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City of Yonkers – Budget Review (B22-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to … in the current and future years. Background The Office of the State Comptroller, as Fiscal Agent for the City of … New York Office of the State Comptroller City of Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… January 1, 2009, to May 31, 2012. Background The Town of Black Brook is located in Clinton County and has … Town of Black Brook Financial Condition of Sewer and Water Districts …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Comptroller DiNapoli Releases School Audits
… not submitted and rejected claims were not resubmitted for 1,280 eligible services totaling $25,004. Had these services … period and found they were generally supported by adequate documentation and for proper purposes. However, 45 claims … that district officials lacked adequate evidence to show they sought competition for 32 purchases (53 percent) …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsSelected Controls Over the Property Tax Assessment Process
… (TC) 2 properties, which include rentals, co-ops, and condos with more than three units, Market Value (MV) is … to determine MV for large rental buildings, co-ops, and condos (11 units or more), and income only is used for smaller rentals, co-ops, and condos (ten units or less). For large rental properties, …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processState Comptroller DiNapoli Releases Audits
… of Environmental Conservation (DEC): Collection and Use of Oil Spill Funds (Follow-Up) (2017-F-13) An initial audit report issued in August 2015 determined that there were weaknesses in DEC's … individuals and continued coverage for individuals who died after enrollment; multiple Client Identification Numbers …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0DiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… and the city. “Wall Street’s cash bonuses were expected to fall as several factors weighed on the securities’ industry … said. “A 26% decline brings the average bonus closer to what financial employees received prior to the pandemic. … tax revenues for the state and city, our economic recovery does not depend solely on Wall Street. Employment in leisure …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsDiNapoli: Federal Actions Threaten New York's Farms and Food Production
… enforcement policies, according to a report released today by New York State Comptroller Thomas P. DiNapoli. These … enforcement policies according to a report released today by NYS Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-federal-actions-threaten-new-yorks-farms-and-food-productionDiNapoli: Affordable Housing Developments Need Better Oversight to Address Unsafe Conditions
… Auditors examined Clinton Towers in Manhattan, Evergreen Gardens in the Bronx, and Tivoli Towers in Brooklyn, and … these properties are managed responsibly and that tenant apartments are safe, well-maintained, and affordable.” The … and community rooms cluttered and inaccessible. Evergreen Gardens (2 buildings, 358 units, Bronx) Holes in the building …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-affordable-housing-developments-need-better-oversight-address-unsafe-conditionsIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… of various programs such as community treatment centers, new voting machines, debt service on low rent housing bond issues, and New York City Financial Control Board. Refunds and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsOpinion 95-26
… of tax moneys to pay for improvement to fire department headquarters); (investment of tax moneys by loan to fire … moneys to pay for improvements to the fire department's headquarters. INSURANCE LAW, §§9104, 9105; ESTATES, POWERS … owned by the Association and used as the fire department's headquarters when the fire department would repay the …
https://www.osc.ny.gov/legal-opinions/opinion-95-26XII.6.A Paying Another State Agency – XII. Expenditures
… This section informs New York State Business Units how to process vouchers to another Business Unit in the Statewide … between Business Units. Transactions that require this process include, but are not limited to, fringe benefit … with the Billing Business Unit for an adjusted bill. Process and Document Preparation: BOTH BUSINESS UNITS ARE SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agencySUNY Bulletin No. SU-224
… Contract Pay After the payroll is processed for Pay Period 11L, OSC will automatically insert a row on the Contract Pay … Pay After the payroll is processed for Pay Period 11L, OSC will automatically insert a row on the Additional … CAL Place the employee on a Leave of Absence in Pay Period 11L using the Action/Reason code of Leave of Absence/LOT (Dcr …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-224-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-210
… Contract Pay After the payroll is processed for Pay Period 11L, OSC will automatically insert a row on the Contract Pay … Pay After the payroll is processed for Pay Period 11L, OSC will automatically insert a row on the Additional … CAL Place the employee on a Leave of Absence in Pay Period 11L using the Action/Reason code of Leave of Absence/LOT (Dcr …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-210-restoration-contract-pay-and-additional-pay-suny-21pSUNY Bulletin No. SU-240
… Contract Pay After the payroll is processed for Pay Period 11L, OSC will automatically insert a row on the Contract Pay … Pay After the payroll is processed for Pay Period 11L, OSC will automatically insert a row on the Additional … CAL Place the employee on a Leave of Absence in Pay Period 11L using the Action/Reason code of Leave of Absence/LOT (Dcr …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-240-restoration-contract-pay-and-additional-pay-suny-21pState Agencies Bulletin No. 330
… To provide information regarding additional eligibility criteria and procedures Affected Employees Employees in … and 61 Effective Date Immediately Additional Eligibility Criteria In accordance with GOER memorandums dated June 19 & … (PGP) for an employee who is now eligible under the new criteria is decreased proportionately relative to the time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/330-additional-eligibility-criteria-and-information-regarding-2002Village of Ossining – Parking Ticket Collections (2017M-259)
… Purpose of Audit The purpose of our audit was to determine whether an adequate system is in place to collect outstanding parking tickets for the period January …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Lake Placid Central School District – Transportation State Aid (2023M-95)
… As a result, District’s taxpayers will not benefit from the $18,842 in aid the District would have received upon … aid applications with SED, taxpayers will also not benefit from the remaining $45,034 officials can claim. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Opinion 2002-13
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … the fire district fire department, and to pay for expenses in connection with the fire department's annual fund-raising … law enacted by the State Legislature provides otherwise. 1 In general, these sections of the Insurance Law provide that …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13XI-A.6 Auto-Sourcing Purchase Orders – XI-A. Purchasing
… approved status. Sourcing POs from general purchase types (i.e., centralized contract purchases that are not part of the … Releases Online Agencies Agencies’ Contract Processors can define intervals at which the SFS will automatically … release, as well as the frequency for these releases (i.e., daily, weekly, monthly, or quarterly). The Contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a6-auto-sourcing-purchase-ordersDiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures
… reimbursed providers for excessive services, including 41 dental exams for one patient over three years and identified … the same as non-APG claims. Most of the payments were for dental procedures totaling $17.5 million. Medicaid limits … one case, DiNapoli’s auditors found Medicaid reimbursed a clinic for seven dental cleanings for one patient in a single …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failures