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Chenango Forks Central School District – Nonresident Tuition (2020M-69)
… a nonresident student and should have been billed tuition. In addition, some student records contained insufficient …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69South Otselic Fire District – Financial Activities (2022M-169)
… whether the South Otselic Fire District (District) Board of Fire Commissioners (Board) provided oversight of District financial activities. Key Findings The Board generally provided adequate oversight of District financial activities . However, Board members …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/south-otselic-fire-district-financial-activities-2022m-169Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… were adequately supported. Key Recommendations Ensure all claims are audited and approved by the membership for … Require more support for collections received, such as tickets or press-numbered receipts, and require two members …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mState Agencies Bulletin No. 778
… Purpose To advise agencies that the use of fixed amounts or … that are entered into PayServ does not comply with IRS Rules and Regulations. Affected Employees Employees with … IT-2104 that has been submitted by an employee. According to Internal Revenue Service Publication 505 (Tax Withholding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/778-fixed-amounts-tax-withholdingComptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea Of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… District of New York. "It's disturbing when an elected official abuses the process and steals campaign funds,” said … to grand larceny in the fourth degree in Saratoga County Court. The Honorable Matthew J. Sypniewski sentenced Wormuth … penitentiary stemming from related charges in federal court. As part of the plea agreement, Wormuth must also pay …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-halfmoon-town-supervisor-stealingChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… across our state, especially in child care deserts. This is a vital investment in New York’s children, families, … politician left who truly didn’t understand why we need to pass the Universal Child Care Act immediately, just look at … opportunities for working families needing child care.” “Too many of our child care workers in Head Start and other …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsSUNY Bulletin No. SU-295
… Purpose The purpose of this bulletin is to inform agencies of the upcoming rollover … 2, 2020 (Institution) and July 8, 2020 (Administration). This will include the completion of the roll-over to the … be no disruption to PayServ system availability during this time. OSC Payroll will provide agencies a list of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-295-new-york-state-payroll-system-payserv-suny-fiscal-year-endCUNY Bulletin No. CU-678
… Purpose The purpose of this bulletin is to inform agencies of the upcoming rollover … 2020 for the paycheck dated July 2, 2020 (Institution). This will include the completion of the roll-over to the … be no disruption to PayServ system availability during this time. OSC Payroll will provide agencies with a list of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-678-new-york-state-payroll-system-payserv-cuny-fiscal-year-endCUNY Bulletin No. CU-302
… Code 582 from Flat Amount to Percent of Total Gross. This calculation method will ensure an accurate recovery … each pay period. Agencies do not have update access to this deduction code. Agency Actions Notify affected employees. Questions Questions regarding this bulletin may be directed to the University Manager of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-302-change-deduction-calculation-routine-deduction-code-582State Agencies Bulletin No. 1159
… compensation and reduction rate will not be repaid. This is consistent with the APSU, NYSCOPBA or Council 82 … must be repaid to an employee who has left State service. This locked query will also supply all deficit monies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1159-repayment-compensation-taken-deficit-reduction-plans-employeesControls Over Unclaimed Bottle Deposits (Follow-Up)
… implemented. The Department is not required to respond to this follow-up report. However, we allow 30 days from the date this report is issued for officials to provide information on … are planned to address unresolved issues identified in this report. …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followComptroller DiNapoli Releases Municipal Audits
… of the Town of Ausable , Fishers Island Waste Management District , Town of Guilderland , Plattsburgh Housing Authority , Town of Salem and the Westbury Water District . “In today’s fiscal climate, budget transparency … districts within the town. Fishers Island Waste Management District – Purchasing (Suffolk County) The district’s …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsNorthern Onondaga Public Library District – Cash Disbursements (2013M-236)
… Board members and the Treasurer do not audit each claim prior to the bookkeeper preparing the disbursements and … has allowed the bookkeeper − who is a vendor − direct access to District bank accounts to withdraw funds for claims … also have not adequately restricted online banking access rights to ensure the security of funds and the …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Comptroller DiNapoli, A.G. Schneiderman & Acting Tax Commissioner Manion Announce $4.3 Million Settlement With Owners of For-Profit School Network for Overcharging State; Failing To Pay Taxes
… Development School (“SDS”), for overcharging the State of New York for services rendered by SDS and for failing to … investigation with the Department of Taxation and Finance and an audit and investigation by the Office of the … Taxpayer Protection Bureau, which is overseen by Bureau Chief Thomas Teige Carroll and Deputy Bureau Chief Scott …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-ag-schneiderman-acting-tax-commissioner-manion-announce-43-million-settlementNew York State Comptroller DiNapoli Statement on Governor Signing Legislation to Restore Contract Review Authority
… Public Funds Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/12/new-york-state-comptroller-dinapoli-statement-governor-signing-legislation-restore-contract-reviewOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… addressing the issues we identified in the initial audit. This included the recovery of improper payments totaling $4.8 … are planned to address the unresolved issues discussed in this report. Other Related Audit/Report of Interest …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/overpayments-services-also-covered-medicare-part-b-followOversight of the Nourish New York Program (Follow-Up)
… eligible for purchase under the program. Consequently, this limited the eligibility of certain agricultural products … planned to address the unresolved issues discussed in this follow-up within 30 days of the report’s issuance. …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-nourish-new-york-program-follow2025ABC State of New York General Obligation Bonds, March 2025 (POS)
Under State law, the Bonds are legal investments for State-chartered banks and trust companies, savings banks, ins. comp., fiduciaries and investment companies and may be accepted by the State Comptroller and the State Superintendent of Fin. Serv. where the deposit of obligations is required by law.
https://www.osc.ny.gov/files/debt/pdf/nys-go-2025abc-pos.pdfJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… Have support that they obtained the required number of quotes for six purchases totaling $39,758. Use a competitive …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesChild and Dependent Care Credit
… the New York City Administration for Children’s Services (ACS). To accomplish our objective, we matched a file of tax … to the subsidized day care files provided by OCFS and ACS. Key Findings During the period of our examination, the … at $18.3 million. While OSC is able to access the OCFS and ACS data for our audit purposes, we are precluded from …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-credit