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Village of Churchville – Financial Management (2025M-128)
… receive and review budget status reports, which could have assisted in developing and adopting more accurate budgets and …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128DiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… Transportation Authority all need additional federal aid to mitigate the impact of the COVID-19 pandemic on their budgets and a failure to aid one could adversely affect the others, according to a review of the city’s financial plan released today by … Transportation Authority all need additional federal aid to mitigate the impact of the COVID19 pandemic on their …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesHannibal Fire Company – Kartway Fundraising Activities (2024M-14)
Did the Hannibal Fire Company Company Board of Directors Board provide oversight of Kartway racetrack Kartway fundraising activities
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/07/17/hannibal-fire-company-kartway-fundraising-activities-2024m-14State Agencies Bulletin No. 868
… 12/24/08 An employee who has worked for more than one (1) State agency during the year will receive one (1) Form W-2. … 414(h) All non-taxable retirement contributions made to New York State or City retirement systems or to TIAA-CREF. This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/868-form-w-2-calendar-year-2008State Agencies Bulletin No. 2439
… State position or employees with a break of over one year in PayServ but who were rehired within one year in NYSTEP via a mechanism other than a reinstatement, … on a discretionary leave and subsequently rein-leaved in NYSTEP on the same effective date of the PayServ Rehire …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2439-new-reason-codes-aut-authority-service-and-mnd-mend-over-year-breakDiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… (H+H) will see pressure on key sources of revenue as Medicaid and low-income patients that rely on federal support … health insurance, while reimbursement rates for health care programs are cut by Washington, making it harder for the … “Cuts in reimbursement rates and payment delays across Medicaid, the state’s Essential Plan and Medicare will hurt …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spendingTown of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… in the general fund and paid from the general fund bank account of which $214,871 were highway fund expenditures. … $138,000 more than what was transferred in the payroll bank account. $48,000 in deposits and $40,560 in withdrawals …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Cazenovia Central School District – Financial Condition (2015M-327)
Cazenovia Central School District Financial Condition 2015M327
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/19/cazenovia-central-school-district-financial-condition-2015m-327State Comptroller DiNapoli Releases Audits
… for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up) (2024-F-21) Homes and Community … five recommendations and not implementing two. Office for the Aging, Department of Financial Services, … to initially provide relevant financial literacy-related education information to the Department of Financial Services …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-auditsDiNapoli Urges Focus on Addressing Rural Challenges
… as well as challenges with housing availability and access to health care, food and broadband. The counties selected as … for local and state officials as they look for policies to boost communities and increase connectivity and access to … and networks. DiNapoli’s report found that the state can do more to leverage the local strengths of rural areas, …
https://www.osc.ny.gov/press/releases/2023/09/dinapoli-urges-focus-addressing-rural-challengesFranziska Racker Centers, Inc.: Compliance With the Reimbursable Cost Manual
… non-profit special education provider located in Tompkins County, serving students from nine counties in Central New York. Among other programs, Racker provides … June 30, 2018, Racker reported approximately $4.36 million in reimbursable costs on its CFR for the Preschool Integrated …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/franziska-racker-centers-inc-compliance-reimbursable-cost-manualMedicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… NY State of Health (NYSOH, New York’s online health plan marketplace) properly sent accurate, complete, and timely … to Medicaid recipients. NYSOH is the State-run health plan marketplace organized under the Department where individuals, … NY State of Health NYSOH New Yorks online health plan marketplace properly sent accurate complete and timely …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthLong Island Workforce Housing Act (2015-MR-4)
… trust funds, but one local government has not adopted guidelines and procedures governing how expenditures will be made from the trust fund. Key Recommendations Establish guidelines and policies to require all developments that … units are calculated in accordance with the Act. Establish guidelines and policies to govern the use of housing trust …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4DiNapoli Releases Executive Budget Report
… in balancing the past two budgets, according to a report by State Comptroller Thomas P. DiNapoli on the State … functionally meaningless. DiNapoli recently issued a report highlighting how caps and other debt restrictions set … of the New York State Health Insurance Program. This report details provisions of the SFY 2023-24 Executive Budget …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-reportXVI.3.K Interim Reporting – XVI. Financial Reporting
… Fund financial statements and summarized financial data for periods shorter than the State's fiscal year. … from being misleading. Accordingly,(a) extraordinary or material, unusual, or infrequently occurring items; (b) … Finance Law requires the preparation of a Combined Balance Sheet and a Combined Statement of Revenues, Expenditures and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingLittle Meadows Early Childhood Center, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Little Meadows Early Childhood Center Inc on its Consolidated Fiscal Reports CFRs were reasonable necessary directly related to the special education programs and sufficiently documented pursuant to the State Education Departments
https://www.osc.ny.gov/state-agencies/audits/2022/07/07/little-meadows-early-childhood-center-inc-compliance-reimbursable-cost-manualMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
… If you need to correct a member’s earnings or days worked, submit an … add or subtract from the previously reported data in order to correct it in our system – Retirement Online will not … in a future annual bill. Do not make an adjustment to a member’s SCP, loan payments or contributions. These …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedState Agencies Bulletin No. 2442
… Purpose: The purpose of this bulletin is to provide agency instructions for processing the 2026 Institution Teacher Summer Session Payments. Affected Employees: Teachers in the … The purpose of this bulletin is to provide agency instructions for processing the 2026 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2442-procedures-processing-2026-summer-session-payments-institution-teachersLaw Pertaining to SUNY Police Officers
… from ERS to PFRS, will I go back into Tier 2? How much of my ERS time will count towards my 25 years in the PFRS special plan? If I leave employment … that has a 20 or 25 year retirement plan, does my SUNY time count toward satisfying the 20 or 25 year …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersState Comptroller DiNapoli Releases Audits
… improve the extent and clarity of its guidance to include strategies to manage and mitigate prolonged service …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-audits