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South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… controls over the District’s timekeeping procedures for the period July 1, 2011 to April 30, 2013. Background The … elected members. The District’s general fund expenditures for the 2012-13 fiscal year were approximately $89 million, … data and records for samples of employees, including substitutes, working for different functional departments and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Purpose of Audit The purpose of our audit was to assess the … totaled approximately $51.5 million for the general fund, $4.3 million for the special aid fund, and $1.4 million for the cafeteria fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andTown of Laurens – Budgeting Practices (2013M-204)
… to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. … budget estimates. The Board received an extra $1.7 million in unbudgeted revenues from 2008 to 2012. Of this amount, … much of this difference was attributable to the flood. As a result, the combined unassigned fund balance for all funds …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Opinion 96-1
… FIRE DISTRICTS -- Powers and Duties (purchase of real property - need for State Comptroller approval in Adirondack … Comptroller approval in Adirondack fire district) REAL PROPERTY -- Purchase (need for State Comptroller approval in … If the moneys necessary to fund the purchase of real property by a fire district are to be provided from a capital …
https://www.osc.ny.gov/legal-opinions/opinion-96-1DiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… from the previous year’s average of $180,000, according to New York State Comptroller Thomas P. DiNapoli’s annual … should not overshadow the broader economic picture in New York, where we need all sectors to enjoy full recovery … to the prior year. DiNapoli projects the 2023 bonuses in New York City’s securities industry will generate $4 million …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022Frequently Asked Questions – World Trade Center Presumption
… file a Notice of Participation on or before September 11, 2026. There is no deadline for you to file for a World Trade … the World Trade Center Notice on or before September 11, 2026. I participated in the rescue, recovery and cleanup … including filing a Notice on or before September 11, 2026, you can file an Application for World Trade Center …
https://www.osc.ny.gov/retirement/publications/world-trade-center/frequently-asked-questionsSUNY Bulletin No. SU-317
… for processing United University Professions (UUP) Discretionary Increases. Affected Employees SUNY Professional … between the State of New York and UUP provides for Discretionary Increases for UUP BU 08 employees. Payment of … Narrative 406 Strike/Disp Fine 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-317-2021-uup-discretionary-increasesDiNapoli: Neighborhood Banks Helping Stabilize, Revitalize City Communities
… management." "Too many Bronxites and New Yorkers work hard for their pay check and then work even harder to find a …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-neighborhood-banks-helping-stabilize-revitalize-city-communitiesMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
… same month, a Transaction 4 row will be required for each code. When submitting an adjustment, your adjustment should … adjustment report rather than uploading a file. You may find this easier if you are correcting a single record or …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (Monroe County) School officials did not ensure that disbursements were … today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsMedicaid Payments Made Pursuant to Medicare Part C (Follow-Up)
… the six recommendations made in our audit report, Medicaid Payments Made Pursuant to Medicare Part C (Report … objective was to determine if Medicaid made excessive payments for Medicare Part C cost-sharing liabilities. The … Medicaid could have saved up to $69 million if it limited payments of Medicare Part C cost-sharing liabilities. The …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/medicaid-payments-made-pursuant-medicare-part-c-followLegal Aid Society
… services (e.g. social workers, investigators, etc.) to minors residing in ten New York counties. To carry out the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyEnforcement of Commission Orders and Other Agreements
… Objective To determine whether the Public Service Commission (Commission) monitors utilities’ compliance with merger/acquisition Commission Orders and other agreements (including performance … To determine whether the Public Service Commission Commission monitors utilities compliance …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsPayroll Improvement Project Bulletin No. PIP-010
… be updated during conversion, except for Plan Type 7R (No Retirement Option). Records for Plan Type 7R will not be converted, and there will be no equivalent value in v 9.2. The Retirement Plans Crosswalk … must stop entering records for Retirement Plan 7R (No Retirement Option) as soon as possible. Agencies must test …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92Carmel Central School District - Extra-Classroom Activities (2018M-45)
… Carmel Central School District ExtraClassroom Activities …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/carmel-central-school-district-extra-classroom-activities-2018m-45DiNapoli: Federal Actions Threaten New York's Farms and Food Production
… production, squeeze profits, and lead to higher prices for consumers. “There is real concern in rural New York about … production and that lower, not drive up, prices in the grocery store.” Agriculture is an important part of the … assistance programs will mean less money spent at grocery stores, farmers markets and for purchases by food banks, …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-federal-actions-threaten-new-yorks-farms-and-food-productionSelected Controls Over the Property Tax Assessment Process
… were authorized. This audit focused on Tax Class 2 properties that are valued as income producing, based on … property throughout the City – approximately 1.05 million properties each year. Property in New York City is divided … how property value is assessed. For Tax Class (TC) 2 properties, which include rentals, co-ops, and condos with …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processDiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… decline from the previous year’s $240,400, according to New York State Comptroller Thomas P. DiNapoli’s annual … a decline in related income tax revenue, as anticipated by New York state and the city. “Wall Street’s cash bonuses were … to the prior year. DiNapoli projects the 2022 bonuses in New York City’s securities industry will generate $457 …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsState Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0IV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… of NYS penal law. Fines and Penalties 31401 Yes Civil Court Fines ordered by civil court justices. 31402 Yes Criminal Court Fines collected by … and lapsed appropriations. Rentals 32301 Dormitory Room Dormitory income for student housing at SUNY and CUNY …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receipts