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DiNapoli: Audit Finds Major Shortcomings in Oversight of School Safety Planning
… are following state requirements for school safety planning, including whether those plans are shared with local … in his new term. Upcoming audits will look at safety planning at several local districts across New York and … provide additional guidance and details on school safety planning requirements. The requirements outlined in the law …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-audit-finds-major-shortcomings-oversight-school-safety-planningOpinion 88-24
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST … for expenses incurred in maintaining a private pond on their land used as part of the town's recreation program, … incurred in connection with maintaining a pond located on the board member's property and used as a part of a town …
https://www.osc.ny.gov/legal-opinions/opinion-88-24Town of Ridgeway – Health Insurance Benefits (2025M-95)
… [read complete report – pdf] Audit Objective Did the Town of Ridgeway (Town) Town Board (Board) authorize and monitor … that an active or former official contribute to the cost of these benefits, and the length of time eligible individuals are entitled to receive the …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95Opinion 91-4
… interest and principal on the obligations. March 18, 1991 Jack L. Cottet, Chief of Fire Department Village of Cleveland …
https://www.osc.ny.gov/legal-opinions/opinion-91-4State Agencies Bulletin No. 1379
… Purpose To inform agencies of the processing requirements for employees who claim exempt … paycheck dated March 11, 2015 Background According to IRS Publication 505, (Tax Withholding and Estimated Tax) … To inform agencies of the processing requirements for employees who claim exempt …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1379-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2015Comptroller DiNapoli Releases Municipal Audits
… the City of Yonkers and an audit of parkland alienation in 11 municipalities. “In today’s fiscal climate, budget transparency and … (Steuben County) The town had a cash shortage of $38,136 in the clerk’s office: $29,322 from the tax collection … the City of Yonkers and an audit of parkland alienation in 11 municipalities …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1NYS Comptroller DiNapoli: One of Largest U.S. Carbon Emitters Commits to Lower GHG Emissions
New York State Comptroller Thomas P DiNapoli today announced that American Electric Power AEP one of the largest carbon emitters in the country has adopted new longterm targets for lowering greenhouse gas GHG emissions consistent with the Paris Agreements goals
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-one-largest-us-carbon-emitters-commits-lower-ghg-emissionsComptroller DiNapoli Releases Municipal Audits
… State Comptroller DiNapoli announced completed audits for Clark Mills Fire District Village of Clinton Elba Fire …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-0Opinion 92-11
… discussed in the opinion. INSURANCE -- Self-Insurance (transfer from insurance reserve to reserve for property loss … liability claims) MUNICIPAL FUNDS -- Insurance Reserve (transfer by school district into reserve for property loss … claims) SCHOOL DISTRICTS -- Reserve Fund (no authority to transfer from insurance reserve to reserve for property loss …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Town of Cherry Valley – Budget Review (B4-14-21)
… position. The Town has adopted a local law to override the tax levy limit in 2015. This local law allows the Town’s preliminary budget to include a tax levy of $779,117, which makes the 2015 tax levy an increase of 4 percent over the 2014 tax levy of …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21SUNY Bulletin No. SU-109
… Codes CAR (SUNY Automobile Allowance) and ACR (Adjust SUNY Auto Allowance) and to provide instruction for processing the … description “SUNY Automobile Allowance” or “Adjust SUNY Auto Allowance” will be displayed on the employee’s paycheck … Codes CAR SUNY Automobile Allowance and ACR Adjust SUNY Auto Allowance and to provide instruction for processing the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-109-new-earnings-codes-and-procedures-processing-sunyPartial Lump Sum Payment – Special 20- and 25-Year Plans
… review and select your pension payment and PLS options online using Retirement Online . If you file for retirement by mail, we will send you … Selection with Partial Lump Sum Payment section of our Forms page and submit it with your retirement application. …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentDiNapoli Releases Report on Local Roads
… and upgrades in local fiscal year (FY) 2020, a decline of 7% since 2010 when adjusted for inflation, according to a … road projects on hold during the pandemic, but an influx of federal money is expected to jump start projects at the … road repair and improvements. Local governments own 85% of all roads in the state, from city, town and village …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-releases-report-local-roadsDiNapoli: Health Departments Need to Clean Up Act on Food Safety
… are not consistently enforcing the state health code for eateries and other establishments nor explaining why … and for ensuring they adhere to the state sanitary code. DOH’s oversight is carried out at the local level … establishments to ensure compliance with the sanitary code and investigating complaints and reports of foodborne …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-health-departments-need-clean-act-food-safetyCUNY Bulletin No. CU-431
… Purpose To inform agencies of a new Time Entry code and to explain the agency procedures for reporting rate increases, lump sum payments and adjustments for "miscellaneous earnings” Affected … effective 9/9/02, 9/9/03, 9/9/04, 9/9/05, 9/9/06, 3/9/07 and 3/8/08. Lump Sum Payments may be submitted in Pay Period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-431-retroactive-rate-increases-and-lump-sum-payment-supervisorDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… impacts on state revenues may require more action. While rainy day funds were increased, building more robust reserves … in the current fiscal year. DOB added $250 million to rainy day reserves at the end of SFY 2018-19, the first …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… OSC Rules and Regulations allow continuous travel advances up to $400 to employees whose duties require overnight assignments away from their official station for at least 30 percent of the work year. In addition, Business Units may advance funds to an employee for a specific travel event. Process and Document …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceDiNapoli: Medicaid Audits Find More Than $700 Million in Unnecessary Costs and Overpayments
… had approximately 7.3 million recipients and Medicaid claim costs totaled about $67.4 billion. Medicaid Program: … small businesses can enroll in Medicaid and other health insurance plans. An individual’s Medicaid eligibility and … for claims that should have been billed to other health insurance coverage recipients had. Medicaid Program: Improper …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-medicaid-audits-find-more-700-million-unnecessary-costs-and-overpaymentsReview of the Financial Plan of the City of New York - March 2012
In June 2011, New York City projected a balanced budget for FY 2012 but a large budget gap of $4.6 billion in FY 2013, and even larger gaps in subsequent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2012.pdfInventory Controls
To determine whether the Office of Information Technology Services has adequate controls to ensure the accuracy and completeness of inventory records, accountability for inventory transactions, and safeguarding of inventory.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s17.pdf