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Town of Beekmantown – Procurement and Town Clerk Operations (2017M-217)

… audit was to determine whether the Town procured goods and services in accordance with statutory requirements for the … requirements and expended $21,287 more than necessary for diesel fuel purchases. The Clerk did not record all … as of July 31, 2017. Key Recommendations Procure goods and services in accordance with statutory requirements. Record …

https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-beekmantown-procurement-and-town-clerk-operations-2017m-217

RFP0003 – Banking Services for the New York State & Local Employees’ Retirement System

… in PDF Attachments for Proposal , (Amended 2/27/26), in MS Word format Forms Only , in MS Word format Draft Contract , … C – Question Submission Form , in MS Word format Responses to Initial Questions , in PDF Q&A Attachments 1-4 Attachment … 1 Attachment 2 Attachment 3 Attachment 4 Responses to Final Questions (Estimated to be posted April 17, 2026) …

https://www.osc.ny.gov/procurement/rfp0003

Comptroller DiNapoli Releases School Audits

… P. DiNapoli today announced his office completed audits of the Greenport Union Free School District , Monticello … and the Valley Central School District . “In an era of limited resources and increased accountability, it’s … County) District officials need to improve their oversight of the budget process and financial condition. Beginning in …

https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0

New York Therapy Placement Services, Inc. – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by New York Therapy Placement Services, Inc. (NYTPS) on its … To determine whether the costs reported by New York Therapy Placement Services Inc on its Consolidated …

https://www.osc.ny.gov/state-agencies/audits/2018/12/31/new-york-therapy-placement-services-inc-compliance-reimbursable-cost-manual

Medicaid Program – Medicaid Claims Processing Activity April 1, 2015 Through September 30, 2015

… ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid … requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2015 through … computer system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible …

https://www.osc.ny.gov/state-agencies/audits/2016/08/09/medicaid-program-medicaid-claims-processing-activity-april-1-2015-through-september-30-2015

Creditable Service – Special 20- and 25-Year Plans

… Section 383-e (20-year plan) What type of service is creditable in this plan? Creditable service (service which can be used to calculate your pension benefit) in this plan includes: SUNY Police Officer …

https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/creditable-service

COVID-19 Relief Program Tracker

The Office of the State Comptroller has created this dashboard to track federal relief funds received during the pandemic and eight programs that offer targeted assistance to New Yorkers most severely impacted by the COVID19 pandemic

https://www.osc.ny.gov/reports/covid-relief-program-tracker

DiNapoli: NYC Budget Benefiting From Strong Economy

… are likely to exceed last year’s $16 billion.” Mayor de Blasio’s administration intends to use the projected …

https://www.osc.ny.gov/press/releases/2015/12/dinapoli-nyc-budget-benefiting-strong-economy

Comptroller DiNapoli Releases Municipal Audits

… Museum , City of Rye , Town of Sullivan and the Washington County Sheriff’s Department . “In today’s fiscal climate, … – Internal Controls Over Financial Operations (Chenango County) The company’s constitution and bylaws, which dictate … Town of Hampton – Justice Court Operations (Washington County) The town justice did not establish adequate internal …

https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-audits

Comptroller DiNapoli Releases State Audits

… York and New Jersey generally did not have documentation to justify the need for new or renewed contracts for personal … In addition, the authority did not provide documentation to support that it periodically reassessed all of its … sampled were not listed on the Part 36 Eligible Fiduciary List as of December 28, 2012. Court officials subsequently …

https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-audits

New York Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual

… To determine whether the costs reported by the New York Center for Child Development, Inc. (NYCCD) on its … 2013. Background NYCCD, formerly known as the Manhattan Center for Early Learning, Inc., is a New York Citybased … and his spouse also own the for-profit entity New York Center for Infants and Toddlers (NYCIT), which operates Early …

https://www.osc.ny.gov/state-agencies/audits/2016/12/30/new-york-center-child-development-inc-compliance-reimbursable-cost-manual

State Comptroller DiNapoli Releases Audits

… a risk that providers could exceed their maximum cost per child if they were serving significantly fewer children and … of program attendance at selected providers, the cost per child on five contracts ranged from $1,981 to $5,332. … avoidance, overcharges by vendors, and purchases that lack support for business need or reasonableness of price. State …

https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-audits

Selected Management and Operations Practices

… York Power Authority (NYPA) is a public authority created in 1931 by Title 1 of Article 5 of the Public Authorities Law … to publish a report, not less frequently than annually, of all personal property valued in excess of $5,000 that was disposed of during the reporting period. For purposes of this audit, …

https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practices

Opinion 90-36

… 16, 1875, bearing that date. As there were no funds in the bank to pay the checks, the agent and the tax receiver agreed … In contrast with a check, which is a draft drawn on a bank and payable on demand (Uniform Commercial Code [UCC], §3-104[2][b]), a postdated check is …

https://www.osc.ny.gov/legal-opinions/opinion-90-36

Opinion 2000-23

… that bear on the issues discussed in the opinion. POLICE AND POLICE PROTECTION -- Police Chief (entitlement to salary increase of additional … the entitlement to a salary increase by a village chief of police pursuant to General Municipal Law …

https://www.osc.ny.gov/legal-opinions/opinion-2000-23

State Comptroller DiNapoli Releases Audits

… Program (NYSHIP): UnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services (2020-S-7) … The Empire Plan is the primary health benefits plan for NYSHIP. Civil Service contracts with UnitedHealthcare … identified $7,331,458 in actual and potential overpayments for services not supported by provider documentation and for …

https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits

Opinion 92-26

… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. ELECTIONS -- Board of … and charged back to, the cities and towns in the county on the basis of the taxable real property therein (see also … board of elections will continue to be borne by taxpayers on essentially the same basis; that is, the expenses will be …

https://www.osc.ny.gov/legal-opinions/opinion-92-26

Overview – Career Plan

… years of credited service and your final average salary (FAS). For Tier 1, 2, 3 and 5 members, FAS is the average of the wages you earned during any 36 … types of payments. In some cases, certain restrictions may apply. Regular salary; Overtime, if earned in the period used …

https://www.osc.ny.gov/retirement/publications/1642/overview