DiNapoli …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsenComptroller DiNapoli Releases Municipal Audits
… determined that board member had a prohibited interest in the contracts between the town and his machining company. … of her cash receipts, including water and sewer rents, with limited oversight. Town of Canton – Compensation and … benefits provided by the town. Finger Lakes Community College – Credit Card and Travel Expenditures (Ontario …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-0XIV.14.B Capital Assets – XIV. Special Procedures
… The major issues related to accounting for capital assets include the following: Criteria for recording general capital assets including infrastructure Recording general …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14b-capital-assetsNew York State Comptroller Thomas P. DiNapoli Statement on Enacted Budget
… “The state Legislature and Governor agreed on a new budget during an extraordinarily difficult time. The … from the coronavirus public health emergency presents our state with unprecedented risks. Unanticipated healthcare …
https://www.osc.ny.gov/press/releases/2020/04/new-york-state-comptroller-thomas-p-dinapoli-statement-enacted-budgetTown of Amity - Town Clerk (2018M-183)
… whether the Town Clerk (Clerk) properly accounted for cash receipts. Key Findings We reviewed 184 tax payments … Determine whether the Town Clerk Clerk properly accounted for cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2018/01/11/town-amity-town-clerk-2018m-183Accounts Payable Advisory No. 61
… Subject : Expedite Requests Guidance : The Office of The State Comptroller (OSC) has new guidance regarding expedite … provide a significant, material benefit to the vendor or State. These situations may include, but are not limited to, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requests