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Comptroller DiNapoli Releases Municipal Audits
… highway superintendent to use $6,000 in proceeds from the sale of town scrap metal to fund parties. North Queensbury … resulting in annual operating deficits and declining surplus. Sauquoit Fire District No. 1 – Controls Over …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0Partial Lump Sum Payment – Forest Rangers Plan
… receive a reduced lifetime retirement benefit in exchange for a one-time lump sum payment. The lump sum payment is made … been eligible to retire with a service retirement benefit for at least one year prior to your date of retirement; and … benefit).* Choosing a Lump Sum Payment When you file for retirement, if you are eligible for PLS, we will send you …
https://www.osc.ny.gov/retirement/publications/1864/partial-lump-sum-paymentExamination of Center for Economic Growth, Inc.
… of our examination was to determine if the Center for Economic Growth, Inc.’s (CEG) claims for grant funds and associated matching expenses, reporting … and conditions of contract C110087. Background The claims for payment we examined were for CEG’s activities under the …
https://www.osc.ny.gov/state-agencies/audits/2018/08/14/examination-center-economic-growth-incDiNapoli: New York State Fourth Nationwide in Credit Card Debt
… percent above the national average. In 2017, 8.3 percent of credit card debt in New York state was delinquent by 90 days or more, higher than the national average of 7.5 percent. Nevada was the highest at nearly 11 percent. … debt. "While a good credit record is seen as an element of strong financial health, bad credit standings can lead to …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-new-york-state-fourth-nationwide-credit-card-debtStarpoint Central School District – Audit Follow-Up (2022M-101-F)
… School District’s (District’s) progress, as of May 2025, in implementing our recommendations in the audit report Starpoint Central School District – … and Application User Permissions (2022M-101), released in October 2022. The audit determined that District … Central School Districts Districts progress as of May 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-fCity of Glens Falls – Financial Condition (2013M-150)
… Purpose of Audit The purpose of our audit was to review the City’s financial … The City of Glens Falls is located in Warren County and has approximately 14,700 residents. The City is governed … sufficient revenues without additional contributions from the general fund. …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Bayport-Blue Point Union Free School District , Chappaqua Central School District , Copiague Union Free School District , … State Comptroller DiNapoli today announced his office completed audits of the …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-auditsMedicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… This audit covered the period January 1, 2013 through December 3, 2017. Background Hospice is a program that … Medicaid reimburses hospice organizations an all-inclusive daily rate that covers all hospice services. From January 1, … Claims Processing Activity April 1, 2017 Through September 30, 2017 ( 2017-S-23 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-careComptroller DiNapoli: 26 School Districts in Fiscal Stress
… Twenty-six school districts have been designated as fiscally stressed under New … Stress Monitoring System. Although the same number of districts were designated in fiscal stress last year, many of … “Despite the ongoing financial pressures facing school districts, our fiscal stress monitoring system has revealed …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… of the Treasurer as required by the by-laws; instead, the Grounds Superintendent collected fees and made disbursements … Collect, record and disburse all Company moneys, including grounds rental fees, as required by the by-laws. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialNursing Home Surveillance (Follow-Up)
… included in our initial audit report, Nursing Home Surveillance ( 2015-S-26 ). Background The Department of Health (Department) oversees nursing home facilities in New York State through its Division of … State regulations and procedures for conducting nursing home surveys and whether survey processes, including the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… Purpose The purpose of this performance audit is to determine whether the … its assessable expenses related to the administration of Sections 50(5) and 151 of the Workers’ Compensation Law. We performed our audit … The purpose of this performance audit is to determine whether the Workers …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014State Agencies Bulletin No. 805
… Purpose To explain OSC’s automatic processing and to provide instructions for payments not processed … To explain OSCs automatic processing and to provide instructions for payments not processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/805-april-2008-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 804
… 3/27/08 Institution - Paychecks dated 4/24/08, Pay Period 1L 4/3/08 Administration - Paychecks dated 4/30/08, Pay Period 1L Background Chapter 10 of the Laws of 2008, Article 8, … After payroll processing is completed for Pay Period 1L, OSC will process Performance Advances for eligible graded …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/804-april-2008-performance-advances-graded-and-ns-equated-grade-employeesOpinion 89-15
… fire protection district, the incorporated volunteer fire company which constitutes the village fire department, and … insurance on the fire-fighting equipment used by the fire company, all of which is owned by the company. In addition, you ask whether the contract may …
https://www.osc.ny.gov/legal-opinions/opinion-89-15Opinion 88-2
… A village, by local law, may establish a system of users fees to pay for garbage collection services. You ask if a … Finally, you ask whether a village may impose user fees for the collection of garbage. There is no provision in … such services by the imposition of contractual user fees (1979 Opns St Comp, No. 79-307, p 52). Unlike special …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Unified Court System Bulletin No. UCS-335.1
… inform agencies of OSC’s automatic processing of the April 2024 UCS Salary Increases and provide instructions for … increase of three percent (3.00%) effective April 1, 2024 for all eligible members. The agreements also include the April 1, 2024, Salary Schedule. In addition, the April 04, 2024 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-3351-april-2024-state-new-york-unified-court-system-ucs-salaryState Comptroller DiNapoli Releases Audits
… audits have been issued. New York City Department of Small Business Services – Selected Programs to Assist … in New York City (2022-N-1) The New York City Department of Small Business Services (SBS) is tasked with helping … Security numbers were not available, such as name, date of birth, and gender. Furthermore, DOH did not have a process to …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1090
… for this purpose. As a result, there can be no automatic conversion to this new SFS Account Code. To ensure the proper … Object Code 41100 and 50201 for CAS Object Code 42100 at conversion. After conversion, agencies will need to assign the new PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1090-payserv-data-conversion-requirements-statewide-financial-systemOpinion 2001-11
… This opinion represents the views of the Office of the State Comptroller at the time … An assistant chief of a fire district fire department who owns more than 5% of the stock of a corporation would not … direction and control over employees of the corporation who may be involved in the contract for the corporation. The …
https://www.osc.ny.gov/legal-opinions/opinion-2001-11