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Common Reporting Errors: From AUD to AFR
In this session, you will learn about common reporting errors made by local governments when completing annual reports and our staff will explain how to correctly report the underlying transactions. The presenters will provide examples of these errors as made in the Annual Update Document (AUD) and
https://www.osc.ny.gov/files/local-government/academy/pdf/common-reporting-errors-aud-afr-12-7-22.pdfNYSLRS Record of Activities - Elected and Appointed Officials Presentation
This webinar will explain how the New York State and Local Retirement System (NYSLRS) determines service credit for Elected and Appointed Officials. Officials, who are not in a time-keeping system, are required to keep a Record of Activities (ROA). The purpose of an ROA is to establish an Official’s
https://www.osc.ny.gov/files/local-government/academy/pdf/record-of-activities-elected-appointed-officials-08-17-22.pdfOpinion 89-35
… in this article, all statutes, local laws, ordinances, rules and regulations, insofar as they relate to the matters …
https://www.osc.ny.gov/legal-opinions/opinion-89-35DiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… 2019 fiscal year (FY) surplus is expected to grow as the year progresses with continued strong revenue collections and the reallocation of unneeded reserves, but the city faces significant budget gaps and risks in the coming years, according to a report released today by …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadComptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former Met Council Insurance Brokers
… Jewish Poverty (“Met Council”), each have been sentenced to five years of probation and will each pay $1.5 million in restitution to Met Council. As part of their sentence, they will also surrender their broker’s licenses to the New York State Department of Financial Services. The …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-met-council-insurance-brokersDiNapoli: Audit Uncovers $425 Million in Missed Medicaid Drug Rebates
… a new drug rebate administration and management services contractor will begin processing drug rebates in the second quarter of 2018, and they are working with the contractor to improve the quality of the drug rebate process … DOH: Regularly monitor the activities of the new rebate contractor to ensure the accuracy of the drug rebate …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-uncovers-425-million-missed-medicaid-drug-rebatesDiNapoli: NYC Experiencing Record Job Growth
… adding 174,400 jobs from 2009 to 2017. Health care is the only sector in New York City that has experienced gains every …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-nyc-experiencing-record-job-growthDiNapoli Presses Worst Greenhouse Gas Emitters to Meet Paris Climate Agreement Goals
… of the New York State Common Retirement Fund (Fund), today announced he has written to 10 of the largest … trustee of the New York State Common Retirement Fund Fund today announced he has written to 10 of the largest …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-presses-worst-greenhouse-gas-emitters-meet-paris-climate-agreement-goalsHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… between 2010 and 2013, with no future reviews scheduled. Only one had been cited by DOH prior to the audit scope for …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programComptroller DiNapoli Releases Municipal Audits
… agricultural building exemptions that were granted for the construction of two buildings were not supported and … the assessor did not have any documentation on file for four properties receiving eligible funds exemptions or … did not document their efforts to obtain competition for purchases. The Board did not establish policies or …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits-0NYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… operated non-SED programs, and provided management and administrative services to eight related entities. Key … in other than personal service costs, and $26,730 in parent agency administration costs, as follows: $266,339 in … from The ARC, New York, Inc. (The ARC) – NYSARC’s parent company – to the school-age cost-based program. NYSARC …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualDiNapoli: Comprehensive Planning Needed for Billions in State Infrastructure Spending
… 54.2 percent of spending in the current capital plan, up from 48.5 percent over the last five years. Including …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-comprehensive-planning-needed-billions-state-infrastructure-spendingNYC Budget Is Balanced but Risks Are Growing
… the budget are prudent.” The city added a total of 820,400 jobs between 2009 and 2018, the largest and longest job … or to narrow the projected budget gaps. The most immediate risk to the city’s finances is the potential impact of the … of uncertainty in the city’s tax projections. The largest risk to the budget remains the potential for an economic …
https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growingState Comptroller DiNapoli Releases Municipal & School Audits
… they did not have a plan to identify all potential outlets for sampling. Auditors also found that district officials did …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: MTA Budget Gaps Return
… at $211 million this year and increase to $652 million in 2028, according to a new report from State Comptroller … its expectations for farebox revenue. While paid ridership in June 2024 was at about 70% of pre-pandemic numbers, it failed to grow at the expected pace in July and August. MTA’s consultant, McKinsey, has predicted …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnDiNapoli Report Highlights Where New Yorkers Work
… in 2023 was varied with no region above 2019 levels. Only New York City, Long Island, and the Hudson Valley had …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workEast Bloomfield Central School District – Lead Testing and Reporting (S9-25-10)
… [read complete report – pdf] Audit Objective Did East Bloomfield Central School District (District) officials … posted the initial testing results on the District’s website within the required time period, officials did not … audit report. The CAP should be posted on the District’s website for public review. 1 Lead Exposure Symptoms and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/east-bloomfield-central-school-district-lead-testing-and-reporting-s9-25DeRuyter Central School District – Lead Testing and Reporting(S9-25-4)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 38 of the 180 (21 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/deruyter-central-school-district-lead-testing-and-reportings9-25-4Opinion 97-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Unless otherwise provided by special act, the members of a volunteer fire department may determine to use foreign …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 95-14
… moneys to purchase a new personal computer to be used for various department purposes, and to pay for a ceremony to … moneys to purchase a new personal computer to be used for various department purposes and to pay for a ceremony to …
https://www.osc.ny.gov/legal-opinions/opinion-95-14