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City of Hornell – Business Improvement District (2018M-38)
… the Executive Director of the Association was arrested in January 2020 and charged with Grand Larceny in …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Village of Islandia – Overtime (2023M-121)
… in overtime that was not properly approved or supported by the employees’ timecards. During the audit period: … and Village officials did not monitor overtime and relied on the Fire Marshal and Building Inspector to only work … corrective action. Appendix B includes our comment on issues raised in the Village’s response. …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Ardsley Union Free School District – Financial Management (2024M-13)
… reserve balances circumvents the statutory limit on surplus fund balance and lacks transparency. As a result, … from 2017-18 through 2021-22 (excluding 2018-19) by an average of $4.1 million, totaling $16.5 million. The … corrective action. Appendix B includes our comments on the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/ardsley-union-free-school-district-financial-management-2024m-13Town of Ellery – Justice Court (2014M-269)
… Purpose of Audit The purpose of our audit was to examine the Justice Court’s financial … 1, 2009 through August 6, 2014. Background The Town of Ellery is located in Chautauqua County and has a … The purpose of our audit was to examine the Justice Courts financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269State Agencies Bulletin No. 2052.1
… - Determining Bonus Amount Payable Using Earnings Code HCB or HBP for guidance on what type of earnings codes should … Earnings Code Earnings Description Applicable Agencies HCB Health Care Bonus Executive Branch, SUNY HBP Health Care … Determining Bonus Amount Payable Using Earnings Code HCB or HBP The Health Care Bonus for eligible State employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20521-health-care-and-mental-hygiene-worker-bonuses-state-employeesState Agencies Bulletin No. 2052.2
… - Determining Bonus Amount Payable Using Earnings Code HCB or HBP for guidance on what type of earnings codes should … Earnings Code Earnings Description Applicable Agencies HCB Health Care Bonus Executive Branch, SUNY HBP Health Care … Determining Bonus Amount Payable Using Earnings Code HCB or HBP The Health Care Bonus for eligible State employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20522-health-care-and-mental-hygiene-worker-bonuses-state-employeesUnified Court System Bulletin No. UCS-276
… provided the employee: Is in a Security Series title on 04/01/2019: and Has served 120 workdays in the Security … determined; and Has been authorized to carry a firearm on duty between January 1 of the year prior to the SLED … 03/31/2019, the SLED payment must be manually entered by agencies on the Additional Pay page using Earnings Code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-276-new-earnings-code-unified-court-systems-ucs-security-and-lawOversight of Food Service Establishments
… health departments. These departments are responsible for permitting and inspecting Establishments to ensure compliance … to the Department’s Environmental Health Information and Permitting System (EHIPS) have resulted in data inaccuracies. …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsTown of Oxford – Financial Condition (2024M-135)
… (OSC) audit and identify Board members who were on the Board since the previous audit, and forward to … reports, the Board did not provide appropriate oversight by reviewing records, such as fund balance levels or other … balance amounts or complete monthly bank reconciliations by using the Town’s accounting records. Implement any …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135State Comptroller DiNapoli Releases Audits
… BCA is not adequately overseeing capital assets reported by state agencies to ensure that these agencies are properly … data warehouse. ESD is statutorily required to report on its economic assistance programs as well as perform … New York Employment Service System (NYESS), administered by the Office of Mental Health (OMH), is a statewide system …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… ventilators and x-ray machines, that now sits unused in storage facilities across the state, missing recommended maintenance and costing taxpayers storage expenses, according to an audit released today by … the 247,343 DME purchased during COVID-19. DME now in storage includes CPAP/BiPAP machines, ventilators, oxygen …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… An audit of Social Adult Day Care (SADC) programs found questionable Medicaid … investigation. “Many vulnerable New Yorkers rely on social adult day care services to help them stay in their own homes … of Health: Medicaid Program: Oversight of Social Adult Day Care Programs. …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsDiNapoli Announces Latest Fiscal Stress Scores
… in each category of stress, according to a report released today by State Comptroller Thomas P. DiNapoli. These … New York City, twice a year. The scores announced today are for local governments operating on a calendar year … to fiscal stress.” Along with the scores released today, DiNapoli released a report summarizing FYE 2024 fiscal …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-announces-latest-fiscal-stress-scoresOffice of Operations: 2025 Virtual Fall Conference
… of the processing of the taxable fringe benefit CLEFR for 2024 …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2025-virtual-fall-conference-archivedState Agencies Bulletin No. 1138
… Date(s) Fiscal Year 2012-2013 Deadlines For agencies paid on a lag basis, the submission deadline is generally the last … day of the payroll period (Wednesday). For agencies paid on a current basis, the submission deadline is generally the … Automated Interface Files Inbound files must be submitted by the established deadlines to ensure timely processing. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1138-schedule-agency-payroll-submission-and-availability-reports-and-filesRed Hook Central School District – Follow Up (2007M-66-F)
… The Red Hook School District is located in Dutchess and Columbia counties. The District is governed by the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/red-hook-central-school-district-follow-2007m-66-fEnterprise Charter School – Enrollment and Billing (2014M-378)
… School is located in the City of Buffalo and is governed by a seven-member Board of Trustees. The School provides … does not periodically verify student residency information on file or require that a new proof of residence be submitted …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/03/27/enterprise-charter-school-enrollment-and-billing-2014m-378Town of Carroll - Audit Follow Up (2013M-221-F)
… released in March 2014. Background The Town is governed by an elected Town Board (Board) which consists of a … real property taxes and State aid. Results of Review Based on our limited procedures, it appears that the Town has made …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-carroll-audit-follow-2013m-221-fTown of Elmira – Audit Follow-Up (2015M-226-F)
… a population of approximately 6,940. The Town is governed by an elected five-member Town Board. Budgeted appropriations … approximately $3.6 million. Results of Review Based on our limited procedures, it appears that the Town has not …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fDiNapoli: State Pension Fund Valued at $274.6 Billion at End of Second Quarter
… is built on long-term sustainable investments that can weather the market’s ups and downs, and is one of the reasons …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-pension-fund-valued-274-point-6-billion-end-second-quarter