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Oversight of the Early Intervention Program (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of the Early … with White children generally being referred at a younger age and Black children being less likely to receive services …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followMedicaid Program – Provider Compliance With the Electronic Visit Verification Program
… location, and begin and end times. For example, caregivers can use an application on their mobile phone to submit this …
https://www.osc.ny.gov/state-agencies/audits/2024/11/13/medicaid-program-provider-compliance-electronic-visit-verification-programDiNapoli Releases 2024 Fiscal Stress Scores for Villages and Some Cities
… Fiscal Stress Monitoring System (FSMS) for their fiscal year ending in 2024. DiNapoli’s office evaluated all non-calendar year local governments that filed their financial reports in … 2024 including 518 villages, most of which have a fiscal year ending on May 31. The scores, which are based on …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-releases-2024-fiscal-stress-scores-villages-and-some-citiesTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… of requisitions or purchase orders and made payments to vendors that were selected without using competition. Key …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mDiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
… the theft of public funds. Riley, 51, pleaded guilty to grand larceny in the third degree, a Class D felony, before …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftCity of Glen Cove – Budget Review (B7-14-16)
… for debt service as a transfer from the originating funds. Key Recommendations Develop a viable financial plan …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Department of Transportation Bulletin No. DOT-16
To provide agency procedures for processing payments
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-16-call-out-response-payment-employees-engaged-winter-maintenanceDepartment of Transportation Bulletin No. DOT-18
… Services Unit (Bargaining Unit 03) in the Department of Transportation Effective Date(s) Payment will be made in a … 2011, Pay Period Administration 4L Background Chapter 10 of the Laws of 2008 implementing agreements between the State … Bonus Pay for eligible employees. The Winter Maintenance season is from November 1, 2010 to April 15, 2011. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-18-call-out-response-payment-employees-engaged-winter-maintenanceDepartment of Transportation Bulletin No. DOT-14
… Services Unit (Bargaining Unit 03) in the Department of Transportation Background Chapter 10 of the Laws of 2008 implementing agreements between the State … Bonus Pay for eligible employees. The Winter Maintenance season is from November 1, 2008 to April 15, 2009. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-14-call-out-response-payment-employees-engaged-winter-maintenanceDiNAPOLI: Unadilla Valley schools save more than $300,000 on special education
… manner.” After the Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services discontinued operating … were appropriate for recovering the costs to the district of providing these programs and related services. To read the … taxpayers with better access to the financial workings of government. … The Unadilla Valley Central School District …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-unadilla-valley-schools-save-more-300000-special-educationTown of Schaghticoke – Budgeting (2013M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices … 1, 2010 through April 30, 2013. Background The Town of Schaghticoke is located in Rensselaer County and has 7,679 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Village of Sinclairville – Water Operations (2014M-362)
… 2014. Background The Village of Sinclairville is located in the Towns of Charlotte and Gerry in Chautauqua County and has a population of approximately 600. The Village is governed by an elected five-member Board of Trustees. For the 2014-15 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Examination of Outstanding Premiums
… the New York State Insurance Fund (NYSIF) participates in the Statewide Offset Program (SWOP), and (ii) the amount … to offset State payments to recover outstanding debt. In May 2015, we recommended NYSIF participate in SWOP as a means to recover outstanding premium. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsBaldwinsville Central School District – Financial Management (2016M-65)
… The Baldwinsville Central School District is located in the Towns of Clay, Lysander and Van Buren in Onondaga County. The District, which operates eight … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… [read complete report – pdf] Audit Objective Determine whether the … (Board) and District officials properly planned for long-term financial and capital needs. Key Findings … the Board and District officials did not properly plan for these long-term financial and capital needs. The Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… the statutory limit on surplus fund balance and resulted in a real property tax levy that was higher than needed to … or 29.5 percentage points. Improperly held $3.25 million in a debt reserve and maintained an unemployment insurance … to comply with the statutory limit and overfunded reserves in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mContract Submission System Guide for Public Authority Users
… been attached (uploaded) is displayed in this section. To download (view) or delete an attachment, choose the … been attached (uploaded) is displayed in this section. To download (view) or delete an attachment, choose the … been attached (uploaded) is displayed in this section. To download (view) or delete an attachment, choose the …
https://www.osc.ny.gov/state-agencies/contracts/contract-submission-system-guide-public-authority-usersDiNapoli: New York City's Financial Outlook Improving
… New York City’s revised four-year financial plan shows … service costs, according to a report released today by New York State Comptroller Thomas P. DiNapoli. “There have …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-new-york-citys-financial-outlook-improvingDiNapoli: Taxpayers Moving Out of State Spiked in 2020, Led by Those Leaving NYC
… A report released today found more than one of every 100 … Thomas P. DiNapoli. The COVID-19 pandemic caused a significant shift in taxpayer movement, with net … revenue source, with $60 billion in tax liability paid by 10.9 million taxpayers in 2021. Despite the recession of …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-taxpayers-moving-out-state-spiked-2020-led-those-leaving-nycOpinion 2007-8
… municipality within 180 days of the end of the fiscal year audited. General Municipal Law § 209-z became effective … be filed no later than the last day of February of each year for the preceding calendar year. General Municipal Law § 33-a authorizes the State …
https://www.osc.ny.gov/legal-opinions/opinion-2007-8