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City of Yonkers – Budget Review (B24-6-6)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2024-25 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 … officials’ continued practice of using debt to pay for recurring costs is imprudent. Our review determined …
https://www.osc.ny.gov/local-government/audits/city/2024/05/20/city-yonkers-budget-review-b24-6-6Payment for Service Credit – Article 14 Benefits
… of Mandatory Past Service Costs: You joined the Retirement System on July 13, 2009, but your employer did not begin taking contributions from your paycheck until August 3, 2009. You would then need to make payments for …
https://www.osc.ny.gov/retirement/publications/1644/payment-service-creditIV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… of detail for reporting and analysis. The following major classes of revenues have been developed for use by all State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewTown of Patterson - Information Technology (2020M-37)
… defines the roles and responsibilities of each party and addresses confidentiality and protection of …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Honeoye Central School District - Information Technology (2019M-9)
… IT assets. Employees stored personal data, such as photos, videos and music, on District computers. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/honeoye-central-school-district-information-technology-2019m-9State Agencies Bulletin No. 1060
… Date Immediately Background There is a change in the way employees who are due garnishment refunds will receive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1060-processing-garnishment-refundsDiNapoli: The Rockaways Shows Signs of Recovery After Pandemic Setback
… critical that social and economic inequities that existed prior to the pandemic are addressed as part of the recovery.” … Donovan Richards Jr. "Still, much more needs to be done to address the economic and social inequalities that … on how far we have come and what is still left to be done,” said State Senator James Sanders Jr. "I am proud to …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-rockaways-shows-signs-recovery-after-pandemic-setbackArgyle Central School District – Medicaid Reimbursements (2020M-171)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 1,251 eligible services totaling $26,637. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… report - pdf ] Audit Objective Determine whether the St. Regis Falls Central School District (District) maximized … Determine whether the St Regis Falls Central School District District maximized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the Association’s financial operations. Key Findings The Board or membership did not: Ensure that the bylaws were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117State Agencies Bulletin No. 1908
… in direct deposit) Printed W-2s Update Tax Withholdings (Form W-4 and NYS IT-2104) View Form W-2, Wage and Tax … NYSPO’s site . The user will be prompted to complete a verification form. After successful verification, the user will gain access to NYSPO and the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1908-nys-payroll-online-rollout-all-state-employeesOpinion 95-20
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FEES -- Court Fees … in a single proceeding seeking multiple relief will depend on the nature of the relief sought. If the court is required … Court would be required to hear the same evidence and pass on the same issues whether there was one objectant or seven" …
https://www.osc.ny.gov/legal-opinions/opinion-95-20North Salem Central School District – Network User Accounts (2022M-140)
… complete report – pdf] Audit Objective Determine whether North Salem Central School District (District) officials … audit school district North Salem …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140State Comptroller DiNapoli Releases Municipal & School Audits
… Syracuse City School District – Information Technology (IT) (Onondaga County) District officials did not adequately … they have full control over the network. During the audit, IT department officials initiated corrective action to … and local user accounts, develop and adopt a written IT contingency plan, or provide IT security awareness …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsCost-Saving Ideas: Containing Employee Health Insurance Costs
… you should always look for ways to contain health insurance costs without cutting current benefit levels. … of health benefits for retirees. Self-Fund Your Health Insurance Instead of continually paying premiums to an insurance company, consider self-funding a health insurance …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsRFQual0002 – Independent Examiner Services (Individual Physicians)
… by the Office of the State Comptroller Issued August 1, 2025 The New York State Comptroller (“Comptroller”) as … Forms), completed and signed. NOTE: This is a continuous recruitment solicitation. Applications will be accepted on a … or designee(s) at OSC, via email (preferred) to [email protected].gov or via hard copy mail to: Director of Finance Questions …
https://www.osc.ny.gov/procurement/rfqual0002Village of Leicester – Financial Management (2025M-7)
… a result, officials maintained unrestricted fund balance in the general and water funds totaling $729,709 and … plans that would have assisted the Board and officials in developing and adopting realistic budgets and planning for … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7DiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… Thomas P. DiNapoli. “The COVID-19 pandemic led to a major nursing shortage nationwide and in New York City, but Health … nurses, respectively. As a result, H+H increased temporary nursing headcount with costs rising as high as $660 million … and continued challenges contributing to a nationwide nursing shortage persist and add pressure on the H+H system …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsXIV.9 Statewide Financial System Imaging and Attachment Guidance – XIV. Special Procedures
… This section provides agencies with an overview of the Imaging and Attachment feature of the Statewide Financial … Specifically, this section discusses document collection, imaging, verifying, and attaching. It also discusses handling … regulations; and Documents pertaining to land claims. IMAGING AND ATTACHING DOCUMENTS Imaging should be integrated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv9-statewide-financial-system-imaging-and-attachment-guidanceState Agencies Bulletin No. 2344
… Employees for employees in positions represented by the Civil Service Employees Association (CSEA) and the Public … 2021-2026 Agreements between the State of New York and the Civil Service Employees Association and the 2023-2026 … Employees for employees in positions represented by the Civil Service Employees Association CSEA and the Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2344-april-2025-longevity-payment-long-term-seasonal-employees