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DiNapoli Announces Sale of General Obligation Bonds
… New York on March 10, 2015 unless postponed, as set forth in the Notices of Sale published in The Bond Buyer on March 4, 2015. The bonds will be dated …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-sale-general-obligation-bondsBurnt Hills-Ballston Lake Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-24)
… required. Such training should address recognition of the warning signs, whom to turn to for assistance, and how to access …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/burnt-hills-ballston-lake-central-school-district-mental-health-trainingSteuben County – Financial Management (2025M-127)
… taxpayers and residents. For example, over the last four calendar years 2021 through 2024, the Legislature authorized …
https://www.osc.ny.gov/local-government/audits/county/2025/12/31/steuben-county-financial-management-2025m-127Military Service Credit
… P. DiNapoli If you are a veteran, or are currently serving in any of the branches of the United States military, you … Eligibility If you were honorably discharged from service in the United States Army, Navy, Air Force, Marine Corps or Coast Guard, or as a commissioned officer in the United States Public Health Service, you may be …
https://www.osc.ny.gov/retirement/publications/military-service-creditHoltsville Fire District – Financial Management (2025M-4)
… balanced budgets based on historical data or known trends in which recurring revenues finance recurring expenditures. In preparing a budget, a board must estimate the amounts a … funds. This was 45 percent more than the $2.2 million in transfers planned, with no indication of the Board’s plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Comptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… District of New York, Scott J. Lampert, Special Agent in Charge of the New York Field Office of the U.S. Department … for willfully delaying repayment of over $ 800,000 in Medicaid overpayments. The settlement resolves claims … “When Continuum learned that it had received over $800,000 in potential overpayments from Medicaid in 2011, it had an …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperlyCuddebackville Fire District – Board Oversight (2024M-94)
… whether the Cuddebackville Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of the District’s financial operations and properly audited … Key Findings The Board did not provide adequate oversight of the District’s financial operations or properly audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/02/07/cuddebackville-fire-district-board-oversight-2024m-94Report File Transactions (File Upload) – Enhanced Reporting
… Information) — for enrollment; Transaction 2 (Job Data) — for enrollment or status changes; Transaction 3 … A Transaction 1 row must be included with a Transaction 2 (Job Data) row in the report file when enrolling or hiring an … who has never been reported to NYSLRS. Transaction 2 (Job Data) A Transaction 2 (Job Data) row is required when …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/report-file-transactions-file-uploadLetchworth Central School District - Reserves (2018M-176)
… does not adequately address funding levels resulting in overfunded reserves that are not used. Five reserve funds … necessary and balances are reasonable. Use excess amounts in accordance with statutory requirements and in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176South Kortright Central School District – Claims Audit (2023M-69)
… we reviewed lacked necessary supporting documentation. In addition, we determined that: The Board did not comply … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/06/south-kortright-central-school-district-claims-audit-2023m-69Overview – What Every Employer Should Know
… want a quick overview of topics you’ll need to be aware of in your new job. Or maybe you’re considering becoming a participating employer in the System and want to know how your decision is going to … circumstances are, we believe the information contained in this presentation will help give you a broader …
https://www.osc.ny.gov/retirement/employers/partnership/overviewCattaraugus County – Sexual Harassment Prevention Training (S9-23-06)
… Determine whether County of Cattaraugus (County) employees and elected officials completed annual sexual harassment … Key Findings SHP Training was provided to employees and elected officials. However, of the 150 total individuals we tested (125 selected employees and all 25 elected officials), 36 employees or 29 percent of …
https://www.osc.ny.gov/local-government/audits/county/2023/09/29/cattaraugus-county-sexual-harassment-prevention-training-s9-23-06Sexual Harassment Policy for the Office of the State Comptroller
… sex discrimination. All employees are required to work in a manner that prevents sexual harassment in the workplace. This Policy is one component of OSC’s … job; Sabotaging an individual’s work; Bullying, yelling, name-calling. Who can be a target of sexual harassment? …
https://www.osc.ny.gov/sexual-harassment-policyXI.14.A Publication of Procurement Opportunities – XI. Procurement and Contract Management
… authority intentions to contract for goods and services in the amount of $50,000 or more in The New York State Contract Reporter . The statute … unless notice of that contract first has appeared in the newsletter, or unless it is exempt. The following … In 1988 the Economic Development Law was amended by adding a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi14a-publication-procurement-opportunitiesOpinion 94-9
… that bear on the issues discussed in the opinion. OFFICIAL NEWSPAPER -- Designation of (publication not registered as … State, July 22, 1975; Memorandum to the Governor, by the New York State Publishers Association, July 18, 1975; Memorandum …
https://www.osc.ny.gov/legal-opinions/opinion-94-9Selected Aspects of Bus Procurement
… Authority to determine whether it procures buses in a manner which results in the best value for the lowest cost. The audit covered bus … benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA … Authority to determine whether it procures buses in a manner that results in the best value for the lowest cost …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurementEast Meadow Union Free School – Overtime (2022M-118)
… monitored and controlled the Facilities and Operations Department (Department) overtime. Key Findings District … for overtime worked up to 20 days without supervisory approval. District officials paid $31,486 for 605 hours of overtime worked without supervisory approval. District officials exceeded the Department’s …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… (Board) and Treasurer appropriately and securely executed check signatures for non-payroll checks. Key Findings The … and Treasurer did not appropriately and securely execute check signatures for non-payroll checks between July 1, 2021 … the District’s bank always has the current appointed check signers on record. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178Hammondsport Central School District – Multiyear Planning (2024M-54)
… financial and capital plans, and their budgeting practice of consistently appropriating $1.4 million in fund balance … a circumvention of the 4 percent statutory limit imposed on the level of surplus fund balance that may be maintained. … as noted in Appendix A, the District generally agreed with our recommendations. Appendix B includes our comments on the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54DiNapoli Releases Analysis of Enacted State Budget
… from a year earlier, due to strong PIT revenues late in the year, unanticipated monetary settlements and … discretionary spending authority was not made clear in the enacted budget. The budget provides nearly $6.5 billion in increased state-supported debt authorizations for public …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budget