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DiNapoli Finds Major Problems with Rochester School District Payments
… processes are disorganized, highly decentralized and not administered uniformly, resulting in errors that are costing taxpayers, according to an audit released today by State Comptroller Thomas P. … processes are disorganized highly decentralized and not administered uniformly resulting in errors that are …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-finds-major-problems-rochester-school-district-paymentsAssertive Community Treatment Program
… Purpose To determine whether the Office of Mental Health (Office) is … overseeing the Assertive Community Treatment (ACT) program to ensure that ACT provider teams are complying with … To determine whether the Office of Mental Health Office is …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programAccounts Payable Advisory No. 42
… Subject: Clarifying information for vouchers relating to the purchase of land Reference: Guide to Financial Operations (GFO) , Chapter XII, Section 6.B … required in the comments field of vouchers relating to the purchase of land. Vouchers with comments which do not …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/42-vouchers-relating-purchase-landMedicaid Program - Improper Payments to a Physical Therapist (2013-S-15), 90-Day Response
To determine whether Mark Amir, a physical therapist participating in New York’s Medicaid program, billed Medicaid in accordance with its policies and guideline
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s15-response.pdfXIX.3 Project IDs with Multiple Funding Sources – XIX. Project Costing (PCIP)
… sources, considering the following questions: What is my total project budget? What is my total project cost? Encumbrance? What is my federal versus state match spending? What are my complete …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix3-project-ids-multiple-funding-sourcesIT Security Fundamentals – Information Technology Governance
… Prior to examining your local government’s or school’s IT internal controls, it is important to understand two concepts that are fundamental to how IT professionals approach data and network and system …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsState Agencies Bulletin No. 2409
… Purpose: The purpose of this bulletin is to inform agencies of how the premium overtime earnings … discussed below, will be calculated and appear on IRS Form W-2 for calendar year 2025 and to provide information on … who were paid qualified overtime earnings in a title that is both covered by and nonexempt from the FLSA. An employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2409-reporting-premium-overtime-earningsOpinion 89-61
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … referendum. When the office of village justice does not exist, the town justice court for the town in which the … has jurisdiction of matters arising in the village. You ask whether the salaries of the town supervisor, town …
https://www.osc.ny.gov/legal-opinions/opinion-89-61Village of Maybrook – Financial Condition (2020M-54)
… Village’s financial condition. Key Findings The Board did not adequately manage the Village’s financial condition. The … Village officials agreed with our recommendations and have initiated or indicated they planned to initiate … The Village’s 2020 projections and our audit work do not factor in the pandemic’s financial effects. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54State Comptroller DiNapoli Releases School District Audits
… and Orleans County) The board and district officials have not developed and adopted a comprehensive written … IT contingency plan in place that is properly distributed to all responsible parties and periodically tested for …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1NYSDOT Response to payments to WSP
https://origin.osc.ny.gov/state-agencies/audits/2025/04/03/new-york-state-artificial-intelligence-governance
https://www.osc.ny.gov/files/state-agencies/audits/pdf/nysdot-response-payments-to-wsp.pdfLocal Sales Tax Collections Increased by 3% in July Compared to Last Year
… Local sales tax collections in New York state grew by 3% in July compared to the same month in 2022, according to an analysis released … Local sales tax collections in New York state grew by 3 in July compared to the same month in 2022 according to an analysis released …
https://www.osc.ny.gov/press/releases/2023/08/local-sales-tax-collections-increased-3-july-compared-last-yearOversight of Adult Protective Services Programs
… Objective To determine if the Office of Children and Family Services … adequately monitors Adult Protective Services activities to protect vulnerable adults. The audit covered referrals … To determine if the Office of Children and Family Services …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsDiNapoli: Employer Contribution Rates Stable for State Fiscal Year 2019-2020
… Employer contribution rates for the state's pension system in State Fiscal Year 2019-20 will be in line with the previous year, with the Employees' … pension fund is one of the strongest and best funded in the country and protects the retirement security of our …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020Agencies Travel Manual
The purpose of the Travel Manual is to help agencies, employees and certain public officials understand and apply the State’s travel rules and regulations and to provide instructions regarding reimbursement for expenses while in travel status.
https://www.osc.ny.gov/files/state-agencies/travel/pdf/agencies-travel-manual-attachment.pdfCity of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… and wastewater system cybersecurity threats. Officials have not provided employees with cybersecurity awareness training. Officials do not prevent or monitor public disclosure of information …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117DiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… investigation by State Comptroller Thomas P. DiNapoli, the Chautauqua County District Attorney Jason Schmidt and the Chautauqua County Sheriff’s Office. Gilbert, 54, who now … DiNapoli said. “I thank District Attorney Schmidt and the Chautauqua County Sheriff’s Office for partnering with my …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000Opinion 89-3
… varying from State contract) GENERAL MUNICIPAL LAW, §§104, 109-b: The exception for purchases made through the New York State Office of General Services does not apply to a … attendant to the competitive bidding process (1977 Opns St Comp No. 77-728, unreported; 1955 Opns St Comp No. 7721, …
https://www.osc.ny.gov/legal-opinions/opinion-89-32020 Financial Condition Report – 2020 Financial Condition Report
… the convergence of two dramatically different periods to New York State. The nation’s longest recorded economic … York, with more widespread economic uncertainty than we have seen in decades. This Financial Condition Report can … human impacts of the pandemic. As always, we need to think not only about the immediate challenges, daunting as they …
https://www.osc.ny.gov/reports/finance/2020-fcrDiNapoli Releases Fiscal Stress Scores for 17 Cities
… issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 and July 31. … stress score which classifies whether a municipality is in “significant fiscal stress,” in “moderate fiscal stress,” … issued fiscal stress scores today for the 17 cities in New York that have fiscal years ending between March 31 …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-cities