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About this Report – 2021 Financial Condition Report
… This report provides citizens with an overview of the financial condition of New York State. It presents …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportDiNapoli Op-Ed in Buffalo News Urges Washington to Help Governments Hurt by COVID-19
… Thomas P. DiNapoli today pressing the federal government to do more to help state and local governments hit hard by … legislation. Let’s do it right: The federal response must fill the revenue gaps for state and local governments created … and others. This includes $19.6 million in aid to Buffalo, where needs are many and revenue options are few. Without …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-op-ed-buffalo-news-urges-washington-help-governments-hurt-covid-19Canandaigua City School District – Procurement of Professional Services (2015M-133)
… Purpose of Audit The purpose of our audit was to review the process and … a procurement policy, the corresponding regulations do not provide adequate guidance for seeking competition when … only after soliciting competition. Provide guidance as to how competition should be solicited for professional …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/canandaigua-city-school-district-procurement-professional-services-2015mDiNapoli Launches Audits on School Safety
… has begun audits of the State Education Department (SED) and the New York City Department of Education (DoE) to determine if … and programs New York has in place to keep our children safe in schools are being followed. We need to do everything …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-launches-audits-school-safetyState Comptroller DiNapoli Releases Municipal Audits
… 2021 adopted budget. Adequacy of 2021 Budgets – City of Norwich (Chenago County) City of Norwich officials adequately assessed the impact of the … revenue projections are not fully realized. Brooktondale Fire District – Purchases and Disbursements (Tompkins County) …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 2350
… Purpose: The purpose of this bulletin is to provide agency instructions for … provided the employee: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason … Clothing Allowance of $70.00 to eligible employees who do not submit work-related clothing purchase receipts, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2350-2025-work-related-clothing-allowance-asu-employees-title-racingVillage of Delhi – Audit Follow-Up (2019M-204-F)
The purpose of our review was to assess the Villages progress as of April 2022 in implementing our recommendations in the audit report released in January 2020
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fSchuylerville Central School District – Medicaid Reimbursements (2021M-131)
… complete report - pdf ] Audit Objective Determine whether the Schuylerville Central School District (District) … for all eligible Medicaid services provided. Key Findings The District did not maximize Medicaid reimbursements by … for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131State Comptroller DiNapoli Releases School Audits
… Local Finance Law (Suffolk County) The treasurer's duties are not properly segregated. The treasurer is permitted to …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-school-auditsOpinion 88-18
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. … that bear on the issues discussed in the opinion. TAXES -- Mortgage Tax (distribution to newly incorporated village) … VILLAGES -- Incorporation (right to distribution of mortgage tax) TAX LAW, §261(3); VILLAGE LAW, §2-234(1)(c): A …
https://www.osc.ny.gov/legal-opinions/opinion-88-18Other Bulletin No. 67
… Purpose The purpose of this bulletin is to inform the State University … salary increase will be processed. OSC Actions OSC will process the April 2023 SCF CSEA Salary Increases for the … Agency Actions – Beginning in Administration Pay Period 2L Process Payment Manually The following Action/Reason Code(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-67-april-2023-state-university-construction-fund-scf-civilOther Bulletin No. 82
… Effective Dates: The April 2025 SCF CSEA Salary Increase will be paid using the following effective date and check … eligible for the salary increase upon the employee’s return from leave. Control-D Report Available Prior to … 1L: The following procedures must be used by the agency when submitting transactions in Administration Pay Period 1L: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-82-april-2025-state-university-construction-fund-scf-civilMayfield Central School District – Medicaid Reimbursements (2019M-149)
… Key Findings The District lacked adequate policies and procedures to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 312 eligible services totaling $11,896 and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149Moriah Central School District - Medicaid Reimbursements (2019M-64)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 517.5 eligible services totaling $21,211 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64Operational Advisory No. 9
… A State Payments Including Vendor & Employee Expense and Payroll Direct Deposit Returns 4/22/25 SSP State … Chapter XIV, Section 1 - Outstanding Check Outreach and Escheatment . For more information regarding the … checks, please see the Payroll Bulletin 2259.1 - Outreach and Escheatment of 2023 Uncashed NYS Payroll Checks . … …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/9-current-year-escheatmentIV.3.A Taxes – IV. Accounting Codes - Uses and Descriptions
… property, maintaining an office, or deriving receipts from activity within NYS (other than the Metropolitan … Commuter Transportation District (MCTD) Taxicab Trip Tax Tax imposed on the gross trip fare of every taxicab … Transfer and Estate Tax Tax imposed on the transfer of a NY taxable estate by an individual who was a NYS resident at …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3a-taxesUnclaimed Consumer Credit Balances
Unclaimed property subject to Section 1314 of the Abandoned Property Law includes any consumer credit balance refund monies held or owing by corporation.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/consumer-credit-balances.pdfTown of Great Valley – Town Clerk (2014M-29)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk’s … 1 through December 16, 2013. Background The Town of Great Valley is located in Cattaraugus County, has a population of …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-great-valley-town-clerk-2014m-29State Comptroller DiNapoli Releases Municipal & School Audits
… nonstudent network user accounts. Town of Albion – Supervisor’s Records and Reports (Oswego County) The supervisor did not follow basic accounting practices by … The overtime appropriations in the proposed 2025 budget were reasonable. City officials followed previous …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Maybrook – Financial Condition (2020M-54)
… they planned to initiate corrective action. Subsequent Event Our audit fieldwork was completed prior to the COVID-19 …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-maybrook-financial-condition-2020m-54