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Opinion 99-1
… in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Program (requirement that program assets be held in … who have not earned a nonforfeitable right to a service award) GENERAL MUNICIPAL LAW, §§217(j), 218(e), 219(f): (1) The assets of a service award program for volunteer firefighters must be held in …
https://www.osc.ny.gov/legal-opinions/opinion-99-1Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… financial reports. The booking coordinator oversees hall rentals and certain fundraising events. The Department’s … Ensure that officials safeguarded and properly supported hall rental and fundraising revenues. From January 1, 2023 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mCity of Mechanicville – Financial Oversight (2025M-78)
… [read complete report – pdf] Audit Objective Did the City of Mechanicville (City) Mayor and officials provide … extended our audit period to December 31, 2024, to include the 2024 fiscal year-end bank reconciliation. Understanding the Audit Area The City Council (Council) is responsible for …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-financial-oversight-2025m-78DiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… ESD officials said they have reviewed data for their Excelsior Jobs Program and START-UP NY Program that showed …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programsComptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2019/07/comptroller-dinapoli-releases-school-district-auditsDiNapoli: State's Tuition Assistance Program Not Keeping Up With Inflation, Tuition Costs
… State Comptroller Thomas P. DiNapoli finds that New York’s Tuition Assistance Program (TAP), the state’s primary … students, has not kept pace with inflation or rising tuition costs since the 2008-09 academic year (AY) and that … State Comptroller Thomas P DiNapoli finds that New Yorks Tuition Assistance Program TAP the states primary needbased …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-states-tuition-assistance-program-not-keeping-inflation-tuition-costsState Comptroller DiNapoli Releases State Audits
… on its CFR, as required. State Education Department: JCC of Mid-Westchester, Compliance with the Reimbursable Cost … For the three fiscal years ended June 30, 2014, JCC claimed $90,900 in ineligible costs for its rate-based …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… (System) intended to allow agencies to focus on their core business while helping them save time and money. …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-auditsMilitary Service Credit
… honorably discharged from service in the United States Army, Navy, Air Force, Marine Corps or Coast Guard, or as a … not have your DD-214 and you were discharged from the U.S. Army, Navy, Air Force, Marine Corps or Coast Guard, you may …
https://www.osc.ny.gov/retirement/publications/military-service-creditDiNapoli: Managed Care Companies Wasting Millions in State Medicaid Dollars
… United HealthCare and Amerigroup, managed care organizations (MCOs) that contract with the Department of Health (DOH) to provide health services under the state’s Medicaid program, made at least … being wasted.” DOH contracts with MCOs to coordinate the care for enrolled Medicaid beneficiaries. In exchange, MCOs …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-managed-care-companies-wasting-millions-state-medicaid-dollarsDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… four years overstated the amount of business it did with minority- and women-owned business contractors (MWBE) and … have not properly set annual participation goals for minority- and women-owned businesses and need to improve the … and public authorities to promote the participation of minority- and women-owned business enterprises in their …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationMorristown Fire District – Board Oversight (2025M-101)
… Town Law (Town Law), a written corrective action plan (CAP) that addresses the findings and recommendations in this … 90 days. To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101DiNapoli Announces State Contract & Payment Actions for January 2014
… Co. LLC. Approved a $140,000 contract for the sale of Lyon Mountain Correctional Facility, Clinton County, to 2825902 …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-announces-state-contract-payment-actions-january-2014Contract Advisory No. 4
… Agencies may have multiple Business Unit/ Department ID combinations, but only certain of those combinations are … created in the SFS must use a Business Unit/Department ID combination which is valid for contracts. A list of valid Business Unit/Department ID combinations can be found in the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideState Contract and Payment Actions in October
… Beach State Park in Nassau County. $3.7 million with S&L Specialty Contracting Inc. to replace the windows at the … Parking US LLC for parking management services at Upstate Medical University. $1.3 million with East Coast Wall … Airport. Unified Court System $2.5 million to The Children’s Law Center for the Law Guardian Program. Other …
https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-octoberMental Health Training Component of the New York SAVE Act (2022-MS-1)
… school districts (Districts) used resources to provide the mental health component of the New York Safe Schools Against … Key Findings The 20 Districts we examined did not provide mental health training to all staff for the 2020-21 school … that staff were, at a minimum, trained on recommended mental health components such as the 10 mental health warning …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/mental-health-training-component-new-york-save-act-2022-ms-1State Comptroller DiNapoli Releases Municipal & School Audits
… information. Port Washington Union Free School District – Payroll (Nassau County) Auditors examined compensation …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School and Local Government Audits
… treasurer. District officials did not ensure that 15 of 39 activity club collections totaling $72,998, and 20 of 39 cash disbursements totaling $44,395, were recorded by the …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsX.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management
Business Units must use a Centralized Corporate Customer to create a revenue contract in the SFS for Interagency billing and payment processing and to track revenue received from Federal Grant sources
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersXIV.5 Employee Award Programs – XIV. Special Procedures
… Unit personnel should be aware of in planning for employee award programs and the requirements of the Office of the … Cash and Non-Cash awards associated with all merit award programs including longevity awards, performance … awards. In addition to these guidelines, individual award programs may have additional program-specific …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programs