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Chateaugay Central School District – Leave Accruals (2016M-149)
… The Chateaugay Central School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton and Ellenburg in Clinton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Town of Smithtown – Departmental Operations (2017M-66)
… The purpose of our audit was to examine Highway Department and Parks Department operations for the period January 1, … Town of Smithtown is located in Suffolk County and has a population of approximately 118,000. The Town is governed by … Department nor Parks Department maintained records for 10,636 gallons of diesel fuel or 11,329 gallons of gasoline …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Berne – Board Oversight (2021M-77)
… State Town Law (Town Law) by authorizing the Supervisor to pay all expenditures without prior audit. The Board did … records and the bank records ranging from about ($135,800) to $31,600. Audit the 170 claims totaling $166,792 reviewed … the Supervisor provides adequate monthly financial reports to the Board, that all bank reconciliations are prepared …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… report – pdf] Audit Objective Determine whether the Town of DeWitt (Town) officials effectively managed the Planning and Zoning, and Recreation Departments’ cash collections. Key … not confirm that all collections received were deposited. Of the 40 Planning and Zoning Department fees reviewed …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Unified Court System Bulletin No. UCS-244
… letters provide for a retroactive increase of the Senior Officer Series Differential for eligible employees in … 1, 2016 and April 1, 2017 Retroactive Increases of Senior Officer Series (SOS) Differential for Negotiating Unit DR … for employees whose Payroll Status is Terminated, Retired or Deceased will be automatically cancelled by OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-245-april-2017-unified-court-system-state-new-york-ucs-0DiNapoli: Help for Vulnerable Adults in NYC Falls Short
… Assistance fell short for vulnerable adults in New York City because Adult Protective Services (APS) … with medical or social supports. Caseworkers are based in HRA field offices and contracted nonprofits across the city and often meet clients in their homes to assess their needs. The audit reviewed APS …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-help-vulnerable-adults-nyc-falls-shortTown of Eastchester – Parking Ticket Collections (2012M-246)
… 2010, to May 31, 2012. Background The Town of Eastchester is located in Westchester County and has a population of approximately 32,000 residents. The Town is governed by an elected five-member Town Board including … record. Town officials stated that parking ticket revenue is not included in the budget as a revenue source, nor are …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246State Agencies Bulletin No. 1941
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … provides for payment of performance advances on October 1 to eligible PEF employees. Payments will be based on the 2018 … field and the Approved Salary Rate field; Position and Job do not match – if the Position Number equals the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1941-october-2021-public-employees-federation-pef-performance-advancesNew York State Comptroller DiNapoli and District Attorney Hoovler Announce Indictment in Medicaid Fraud Case
… and from approved Medicaid medical service providers. It is alleged that the defendants acted in concert with each … transported multiple Medicaid recipients in one trip. It is alleged that the defendants fraudulently billed the … the New York State Medicaid Program. The investigation is ongoing and anyone with information is urged to contact …
https://www.osc.ny.gov/press/releases/2025/11/new-york-state-comptroller-dinapoli-and-district-attorney-hoovler-announce-indictment-medicaid-fraudState Comptroller DiNapoli Releases Municipal & School Audits
… until the Cayuga County Health Department forced the board to submit a plan. In addition, $42,696 in unauthorized … used incorrect pay rates or incorrect hours/days worked to calculate 16 employees’ pay and paid five employees a … agreements receive longevity payments, their agreements do not include language for these payments upon separation. …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2XIX.6.A Cost Allocation – XIX. Project Costing (PCIP)
… time and cost which will be directly coded to projects by pay period. In order to meet the requirements detailing cost … This should be done within one week of the pay period end date. For those employees who are unable to enter their … earlier than three days prior to the payroll payment date (check date). The payroll expenses should NOT be reallocated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix6a-cost-allocationCentral Square Central School District – Fund Balance (2022M-196)
… of $3.6 million that exceeded the liabilities eligible to be paid from the reserve by $1.5 million. Key … with our recommendations and indicated that they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Forms and Publications
List of forms and publications available for claimaints and reporters of unclaimed funds including Change of Address Form and Extension Request Form
https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publicationsDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… which serves at-risk students from kindergarten to 12th grade, were arraigned today on an indictment charging …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesDiNapoli: Troy Housing Authority IT Worker Arrested for Secretly Running Private Business on Housing Authority Time
… partnership in safeguarding the public’s money from abuses like this.” “Clocking in to collect a public salary while …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-troy-housing-authority-it-worker-arrested-secretly-running-private-business-housingState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Baldwin Union Free School District , Catskill Central School … their money is being spent appropriately and effectively." Baldwin Union Free School District – Non-Instructional …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2009
… to inform agencies of the content information for the 2021 Form 1042-S. Affected Employees All Nonresident Aliens … affected. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those that are paid to foreign persons …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2009-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingState Agencies Bulletin No. 1900
… to inform agencies of the content information for the 2020 Form 1042-S. Affected Employees All Nonresident Aliens … affected. Background According to the IRS instructions for Form 1042-S, amounts subject to reporting on Form 1042-S are those paid to foreign persons (including …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1900-form-1042-s-foreign-persons-u-s-source-income-subject-withholdingEconomic and Policy Insight: New York State’s Clean Energy Fund
Between 2016 and 2032, the CEF is approved to collect $7.5 billion. Review of CEF-supported programs indicates some have exceeded the goals set out by the New York State Public Service Commission (PSC), while others appear not to be on track to reach their 2025 targets.
https://www.osc.ny.gov/files/reports/pdf/clean-energy-fund.pdf30% New York State Initiative (2024-S-13) 180-Day Response
To determine whether the Department of Agriculture and Markets is adequately administering the 30% New York State Initiative to ensure that New York State food products are provided to children as part of their lunch meal in school, while also supporting local farmers and the local economy.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s13-response.pdf