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State Comptroller DiNapoli Releases School and Local Government Audits
… officials did not properly approve or monitor agreements for PTEs. Without adequate controls, the board cannot be … paid in excess of their authorized salaries. Six of the 26 PTEs reviewed did not maintain time sheets. Town of Lisle … period totaling approximately $94,000. A loader, which is seven years beyond its usable life, accounted for …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsMedicaid Program – Oversight of Health Homes
… Objective To determine whether the Department of Health (DOH) has provided adequate oversight of Medicaid Health Homes to ensure that appropriate care was … period from January 2019 through June 2023, with analysis of selected performance measures extending through March 2024 …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesTown of Hornellsville – Financial Management (2025M-102)
… [read complete report – pdf] Audit Objective Did the Town of Hornellsville (Town) Town Board (Board) effectively manage … August 6, 2025 Understanding the Audit Area A key measure of a town’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-hornellsville-financial-management-2025m-102Opinion 91-19
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties (authority to make gift to fire company); … The fire company originally had purchased the equipment with moneys it received from a criminal defendant in an arson …
https://www.osc.ny.gov/legal-opinions/opinion-91-19Village of Manlius – Financial Reports (2025M-89)
… report – pdf] Audit Objective Did the Village Board of Trustees (Board) receive the financial reports needed to … annual financial reports (AFRs) were filed with the Office of the State Comptroller (OSC)? Audit Period June 1, 2023 – … We extended our audit period to review the filing status of the Village’s 2021-22 through 2024-25 AFRs as of September …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89NY State Comptroller DiNapoli Calls on Companies to Adopt Better Workers' Rights Policies
… own policies can pose reputational and financial risks for businesses. We’re proud to make that standard clear to … with Apple and ongoing efforts with Starbucks. We are pleased to join Comptroller DiNapoli and the New York State … Retirement Fund to emphasize that the long-term value is dependent on the wellbeing of a company’s workforce, and …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-calls-companies-adopt-better-workers-rights-policiesState Comptroller DiNapoli Releases Municipal Audits
… for the closed landfill. In addition, the board did not treat taxpayers equitably when budgeting for and allocating …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0Economic Snapshot of the Hunts Point Food Distribution Center
The Hunts Point Food Distribution Center (FDC) is the largest food distribution center in the United States. FDC is located on 329 acres in the Bronx and consists of about 150 wholesalers, distributors, and processing businesses.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-14-2024.pdfState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … are reasonable and the 2019 tentative budget complies with the property tax cap levy limit. Village of Farmingdale …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsOpinion 96-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Corporation (MVAIC) represents an appellant on behalf of MVAIC, the exemption from fees granted by section 5225 of … the counsel for MVAIC represents the appellant on behalf of MVAIC but the corp itself is not named as a party or …
https://www.osc.ny.gov/legal-opinions/opinion-96-5State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Lockport – Fuel Inventory (Niagara County) The … the Highway Department clerk’s work. Due to the lack of controls and oversight of fuel operations, billing errors occurred and the potential …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1573
… July 12, 2017 OSC Actions OSC has provided a spreadsheet of all current position pools that are affected by lapsing. A … their Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this information … with a valid chartfield string effective the beginning of the pay period for the check dates listed above. Examples …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1573-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 1411
… July 9, 2015 OSC Actions OSC has provided a spreadsheet of all current position pools that are affected by lapsing. A … their Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this information … with a valid chartfield string effective the beginning of the pay period for the check dates listed above. Examples …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1411-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 1486
… July 13, 2016 OSC Actions OSC has provided a spreadsheet of all current position pools affected by lapsing. A link … their Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this information … with a valid chartfield string effective the beginning of the pay period for the check dates listed above. Examples …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1486-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 1624
… Purpose To notify agencies of the 2018 maximum salary limit for members of ORP in Tiers 1 through 5. Background In accordance with Section 415 of the Internal Revenue code, which provides for dollar … To notify agencies of the 2018 maximum salary limit for members of ORP in Tiers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1624-maximum-salary-limit-optional-retirement-plan-orp-retirement-tiers-1State Agencies Bulletin No. 1503
… October 5, 2016 OSC Actions OSC has provided a spreadsheet of all current position pools affected by lapsing. A link … their Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this information … USA with a valid chartfield string effective the beginning of the pay period for the following check dates (Institution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1503-updating-payserv-chartfield-strings-september-lapsing-eventsState Agencies Bulletin No. 1506
… Purpose To provide agencies with procedures for updating employee health insurance eligibility records in … Insurance” and “Date Eligible for Health Insurance” fields with information provided by the Department of Civil Service. … To provide agencies with procedures for updating employee health insurance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1506-updating-employee-health-insurance-eligibility-payservOther Bulletin No. 13
… Purpose To provide instructions for processing of the LLS payment for eligible employees in Bargaining Unit 97 Affected … paid in a separate check . There will be no direct deposit for this payment. Eligibility – CSEA Employees Employees in … To provide instructions for processing of the LLS payment for eligible employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-13-october-2010-suny-construction-fund-longevity-lump-sumState Agencies Bulletin No. 1655
… July 11, 2018 OSC Actions OSC has provided a spreadsheet of all current position pools that are affected by lapsing. A … their Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this information … with a valid chartfield string effective the beginning of the pay period for the check dates listed above. Examples …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1655-updating-payserv-chartfield-strings-june-lapsing-eventsState Agencies Bulletin No. 1748
… July 10, 2019 OSC Actions OSC has provided a spreadsheet of all current position pools that are affected by lapsing. A … their Appropriation Section Representative in OSC’s Bureau of State Accounting Operations to have this information … with a valid chartfield string effective the beginning of the pay period for the check dates listed above. Examples …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1748-updating-payserv-chartfield-strings-june-lapsing-events