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Fund Financial Data – 2021 Financial Condition Report
… an $8.6 billion surplus in the General Fund. For more detail, please see the Governmental Funds Statement of …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataWest Valley Central School District – Financial Management (2013M-178)
… period July 1, 2009, through June 4, 2013. Background The West Valley Central School District is located in Cattaraugus … West Valley Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Village of Addison – Payroll (2024M-12)
Determine whether the Village of Addison Village Board of Trustees Board ensured that the ClerkTreasurer accurately paid officials and employees wages and leave benefits
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Baldwinsville Central School District – Financial Management (2016M-65)
… District is located in the Towns of Clay, Lysander and Van Buren in Onondaga County. The District, which operates eight schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… records and investigate discrepancies. Restrict local administrator privileges by employing the concept of least …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyState Agencies Bulletin No. 1706
… Purpose To notify DMNA agencies of a new deduction code for pre-tax contributions to the New York State Deferred … Emergency (EMG), who receive the following earnings: Earn Code Description ACX Adjust COLA-DMNA State Exempt AFN Adjust … earnings will be taken using the existing deduction code 416 (Deferred Comp). Background At the request of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1706-new-deferred-compensation-eligibility-division-military-and-navalState Agencies Bulletin No. 954
… mentors in the mentoring program are eligible for a $1,000.00 Premium. The Program is effective beginning on September …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindComptroller DiNapoli Releases State Audits
… are needed. Metropolitan Transportation Authority: Staten Island Railway – On-Time Performance (2015-S-56) The Staten Island Railway’s (SIR) on-time performance percentage …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0Opinion 90-59
… an action which has as its primary objective a proper public purpose (see, e.g., Murphy v Erie County , 28 NY2d 80, … the scope of a town's police powers in the interest of public health, safety and welfare, to plow a private road or … by the property owner is only incidental to the primary public benefit. Under the circumstances in the instant case, …
https://www.osc.ny.gov/legal-opinions/opinion-90-59Opinion 90-58
… private capacity is not a "contract" with the municipality for purposes of the conflict of interest provisions of … a misdemeanor (General Municipal Law, §805). A "contract" for purposes of article 18 includes only any express or … official duties. In this regard, it might be appropriate for the code to address the circumstances, if any, under …
https://www.osc.ny.gov/legal-opinions/opinion-90-58Comptroller DiNapoli Releases School Audits
… Free School District , Franklin-Essex-Hamilton BOCES , Indian Lake Central School District , Liberty Central School … were accurately paid their approved salaries and wages. Indian Lake Central School District – Claims Auditing …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-auditsDiNapoli: Retired Westchester County Police Officer Indicted for Forging State Records to Illegally Double-Dip From State Pension Fund
… not allowed to earn more than $30,000 annually in other public employment while continuing to receive his pension. … However, he continued to earn his Ulster County BOCES public salary in excess of $70,000 on top of his monthly … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-retired-westchester-county-police-officer-indicted-forging-state-records-illegally-doubleAuditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an essential internal control for ensuring that travel policy requirements are consistently … The audit of travel and conference claims is required by law and is an essential …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsXII.6.E Making an Emergency Payment – XII. Expenditures
… to the Statewide Vendor File through the regular vendor registration process subsequent to processing the payment … Statewide Vendor File. See Chapter X, Section 3 – Vendor Registration of this Guide for instructions on how to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6e-making-emergency-paymentState Comptroller DiNapoli Releases School Audits
… School District , Watervliet City School District and the White Plains City School District . “In an era of limited … deficit in the capital projects fund in that amount. White Plains City School District – Procurement of … School District Watervliet City School District and the White Plains City School District …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsSelected Aspects of Toll Collections
… regulations to assess and collect toll revenues for use of the Thruway. To reduce congestion, improve traffic flow, … mail to owners of New York and Massachusetts registered vehicles and notify the Department of Motor Vehicles of returned correspondence. …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsDo Not Call Enforcement Efforts
… consumers to register their personal mobile and landline phone numbers on a central national registry to reduce … in 2001. Initially, New York consumers registered their phone numbers on a statewide registry. In 2003, the Federal … to penalties up to a maximum of $11,000 per violation. The number of Do Not Call complaints has been increasing, both in …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsMedicaid Program – Improper Episodic Payments to Home Health Providers
… (EPS) to reimburse Certified Home Health Agencies (CHHA) for health care services provided to Medicaid recipients in … EPS is based on 60-day episodes of care. CHHAs can be paid for a full episode (when the episode of care is 60 days) or for a partial episode (when the episode of care is less than …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by All My Children Day Care (AMC) on its Consolidated Fiscal Reports … To determine whether the costs submitted by All My Children Day Care on its Consolidated Fiscal Reports were …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualNew York Youth Jobs Program
… (Labor) is ensuring that employers meet New York Youth Jobs Program (Program) eligibility requirements and are … both the New York Youth Works Program and the Urban Youth Jobs Program, is intended to create jobs and spur economic growth in the State by establishing …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/new-york-youth-jobs-program