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State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Mount Pleasant Central School District – Information Technology User Accounts … confidentially to officials. Williamson Central School District – Non-Payroll Disbursements (Wayne County) …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… the renovation of a church into the new town hall and food pantry. The board did not develop or formally establish a … all water outlets that would have required it. Chazy Union Free School District – Lead Testing and Reporting (Clinton … time periods to all required parties. Commack Union Free School District – Lead Testing and Reporting (Suffolk …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1Functional MDS – Compliance With the Reimbursable Cost Manual
… Manual (Manual). Our audit included all expenses claimed for the fiscal year ended June 30, 2011. Background … education programs (collectively referred to as Programs) for about 190 disabled children between the ages of three and … information reported on MDS’s annual CFRs. To qualify for reimbursement, provider costs must comply with the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manualCollege at Purchase – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These employees incurred over $100,000 in … We found that the selected employee was responsible for arranging overflow student housing at local hotels each …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesState Agencies Bulletin No. 2160
… is to provide agencies with instructions for processing taxable Educational Assistance Benefits for 2023. Affected … under an Educational Assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported … program. Benefits paid by a nonqualified program are fully taxable. Most State of New York programs are qualified …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2160-educational-assistance-benefits-2023State Agencies Bulletin No. 2277
… times on Control D report NPAY758, the agency must combine all amounts related to the employee and then calculate the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2277-educational-assistance-benefits-2024State Agencies Bulletin No. 2064
… Purpose The purpose of this bulletin is to provide agencies with instructions for … Employer’s Tax Guide to Fringe Benefits , the first $5,250 of Educational Assistance provided to an employee under an … program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to federal, state, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2064-educational-assistance-benefits-2022DiNapoli: State Tax Collections Outperform Budget Division Projections for 2023-24
… receipts above DOB estimates through the end of SFY 2024-25. Tax collections for SFY 2023-24 were $5.2 billion lower … ensure that the enacted budget for State Fiscal Year 2024-25 accounts for such risk.” Tax Collection Comparison …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-state-tax-collections-outperform-budget-division-projections-2023-24Bus Wait Assessment and Other Performance Indicators
… Authority's (MTA) New York City Transit (Transit) and MTA Bus Company (MTA Bus) provide passenger service on all of their bus routes to … Transportation Authority New York City Transit and MTA Bus Company provide passenger service on all of their bus …
https://www.osc.ny.gov/state-agencies/audits/2019/05/07/bus-wait-assessment-and-other-performance-indicatorsState Agencies Bulletin No. 2072
… designated management or confidential in Bargaining Unit 06 or Bargaining Unit 46 who meet the eligibility criteria … Eligibility Criteria Employees in Bargaining Unit 06 or Bargaining Unit 46, on the eligibility date (pay period … page in effect on 11/02/2022 (Institution) or 11/09/2022 (Administration). Agency Actions Bargaining Unit 06 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2072-2022-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 99-5
… Law, which include municipalities and school districts (see Education Law, §255[1]), may contract with a cooperative … opinions rendered prior to 28 Opns St Comp, 1972, p 62, supra , concluded that the authority to contract with … Office concluded that such contracts were unauthorized (see 22 Opns St Comp, 1966, p 511; 22 Opns St Comp, 1966, p …
https://www.osc.ny.gov/legal-opinions/opinion-99-5Update on New York City Staffing Trends
New York City employs the largest municipal workforce in the United States. Prior to the pandemic, the City government (which, unlike many local governments, includes its schools), employed about 300,400 full-time employees, an increase of 33,023 employees since City fiscal year (FY) 2012.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2023.pdfFormer Village of Candor Mayor Sentenced to Jail Time for Stealing Village Funds
… New York State Comptroller Thomas P. DiNapoli and State Police Superintendent Steven G. James today … My thanks to Tioga County District Attorney Kirk Martin and State Police Superintendent Steven James for partnering … Police members, our partners at the Comptroller’s Office and Tioga County District Attorney’s Office for their …
https://www.osc.ny.gov/press/releases/2025/04/former-village-candor-mayor-sentenced-jail-time-stealing-village-fundsThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2020. About the Program Adirondack is a not-for-profit special education provider located in Tupper Lake that serves students from Franklin and Hamilton counties. Adirondack is authorized by SED to provide Preschool Special Class (over …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualUnited HealthCare – Overpayments for Services Provided by Dr. John Gomes
… Purpose To determine whether the practice of Dr. John Gomes routinely waived Empire Plan members’ … an obstetrics and gynecology practice operated by Dr. John Gomes, located on Franklin Avenue in Garden City, New … September 30, 2014. Key Recommendations Recover from Dr. John Gomes $1,258,855 in overpayments funded by the State. …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesLehman College – Controls Over Bank Accounts
… determine whether the City University of New York’s (CUNY) Central Office (Central) and Lehman College (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate … Determine whether the City University of New Yorks Central Office and Lehman College officials adequately …
https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accountsState Agencies Bulletin No. 2433
… bulletin is to provide processing instructions to agencies for entering the Fiscal Year 2026-2027 Referral Bonus payments for eligible employees at DOCCS. Affected Employees: … in two separate $1,500 installments, has been approved for certain employees in a position designated as one of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2433-fiscal-year-2026-2027-referral-bonus-eligible-employees-departmentOversight and Monitoring of the Universal Pre-Kindergarten Program
… suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to dramatically expand NYC’s existing pre-kindergarten program.¹ The expanded UPK … as needed. The UPK program is funded by the State and NYC. The State’s portion is based on a State Education …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programMidway Fire District – Internal Controls Over Financial Operations (2012M-210)
… 1, 2011, to August 31, 2012. Background The District is a district corporation of the State, distinct and separate … the Town of Colonie and the County of Albany in which it is located. The Board of Fire Commissioners consists of five … members, with one member being appointed as Chairman, and is responsible for the District’s overall financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/18/midway-fire-district-internal-controls-over-financial-operations-2012m-210Motor Vehicle Theft and Insurance Fraud Prevention Program
… Objective To determine whether the Division of Criminal Justice … State Executive Law under Article 36-A (Law), is intended to provide an integrated means to prevent, deter, and reduce the incidence of these crimes … To determine whether the Division of Criminal Justice …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-program