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Newark Central School District - School District Website (S9-19-38)
… post: Budget-to-actual results; budget documents with fund balance information, and appended administrator salary …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/newark-central-school-district-school-district-website-s9-19-38Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)
… could occur. The Treasurer did not properly record all financial transactions in the accounting records or … monthly and independently reviewed and approved. Ensure all collections are supported by adequate documentation and as required by the bylaws, review and approve all bills before payment. Department officials generally …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023mOnondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… with those specified on the applications and used in the cost-benefit analysis. Continue to compare the actual … IDA officials disagreed with how we presented the findings in the report. Appendix C includes our comments on the issues raised in the IDA’s response letter. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectTown of Warsaw – Tax Collection Remittance (P1-24-22)
… all collections as required by New York State Town Law (Town Law). Key Findings The Clerk did not remit collections to … Treasurer within the timeframes established by Town Law Section 35. As a result, funds were not provided to … all collections as required by New York State Town Law Town Law …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22State Comptroller DiNapoli Releases Audits
… of Health – Medicaid Program: Medicaid Payments for Early Refills of Prescription Drugs and Supplies (2024-S-16) … drugs and supplies provided to Medicaid members. Early refills are refills on prescriptions before the previous supply has been …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-auditsXI.11.F Contract Monitoring – XI. Procurement and Contract Management
… The information in this section is intended to aid State agency managers in establishing or enhancing the agency’s contract monitoring process. State agencies … The information in this section is intended to aid State agency managers in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringComptroller DiNapoli Releases State Audits
… 2014 (2014-S-58) The department has adequate procedures in place to ensure that it accurately reports its assessable … The department has adequate procedures in place to ensure that it accurately reports its assessable …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-state-auditsMedicaid Program – Managed Long Term Care Premium Rate Setting
… MLTC. The MLTC MCOs provide long term care services (e.g., home health care, adult day care, nursing home care) and other health-related services (e.g., dentistry, eye care, durable medical equipment). The Department is …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingOpinion 89-56
… care services billed but not provided) MUNICIPAL HOME RULE LAW, §10(1)(ii)(a), (d)(3); TOWN LAW, §27; CIVIL SERVICE … Accordingly, in the absence of proper statutory or home rule authorization, a town could not make the proposed cash … proposed incentive payments, we note that Municipal Home Rule Law, §10(1)(ii)(a)(1) authorizes local governments to …
https://www.osc.ny.gov/legal-opinions/opinion-89-56State Comptroller DiNapoli Releases Audits
… Card Services Contract Guidelines, the State Vehicle Use Policy and DEC's Policies and Procedures. DEC does not have … had a history of failing grades and/or tests and quizzes missing from their training files. Auditors also found: train … with test scoring and file maintenance, including missing test files, ungraded tests, and missing attendance …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Tax Collections Stronger Than Anticipated
… New York City is projecting a surplus of $3.5 billion in fiscal year (FY) 2019, which it plans to use to help … resources from the citywide savings program, a reduction in unneeded reserves in the current fiscal year and higher-than-expected revenues, … New York City is projecting a surplus of $35 billion in fiscal year FY 2019 which it plans to use to help balance …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-nyc-tax-collections-stronger-anticipatedState Agencies Bulletin No. 2358
The purpose of this bulletin is to inform agencies of the June 2025 Increase to Jury Duty Daily Compensation
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2358-june-2025-increase-jury-duty-daily-compensationTown of Pulteney – Financial Management and Information Technology (2012M-177)
… management and controls over information technology (IT) for the period January 1, 2010, through May 30, 2012. … and the Supervisor has not developed detailed procedures, for ensuring that financial duties are adequately segregated … notification and disaster recovery. Review an adjustment report from the water billing software and a report that …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177Town of Prattsville – Justice Court (2012M-243)
… the Town had two elected Justices, Robert Blain and Donald Olson, who shared a court clerk. For the audit period, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Opinion 96 - 14
… store owned by the trustee and the sum of the purchases plus the consideration under other contracts with the college … to be county officers and employees (see, e.g., 1988 Opns St Comp No. 88-52, p 105; 1987 Opns St Comp No. 87-75, p 111). Pursuant to General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Opinion 92-13
… in the Court of Appeals decision of Burke v Kern , 287 NY 203. The Court stated as follows at p 213: The purpose of …
https://www.osc.ny.gov/legal-opinions/opinion-92-13DiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… from taxpayers, including bonuses that were never paid to staff, liquor store purchases and holiday parties, according to an audit released today by New York State Comptroller … ignored the rules and abused taxpayer dollars meant to educate New York’s most vulnerable children,” DiNapoli …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesDiNapoli: Audit Finds $6.8 Million in Medicaid Overpayments
… $3,521,562 in overpayments for 14,983 fee-for-service clinic claims that were inappropriate. The claims were … not have been paid. A data entry error in eMedNY allowed clinic services for enrollees of this plan to be processed as … weights; $389,813 in improper payments for inpatient, clinic, durable medical equipment, transportation, and eye …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-finds-68-million-medicaid-overpaymentsLicensing and Monitoring of Proprietary Schools
… Education Department’s (Department) Bureau of Proprietary School Supervision (Bureau) is verifying that schools have … Data Survey (OEDS). The OEDS is included in each school’s catalog, which is provided to prospective students … also requires the Bureau to conduct an inspection of each school, including records they are required to maintain on …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsMember Contributions
… Online . To view contribution rates for State Fiscal Year 2026-27 (April 1, 2026–March 31, 2027): Sign in to Retirement … John Smith, who joined NYSLRS with a date of membership of June 1, 2023 (John is in Tier 6). At enrollment, you provided … voluntary contributions, the member must: Complete the Election to Make Voluntary Contributions (RS5379) form . File …
https://www.osc.ny.gov/retirement/employers/member-contributions