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Victor Central School District – Information Technology (2016M-117)

… Victor Central School District is located in the Town of Perinton in Monroe County, the Towns of East Bloomfield, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117

Eastport-South Manor Central School District – Financial Software User Access (2014M-379)

… The Eastport-South Manor Central School District, located in the towns of Brookhaven, Riverhead and Southampton in Suffolk County, is governed by a seven-member Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2015/03/20/eastport-south-manor-central-school-district-financial-software-user

Wilton Water and Sewer Authority – Water and Sewer Charges (2016M-329)

… is an independent public benefit corporation located in Saratoga County. The Authority, which is governed by an … sanitary sewer services to approximately 8,100 residents in the Town of Wilton. The Authority’s recorded revenue for … Key Finding The Authority did not have written policies in place directing how and when adjustments were to be …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/01/06/wilton-water-and-sewer-authority-water-and-sewer-charges-2016m-329

Capital – 2023 Financial Condition Report

… the end of SFY 2022-23, the State reported $116.7 billion in capital assets, an increase of $4.4 billion (4 percent) … for 51.1 percent of all capital projects spending in SFY 2022-23, up from 48.5 percent five years earlier. The … the end of SFY 2022-23, the State reported $116.7 billion in capital assets, an increase of $4.4 billion (4 percent) …

https://www.osc.ny.gov/reports/finance/2023-fcr/capital

Carthage Central School District – Financial Condition (2014M-138)

… Background The Carthage Central School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns of Croghan, Denmark and Diana in Lewis County. The District, which is governed by an …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138

Etna Volunteer Fire Department - Procurement (2019M-48)

… services. Certain officers did not disclose their interest in contracts. Key Recommendations The Board should: Ensure … Adopt a code of ethics to set forth standards of conduct in accordance with the GML. Officials agreed with our report …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/05/10/etna-volunteer-fire-department-procurement-2019m-48

DiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion

… Department of Health (DOH) allowed more than $1.5 billion in improper Medicaid payments over the course of several years due to errors in its billing system and may have exposed patients to … and other issues, hundreds of millions of dollars more in taxpayer dollars could be misspent and unqualified …

https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billion

Vendor File Advisory No. 1

… on the Vendor File Guidance: Do not enter a DBA name in the Name 1 or Name 2 fields when registering a vendor on …

https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/1-regarding-doing-business-dba

State Comptroller DiNapoli Releases School District Audits

… $1.9 million. Officials could not demonstrate the balances in the four remaining reserves, totaling approximately … services provided totaling $65,254, which resulted in the district not realizing $32,627 in revenue. The district lacked adequate procedures to ensure …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0

Ethelbert B. Crawford Public Library – Disbursements (2013M-222)

… District is located within the Monticello School District, in Sullivan County. The Library is governed by a seven-member … The Board did not ensure that disbursements were made in an economic manner and for authorized Library purposes. …

https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222

Receiving Your Benefit and Filing Your Option Election – Article 14 Benefits

… Receiving Your Benefit At retirement, you must decide how you want your retirement benefit paid. You can choose from several options, all of which will provide you with a monthly benefit for life. You may elect the Single Life Allowance, …

https://www.osc.ny.gov/retirement/publications/1644/receiving-your-benefit-and-filing-your-option-election

New York State Comptroller DiNapoli: Wall Street Profits Rose in 2018, But Bonuses Fell

… Securities industry profits in 2018 were 11 percent higher than the previous year, but the average bonus paid to industry employees in New York City declined by almost 17 percent to $153,700, … Comptroller Thomas P. DiNapoli. “Despite a sharp decline in the financial markets in the fourth quarter of 2018, the …

https://www.osc.ny.gov/press/releases/2019/03/new-york-state-comptroller-dinapoli-wall-street-profits-rose-2018-bonuses-fell

Opinion 88-77

… provided at four schools in the local school district. The New York State Council on the Arts has contracted with the …

https://www.osc.ny.gov/legal-opinions/opinion-88-77

Other Bulletin No. 19

… salary increase will be processed. Submit a Position Change Request to the Position Management Unit if the … in PayServ. The position will be updated to reflect the change and the automatic salary increase will be processed. … (Administration) using the Action/Reason code of Pay Rate Change/SAC (Mass Salary Increase). If the employee meets the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-19-april-2014-state-university-construction-fund-scf-civil

Volunteer Firemen’s Benevolent Association of North Tonawanda – Foreign Fire Insurance Tax Moneys (2014M-208)

… Benevolent Association of North Tonawanda is located in the City of North Tonawanda and was established in 1903 by a special act of the State Legislature, which was subsequently amended in 1906. The Association is governed by a nine-member Board …

https://www.osc.ny.gov/local-government/audits/city/2014/10/31/volunteer-firemens-benevolent-association-north-tonawanda-foreign-fire-insurance-tax

DiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City

… businesses with fewer than five employees grew over 10% in New York City during the COVID-19 pandemic, according to a … Thomas P. DiNapoli. The report details the growth in New York City’s small businesses, the industries that were … easily online.” The overall number of businesses rose 6.5% in New York City compared to 17.4% nationally from the first …

https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-city

IV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions

… transfers constitute legally-authorized transfers from a fund receiving revenues to a fund through which disbursements … already been made. These transfers are authorized by §4 of the State Finance Law and annual budget bills which … from which transfers are made and the fund receiving the transfer-in. All operating transfers are closely monitored …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfers

DiNapoli Op Ed in Times Union

… the very New Yorkers they are meant to help could be put in harm’s way. That is why my office has called on New York’s … technologies are used safely, fairly and responsibly. In a recent audit that examined the state’s use of AI, my … This means having rules, guidelines and practices in place that promote transparency from the start, address …

https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-union