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Pavilion Central School District – Claims Audit (2024M-108)
… demonstrating that the purchase was properly authorized by an appropriate department head and/or approved by the purchasing agent. 50 claims totaling $88,000 lacked …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/pavilion-central-school-district-claims-audit-2024m-108Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… – pdf Audit Objective Determine whether the Village of Holley (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Holley Village Board of Trustees Board conducted an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12EPI - “Nation’s Report Card” Underscores New York’s Need for Academic Recovery
The COVID-19 pandemic hit New York earlier than most states and forced New York’s schools to take on the extraordinary challenge of quickly shifting to remote learning formats.
https://www.osc.ny.gov/files/reports/pdf/new-yorks-need-for-academic-recovery.pdfFederal Funds to New York City: Community Development Block Grant
The Community Development Block Grant (CDBG) Program (Assistance Listing Numbers 14.218 and 14.269) provides annual grants on a formula basis to states and localities to assist low- and moderate-income communities.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-community-development-block-grant.pdfThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual (2019-S-57)
To determine whether the costs submitted by The Kelberman Center, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s57.pdfSchool District Assessment Adjustment Form
All assessment adjustments must be reported in detail by parcel on this form. Please fill it out and mail back to the Office of the New York State Comptroller.
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/school-district-assessment-adjustment-form.pdfMedicaid Payments for Early Refills of Prescription Drugs and Supplies (2024-S-16)
To determine whether Medicaid made improper payments on pharmacy claims for early refills of prescription drugs and supplies. The audit covered the period from April 2023 through October 2024.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s16.pdfDiNapoli: Audits Recommend Fixes to Affordable Housing Programs
… and city programs, reviewing nearly 20,000 rent-regulated tenant complaints and the awarding of $230 million in … state’s Office of Rent Administration (ORA), which handles tenant complaints for nearly 1 million regulated apartments … DiNapoli said. “Our latest audit found delays in resolving tenant complaints that are simply unacceptable. No one should …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audits-recommend-fixes-affordable-housing-programsDiNapoli: Restaurant Industry Critical to New York City's Economy
… as restrictions were imposed on businesses. Taxable sales for the city’s restaurant industry also fell by 71 percent … of immigrants and providing a range of options fitting for a world-class metropolis. It’s important that the state … information must be left for one member of each party and masks must be worn when not seated at a table. …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-restaurant-industry-critical-new-york-citys-economyTown of Ripley – Town Clerk Collections (2024M-139)
… (Clerk) recorded, deposited, remitted and reported all collections in a timely and accurate manner. Key … The Clerk did not always record, deposit, remit and report all collections in a timely and accurate manner. As a result, … Collector Clerk recorded deposited remitted and reported all collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-ripley-town-clerk-collections-2024m-139Village of Almond – Transparency of Fiscal Activities (S9-24-14)
… CFO’s 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408, … year AFRs were prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or … the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law Section 4-408. Also, the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-almond-transparency-fiscal-activities-s9-24-14Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… fiscal activities to the public in a transparent manner. Key Findings The Board did not: Provide for a timely annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… CFO’s 2022-23 financial records and reports as required by New York State Village Law (Village Law) Section 4-408. … the AFR was prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30. … the Village’s fiscal activities to the public, as required by GML Section 30 and Village Law Section 4-408. In addition, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17DiNapoli: NYC Retail Sector Battered by Pandemic
… brick and mortar retailers, and the holiday season's tepid start as infection rates rise may push many to insolvency,” … funding directly to consumers, as well as state and city support, is needed to help these stores survive into next … sectors posting declines except online retailers. Retail firms in New York State have relied primarily on federal …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-retail-sector-battered-pandemicLiberty Resources, Inc. – Compliance With the Reimbursable Cost Manual (2023-S-22)
To determine whether the costs reported by Liberty Resources, Inc. on its CFRs were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the SED ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s22.pdfExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (2021-S-37)
To determine whether Medicaid overpaid Mainstream Managed Care and Health and Recovery Plan premiums on behalf of dual-eligible individuals. The audit covered the period from March 2021 through March 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s37.pdfOversight of Housing Discrimination Complaints (2024-N-3) 180-Day Response
To determine whether the New York City Commission on Human Rights reviewed and addressed housing discrimination complaints timely and in accordance with its policies and procedures and the related laws.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24n3response.pdfSummary Page How-To Guide
This guide shows you (as an employer reporting contact) how to report non-overtime and overtime earnings on the Summary Page in Retirement Online using either Manual Reporting or a File Upload.
https://www.osc.ny.gov/files/retirement/employers/pdf/summary-page-how-to-guide.pdfDiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… tiered gains-exclusions schedule and raising the tax-free cap to $15 million. The bill also reverses the requirement to …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalDiNapoli: Rural Counties Face Shortage of Health Professionals
… counties having no pediatricians or OBGYN doctors at all. The shortage of mental health practitioners in New York’s rural counties may be the most severe, with all counties designated by the federal government as areas …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionals