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SUNY Bulletin No. SU-384
… Next of Kin Affidavit ( Form AC 934-P ), original death certificate and a Report of Check Exchange ( Form AC 1476-P …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-384-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2025State Agencies Bulletin No. 247
… Purpose To provide agencies with the schedule for payroll submission and the availability … To provide agencies with the schedule for payroll submission and the availability …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/247-schedule-agency-payroll-submission-and-availability-reports-and-filesCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… Were Cuba-Rushford Central School District (District) cafeteria purchases for proper District purposes? Audit … These duties include supervising the activities of the Cafeteria Manager (Manager) and the purchasing agent. While … Purchasing Policy before approving them for final payment. Cafeteria food and supply purchases averaged approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28State Comptroller DiNapoli Releases School District Audits
… active network user accounts and 13 former employees who left between 2013 and 2020 also had active network user …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … spent appropriately and effectively." Town of Binghamton – Credit Cards and Non-Payroll Disbursements (Broome County) The board adopted insufficient credit card and meal reimbursement policies and did not enforce the …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School District Audits
… restricted $2.2 million in two reserves and agency funds. Agency funds are for example, funds accumulated for employee flexible spending plans and …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School District Audits
… have been issued. Brunswick Central School District – Online Banking (Rensselaer County) The board did not adopt an … due to a successful tax certiorari challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled … prepared or implemented corrective action plans (CAPs) to previous audits. Rochester City School District – Budgeting …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsDiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Fairview … Fire District – Financial Operations (Dutchess County) The board and district officials did not properly manage and oversee the district’s financial operations and were not transparent. …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsNew York Continues to Send More Federal Tax Dollars to Washington Than It Gets in Return
… New York paid $26.6 billion more in taxes to the federal government in federal fiscal year (FFY) 2018 than it got back in federal spending, ranking it last among the states, according to a report released today by State Comptroller Thomas P. … New York paid $266 billion more in taxes to the federal government in federal fiscal year FFY 2018 …
https://www.osc.ny.gov/press/releases/2020/01/new-york-continues-send-more-federal-tax-dollars-washington-it-gets-returnDiNapoli: Audit Reveals Problems with Volunteer Firefighters’ Benefit Program
… adopted point systems that were not in compliance with state law, did not correctly award service credits and … service credits because officials did not detect issues with computer software errors; Mechanicstown awarded more … their LOSAP point systems and ensure they are consistent with state requirements. In addition, local districts and …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-problems-volunteer-firefighters-benefit-programDiNapoli: Fewer School Districts Overriding Tax Cap
… past three fiscal years, dropping from 44 school districts in 2012-13 to only 19 in 2014-15, according to a report issued today by State … Overall, 6.5 percent of districts exceeded the tax cap in 2012-13 (44 districts), 4.7 percent (32) in 2013-14 and … past three fiscal years dropping from 44 school districts in 201213 to only 19 in 201415 according to a report issued …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fewer-school-districts-overriding-tax-capDiNapoli: Nearly 700 Authorities Operate With Little Oversight, Limited Transparency
… periodically release research and policy reports probing how local authorities can operate more effectively and be … to shed light on these types of entities – share what we know and what we have yet to fully understand,” said … governments, it’s difficult for taxpayers to know how effective they are. My audits have shown an increased …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-nearly-700-authorities-operate-little-oversight-limited-transparencyComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Blooming Grove , Village of Cayuga Heights , Greenville Fire District #1 , Hauppauge Fire District , Village of … Company No. 1 and the Plattsburgh Public Library . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Former Riverside Treasurer Embezzles $80K
… The former treasurer in the village of Riverside, located in Steuben County, stole more than … auditors and investigators. She was charged with one count of grand larceny in the second degree and two counts of falsifying business records in the first degree. Today she …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kState Will Save Millions After Audit Uncovers Unnecessary Medicaid Transportation Costs
… the coming years. Auditors also identified a provider of taxi services that overbilled DOH for tolls. The provider … DiNapoli's auditors also identified another provider of taxi services that did not have supporting documentation for … managers; Review the Medicaid payments made to the two taxi providers and recover any improper payments as …
https://www.osc.ny.gov/press/releases/2017/12/state-will-save-millions-after-audit-uncovers-unnecessary-medicaid-transportation-costsDiNapoli: NYC Health + Hospitals Struggles With Temporary Staffing Costs
… pressures, particularly a shortage of staff nurses, in NYC Health + Hospitals (H+H) facilities, leading to an … will remain elevated through at least FY 2024. “For many NYC residents, NYC Health + Hospitals is a lifeline to quality health care, … pressures particularly a shortage of staff nurses in NYC Health + Hospitals H+H facilities leading to an increased …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-nyc-health-hospitals-struggles-temporary-staffing-costsXII.6.O Paying Retainage – XII. Expenditures
… criteria. Process and Document Preparation: COMPLETING A VOUCHER TO WITHHOLD RETAINAGE The purchase order (i.e., … Unit will be withholding as retainage. When processing the voucher, the Business Unit should refer to the appropriate … (negative amount). Processing both lines on the payment voucher establishes the retainage against the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageBest Practices – Information Technology Contingency Planning
… disruption. Assemble a Team – Assemble a team responsible for drafting an IT contingency plan for management’s review and approval. The team should … payroll process is identified as a critical function, the plan should include an explanation of how payroll processing …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practicesDetermination of Residency for Tuition Purposes (Follow-Up)
… Objective The objective of our follow-up was to assess the extent of implementation, as of October 2024, of the four recommendations included in our … The objective of our followup was to assess the extent of implementation as …
https://www.osc.ny.gov/state-agencies/audits/2025/02/11/determination-residency-tuition-purposes-followEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up)
… recommendations made in our initial audit report, Eye Care Provider and Family Inappropriately Enroll as Recipients and … were to determine whether the owner of a Medicaid eye care provider (Provider) and the owner’s family members and associates … eight recommendations in our initial audit report Eye Care Provider and Family Inappropriately Enroll as Recipients and …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/eye-care-provider-and-family-inappropriately-enroll-recipients-and-overcharge-vision