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Horseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
The purpose of our review was to assess the District’s progress, as of June 2021, in implementing our recommendations in the audit report released in August 2016.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/horseheads-follow-up-2016-138-f.pdfTown of Prattsville – Justice Court (2012M-243)
… Town of Prattsville is located in Greene County, and has a population of approximately 700. During our audit period, the Town had two elected Justices, Robert Blain and Donald Olson, who shared a court clerk. For the audit period, the Justices collected …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243State Agencies Bulletin No. 1203
… to the data entry and processing of new Hire transactions in PayServ as a result of SSN Decoupling Affected Employees … Agencies entering new Hire transactions online/directly in PayServ Effective Date(s) Effective Tuesday, November 13, … directly into PayServ must follow the procedures described in this Bulletin Background SSN Decoupling has resulted in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1203-changes-online-hire-transaction-entry-payservVillage of Canastota - Board Oversight (2018M-256)
… with the State Comptroller’s Office (OSC) or the Board in a timely manner. Department of public works (DPW) … prepares and submits AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Oversight of Building Construction Site Safety (Follow-Up)
… New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of buildings and … and work in NYC. This requires construction managers, contractors, and subcontractors to institute and maintain … and Hearings (OATH) Summonses and DOB Violations when a property or construction site does not comply with codes, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followOversight of Chemical Dependence Residential Services (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Chemical Dependence … one of the largest substance use disorder systems of care in the nation, with approximately 1,700 prevention, … of intensive residential programs). Part 820, adopted in 2015 as part of a redesign that added residential …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followDivision of Housing and Community Renewal Bulletin No. DH-103
… rated at least “Satisfactory” or its equivalent on their last rating date; and Did not receive a performance advance … Employees with an “Unsatisfactory” evaluation on their last rating date are ineligible to receive the October 2019 … advance. The effective date should be the employee’s last rating date. This transaction should be submitted as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-103-october-2019-district-council-37-dc-37-rent-regulationDisability Benefits
… NYSLRS provides a disability retirement benefit for members who are permanently disabled and cannot perform their duties because of a … benefit is a pension that will provide monthly payments for the rest of your life. Here are the basic types …
https://www.osc.ny.gov/retirement/members/disability-benefitsState Comptroller DiNapoli Releases School District Audits
… County The district did not adequately control and secure its personal, private and sensitive information …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (2018-S-50)
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s50.pdfOffice of Children and Family Services - Financial Oversight of the Advantage After School Program (2016-S-39)
To determine whether the Office of Children and Family Services (OCFS) has adequate controls in place to ensure that money provided to selected community...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s39.pdfOversight and Enforcement of the Rechargeable Battery Law (Follow-Up) (2023-F-35)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight and Enforcement of the Rechargeable Battery Law (Report 2021-S-19).
https://www.osc.ny.gov/files/state-agencies/contracts/pdf/sga-2024-23f35.pdfDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… New York City Public Schools (NYCPS) needs to do more to ensure students are matched to high schools in … New York City Public Schools NYCPS needs to do more to ensure students are matched to high schools in …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processState Agencies Bulletin No. 2378
… is to reconcile employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social … must reconcile employee Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 … is to reconcile employee Social Security Numbers and names in the NYS payroll system PayServ with the Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2378-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 2060
… is to reconcile employee Social Security Numbers and names in the NYS payroll system (PayServ) with the Social … must reconcile employee Social Security Numbers and names in PayServ with SSA. Internal Revenue Code §6721 … is to reconcile employee Social Security Numbers and names in the NYS payroll system PayServ with the Social …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2060-verification-employees-social-security-number-ssn-and-name-be-reportedFort Edward Union Free School District - Financial Condition (2019M-245)
Determine whether the District maintained adequate fund balances
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245DiNapoli: Former Durhamville Fire Department Treasurer Sentenced to Prison for Theft of Over $92K
… Police Superintendent Steven G. James announced today that the former treasurer of the Durhamville Fire Department, Kimberly Simchik was sentenced to serve 1-3 years in state prison and pay $92,000 in restitution after pleading … Police Superintendent Steven G James announced today that the former treasurer of the Durhamville Fire Department …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-former-durhamville-fire-department-treasurer-sentenced-prison-theft-over-92kDiNapoli: Local Sales Tax Collections Up Nearly 12% in July
… totaled $1.8 billion, up $188 million as compared to July of last year. “Statewide local sales tax collections growth … continued to be strong in July, despite the participation of many counties in the gas tax holiday,” DiNapoli said. … York City’s collections totaled $776 million, an increase of 19.5% — or $127 million — over July of 2021. A majority of …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-local-sales-tax-collections-nearly-12-percent-julyOpinion 91-46
… of the Court of Appeals in Kelley v McGee , 57 NY2d 522, 457 NYS2d 434, holding that the district attorney may no … or appointive [citation omitted]. (57 NY2d at 535, 457 NYS2d at 438; emphasis added). Further, the Court … ban on midterm salary increases ..." ( id . at 539, 457 NYS2d at 440; emphasis added). Although the Court's …
https://www.osc.ny.gov/legal-opinions/opinion-91-46DiNapoli Proposal Would Provide More Accountability for Personal Income Tax Check-Off Funds
… would require the entities administering tax check off funds to improve efforts to spend dedicated contributions … these challenges. My bill will help make sure these funds are being put to good use in a timely manner.” … found that over the previous five years, receipts for the funds reached $12 million, while expenditures were only $5.1 …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposal-would-provide-more-accountability-personal-income-tax-check-funds