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Community College Safety Reporting (2015-MS-2)
… community colleges: Fulton Montgomery [pdf] , Genesee County [pdf] , Herkimer County [pdf] , Niagara County [pdf] , and Rockland [pdf] . Purpose of Audit The purpose of our audit was to assess community colleges’ compliance …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Nassau County) District employees only used leave time to which they were entitled and unused leave payouts were … However, record keeping procedures could be improved to reduce the risk of leave time being used or paid out for …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsDivision of Housing and Community Renewal Bulletin No. DH-84
… Purpose To inform the Division of Housing and Community Renewal of … to receive them in the event no successor Agreement is in place. Employees who were eligible for an LLS payment … employee received an LLS payment after April 2016, ensure it represents an April 2016 payment and not a prior October …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-84-april-2017-district-council-37-dc37-longevity-lump-sumDivision of Housing and Community Renewal Bulletin No. DH-87
… Purpose To inform the Division of Housing and Community Renewal of … to receive them, in the event no successor Agreement is in place. Employees who were eligible for an LLS payment … received an LLS payment after October 2016, ensure it represents an October 2016 payment and not a prior April …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-87-october-2017-district-council-37-dc-37-rent-regulationComptroller DiNapoli & A.G. Schneiderman Announce Arrest of Arizona Man For Theft of Over $100,000 in NYS Pension Benefits
… New York State Comptroller Thomas P. DiNapoli and Attorney General Eric T. Schneiderman today announced the unsealing of an indictment charging John H. Eydeler III, 66, a resident of Glendale, Arizona, …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-ag-schneiderman-announce-arrest-arizona-man-theft-over-100000-nys-pensionOpinion 91-28
… or statutory amendments that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund … whether a village board of trustees may use surplus moneys in the village's water fund for sewer or other general … refunds to consumers" (see also NY Const, art 14, §1[f]). In our opinion, the reference to "profits" in section 94 …
https://www.osc.ny.gov/legal-opinions/opinion-91-28Medicaid Program – Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements
… Objective To determine whether the Department of Health (Department) paid for claims in … 1, 2014 through December 31, 2018. About the Program The New York State Medicaid program provides a wide range of … require all ordering and referring physicians and other professionals providing services through the Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-claims-not-compliance-ordering-prescribingAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… households may have to sacrifice other essential needs to pay for broadband service. Policies to Support Broadband By … offers and uptake. 48 Rebecca Armstrong, “States That Pay the Most and Least for Internet in 2020,” …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateDiNapoli: 26 School Districts in Fiscal Stress
… DiNapoli said. This is the fifth year DiNapoli's office has assessed levels of fiscal stress in school … report filed with the State Education Department as of Dec. 29, 2017. Today's announcement does not include scores … monitoring system does not score New York City. DiNapoli's office recently implemented system enhancements which were …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressState Comptroller DiNapoli Releases Municipal & School Audits
… and school audits were issued. Remsenburg-Speonk Union Free School District – Financial Management (Suffolk County) … of the overestimated appropriations ($5.6 million) were for special education instruction. From fiscal years 2019-20 … each year from 2019-20 to 2023-24. Center Moriches Union Free School District – Payroll (Suffolk County) Officials did …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1737
… from 0001 to 2019. The agency must evaluate the employee’s Payroll Status beginning from the time of reallocation … to determine if the increment code must be updated. If the Payroll Status remained Active, Leave With Pay, or Leave of … the increment code of the lower grade reinstated. If the Payroll Status was Leave of Absence not related to a Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1737-april-2019-management-and-confidential-mc-longevity-lump-sum-llsDivision of Housing and Community Renewal Bulletin No. DH-82
… Purpose To inform the Division of Housing and Community Renewal of OSC’s automatic processing of the October 2016 Rent Regulation Services Unit (RRSU) LLS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-82-october-2016-district-council-37-dc-37-rent-regulationState Agencies Bulletin No. 1756
… returned and is undeliverable, the agency must complete form AC3340 , Request for Payroll Check Stop Payment, and … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate, and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1756-april-2016-april-2017-and-april-2018-retroactive-salary-increases-stateWarrensburg Central School District - Financial Condition Management (2017M-265)
… appropriations from 2014-15 through 2016-17 and it appears they did so again in 2017-18. Unrestricted fund … estimates of appropriations. Adopt a written plan to use excess fund balance to benefit District residents. Close completed capital …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mPort Jefferson Union Free School District - Claims Processing (2018M-055)
… claims, there were no recommendations as a result of this audit. District officials agreed with our report. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Accounting for Capital Projects
Dealing with capital projects is often a source of confusion for local officials. In this session, we will review some of the important steps in planning a capital project and focus on proper accounting treatment.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-capital-projects-071724.pdfAn Economic and Demographic Snapshot of The Rockaways
The Rockaway Peninsula, located in the southwestern portion of Queens, is an 11-mile long barrier beach that separates the Atlantic Ocean from Jamaica Bay and parts of South Queens and Southeast Brooklyn.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-7-2023.pdfLease Classification Changes as Required by GASB Statement No. 87
This bulletin explains the GASB’s new definition of a lease (including outlining the types of leases that are excluded by this new standard) and an explanation of what a lease term is per Statement 87.
https://www.osc.ny.gov/files/local-government/publications/pdf/lease-classification-changes-required-by-gasb-statement-87.pdfState Comptroller DiNapoli Releases State Audits and Examinations
… four students who received awards but did not maintain good academic standing and four students who received awards …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-state-audits-and-examinationsIndustrial Development Agency Board Governance (2017-MS-1)
… [read complete report] We also released six letter reports to the following Industrial Development Agencies (IDAS): … [pdf]. Purpose of Audit The purpose of our audit was to determine whether IDA Boards provided effective oversight … an independent public benefit corporation whose purpose is to promote, develop, encourage and assist in the acquiring, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/09/22/industrial-development-agency-board-governance-2017-ms-1