Search
State Comptroller DiNapoli Releases Municipal & School Audits
… training. Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (Orange County) District officials did … included grocery, alcohol and restaurant purchases, and food purchases for “going away parties,” a teacher’s bridal …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Fare Collection
… the Program The Metropolitan Transportation Authority (MTA) is a State public authority created pursuant to Article … for an additional surcharge of up to $6.50, on board the train. The LIRR is authorized by New York State law to … a valid LIRR ticket or pass, or pay the applicable fare. Train Service Personnel (TSP), who are part of the …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/fare-collectionState Agencies Bulletin No. 1783
… SFS Business Unit Dept. Value Program Value Fund Value Acct Code Budget Reference OER01 1120220 24250 10050 54001 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1783-2019-work-related-clothing-allowance-asu-employees-represented-civilState Comptroller DiNapoli Releases Audits
… following audits and examinations have been issued. Office of Children and Family Services (OCFS): Financial Oversight … the Advantage After School Program (Follow-Up) (2019-F-27) A report issued in February 2018 identified a risk that providers could exceed their maximum cost per child if they were serving significantly fewer …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Special Education Audits
… service costs. State Education Department: Kew Gardens SEP, Inc., Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-special-education-auditsDiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
… it even more accessible. For example, in 2019, legislation I proposed increased the amount of savings individuals could have in their NY ABLE account. Now, the maximum account … New York to sponsor their Athlete of the Month Program, where we highlight the achievements and character of a …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryState Comptroller DiNapoli Releases Municipal & School Audits
… with balances totaling $10 million. Orleans County – Court and Trust Funds Pursuant to a court order, certain assets may be provided to the court and then delivered to the county treasurer for …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… ranging in size from fewer than 50 residents with a budget of $173,450 to almost 60,000 residents with a budget of $93.8 million. Villages provide essential services for … plan, guide and manage operations, including the funding of the annual budget to provide those services. Village …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2State Comptroller DiNapoli Releases Municipal Audits
… they should have. Fairview Fire District – Payroll and Leave Accruals (Dutchess County) District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, properly approved … overpaid 11 employees by a total of $44,301 for leave accrual payments. Officials also paid five employees …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Provider Compliance With the Electronic Visit Verification Program
… services in January 2023. EVV systems must capture the provider, recipient, service type, date, location, and begin … services. To implement the EVV program, DOH selected the “Choice Model,” which allows PC and HHC providers to select …
https://www.osc.ny.gov/state-agencies/audits/2024/11/13/medicaid-program-provider-compliance-electronic-visit-verification-programSouthwestern Central School District – Claims Audit (2025M-34)
… [read complete report – pdf] Audit Objective Did the Southwestern Central School District (District) Board of Education’s (Board) appointed claims auditor properly audit claims prior to payment? Audit Period July 1, 2023 – …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Harpursville Central School District – Lead Testing and Reporting (S9-25-11)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … young children. Lead poisoning can cause neurological issues such as slowing children’s growth, causing learning … of the resampled potable water outlets on the District’s website. This final report includes six recommendations to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… [read complete report – pdf] Audit Objective Did the Town of Lorraine (Town) Supervisor (Supervisor) maintain complete, … the Town’s 2020 through 2024 Annual Financial Report (AFR) filings as of June 23, 2025. Understanding the Program The … the 2020 through 2023 fiscal years. Comply with New York State General Municipal Law (GML) Section 30, which requires …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Objective To assess the extent of implementation of the nine … of four developments located in New York City: 753 Classon Avenue Housing Company (Brooklyn), Cathedral Parkway Towers (Manhattan), Findlay House (Bronx), and Jamie Towers (Bronx). The objective of our …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followState Agencies Bulletin No. 888
… as a result of a disciplinary action or who takes a voluntary demotion from a permanent position after the … Absence, Workers’ Compensation or Military Leave or on a Voluntary Reduction in Work Schedule (VRWS) receive the full … code must be entered in the Increment Code field. Retirement and Overtime Calculation Information The LLS is a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/888-april-2009-public-employees-federation-pef-longevity-lump-sum-llsState Agencies Bulletin No. 1249
… results in a salary below the Job Rate of the grade of the new position, the LLS payment cannot be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1249-april-2012-management-and-confidential-mc-longevity-lump-sum-llsState Comptroller DiNapoli Releases Municipal Audits
… (Nassau County) The board-adopted procurement policy does not require the solicitation of competition before … (79 percent) and timecards lacked documentation. The secretary did not document the reasons for adjustments of all … Oversight (Orange County) The village clerk/treasurer and deputy clerk/treasurer performed incompatible duties, and …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsSelected Aspects of the Paratransit Call Center Operations
… Act of 1990. This service, called “Access-A-Ride” (AAR), is operated by Transit’s Department of Buses, … did not calculate the costs incurred to provide the AAR customers transportation due to the contractor’s call …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsDiNapoli Releases Report on Pre-Pandemic Migration Trends
… (PIT) filers from 2015 through 2019 reveals New York state resident taxpayers grew at a slower rate than nonresident … between 2015 and 2019 was approximately 28,700, or 0.3% of resident taxpayers. Married filers left New York at twice the … and responsible for 83% of 2019 PIT collected. Part-year resident taxpayers, which accounted for 3% of New York’s PIT …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-releases-report-pre-pandemic-migration-trendsDiNapoli: More Needs to Be Done to Provide Mental Health Training to School Staff
… sampled 20 school districts found they did not provide mental health training to all staff for the 2020-21 school year by Sept. 15, as required by New … DiNapoli said it’s imperative that staff be provided on-time training on warning signs that may be an early indicator …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-more-needs-be-done-provide-mental-health-training-school-staff