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Village of Mount Kisco – Transparency of Fiscal Activities (S9-24-18)
… Office of the State Comptroller (OSC), and l Reported the results of the Village’s fiscal activities to the public in a … May 31, 2023 was not presented to the Board until March 2024, more than nine months after fiscal year end. Ensure the … State General Municipal Law (GML) Section 30. Report the results of the Village’s fiscal activities to the public, as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-mount-kisco-transparency-fiscal-activities-s9-24-18Village of North Syracuse – Transparency of Fiscal Activities (S9-24-11)
… fiscal concerns with the Village’s general fund for the year 2022-23, the Board’s ineffective oversight resulted in a …
https://www.osc.ny.gov/local-government/audits/village/2024/12/20/village-north-syracuse-transparency-fiscal-activities-s9-24-11Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly deposited, … to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal … provide oversight and segregate the duties of the former Clerk-Treasurer (see Village of Addison – Board …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Federal Employees in New York State – Federal Funding and New York
… working in New York, and is likely to decrease in 2025 as a result of federal actions to downsize the federal … Administration and the Department of Defense. 1 On July 7, 2025, the President extended the hiring freeze of most federal civilian positions through October 15, 2025 that he initiated when he took office. 2 The Office of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-employees-new-york-stateState Agencies Bulletin No. 434
… OSC receives tax refund requests for Federal, New York State, New York City, Yonkers and Social Security/Medicare. … incorrect coding of employees' tax status in Job Data or Employee Tax Data. Currently OSC reviews the written requests … through PayServ. This new process will allow agencies to view the refunds in the Payroll System. The new Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/434-new-earnings-codes-tax-refunds-processed-through-payservVillage of Red Hook – Information Technology (2020M-89)
… report - pdf ] Audit Objective Determine whether Village of Red Hook (Village) officials ensured information … Determine whether Village of Red Hook Village officials ensured information technology …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89IX.7.E Disaster Assistance – IX. Federal Grants
… and deploying manpower to address the disaster incident. This purchasing power is afforded to the agencies … This process will allow the DOB to more easily track and report on disaster related spending and costs by disaster and … Form (tab Proj_Act) and submit it with the new HelpDesk incident. The COA Change Request Form can be found at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7e-disaster-assistanceOpinion 88-67
… prepare, authorize or approve the contract or approve payments thereunder; (b) audit bills or claims under the … Board of the Town of Tuxedo , 69 AD2d 320, 418 NYS2d 638; Conrad v Hinman , 122 Misc 2d 531, 471 NYS2d 521). Although …
https://www.osc.ny.gov/legal-opinions/opinion-88-67Payroll Improvement Project Bulletin No. PIP-003
… their queries. Users must follow the instructions in the Guidelines for Renaming Queries section below to rename and … have not been designated for migration according to the guidelines below will be deleted on May 30, 2020. Queries … have not been designated for migration according to the guidelines below will be deleted upon the upgrade Go-Live and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-003-payroll-improvement-project-ps-query-updates-andMedicaid Program – Claims Processing Activity October 1, 2023 Through March 31, 2024
… was paid for inpatient, pharmacy, referred ambulatory, and clinic claims that did not comply with Medicaid policies; …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/medicaid-program-claims-processing-activity-october-1-2023-through-march-31-2024Comptroller DiNapoli Releases State Audits
… Medicaid for higher (and more costly) levels of acute care when, in fact, patients received lower-cost non-acute care. In a follow-up, … in place and a plan to make mandatory notifications when ePHI is lost or stolen. However, auditors identified …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsDiNapoli Releases Report on Pre-Pandemic Migration Trends
… An analysis of state personal income tax (PIT) filers from … nonresident filers, 3.1% compared to 13.6%, resulting, in part, from the greater number of part-year filers moving out of the state than moving in, according to a new report by … An analysis of state personal income tax PIT filers from 2015 …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsAuditors Find Safety Hazards at Pre-K Facilities in New York City
… An examination of the New York City’s Department of Education’s (DOE) oversight of … released today by State Comptroller Thomas P. DiNapoli. “New York City is leading the way in providing access to … the opportunity for an early childhood education and a new statutory framework was implemented in 2014. In January …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityInspecting Highway Bridges and Repairing Defects
… presenting a clear and present danger to vehicle or pedestrian traffic, but there is no danger of structural … January 2008 and December 2012, 1,137 flags were issued on these highway bridges. The Authority does not use the term … Management and Oversight of Structural Defects on Highway Bridges (2012-F-18) Thruway Authority: Inspecting …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsWantagh Union Free School District – Financial Condition (2016M-363)
… Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $76.2 million. Key Findings District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/wantagh-union-free-school-district-financial-condition-2016m-363Cost-Saving Ideas: Capital Planning for Local Governments and School Districts
… within your budget. By developing a structured approach for assessing and funding capital assets, you can help avoid … versus acquiring new assets; Develop a structured approach for making decisions to fund capital assets; Identify which … think about these questions: Who will be responsible for overseeing the plan's development and implementation? How …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsVacancies at the Clinton Towers Mitchell-Lama Housing Development
… developments with approximately 44,000 total units (apartments). Clinton Towers, a Mitchell-Lama rental … vacancies occur, applicants should be offered and awarded apartments in the order their names appear on the lists - subject to HPD’s approval. Key Findings Vacant apartments at Clinton Towers were often not rented in a …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/vacancies-clinton-towers-mitchell-lama-housing-developmentNew Hartford Central School District – Procurement (2016M-153)
… July 1, 2014 through February 22, 2016. Background The New Hartford Central School District is located in the Towns of New Hartford, Paris and Kirkland in Oneida County and the … New Hartford Central School District Procurement 2016M153 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153Berkshire Union Free School District – Financial Condition (2015M-310)
… school district located on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. The … four fiscal years. Key Recommendations Monitor revenues and expenditures throughout the year and take corrective action when necessary to avoid incurring …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Opinion 90-27
… districts; General Municipal Law, §121-a, relative to the formation of joint village and town police departments; NY …
https://www.osc.ny.gov/legal-opinions/opinion-90-27