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COLA – Child Center of New York
… was to determine whether the cost of living adjustment (COLA) payment made by the Department of Health (DOH) to the Child Center of New York was properly spent in accordance with the COLA Guidance for Submitting Claims that DOH issued for … was to determine whether the cost of living adjustment COLA payment made by the Department of Health DOH to the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkJamesville-Dewitt Central School District – Procurement (2016M-264)
… The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, Manlius, Onondaga and Pompey in Onondaga County. The District, which operates five schools with approximately 2,940 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Dolgeville Central School District – System Access Controls (2016M-265)
… controls over personal, private and sensitive information in the District’s financial system and student information … The Dolgeville Central School District is located in the Towns of Fairfield, Manheim and Salisbury in Herkimer County and the Towns of Ephratah, Oppenheim and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Service Retirement Benefits – Special 20- and 25-Year Plans
… for Section 383-e? Members with 20 years or more of creditable service can retire with 50% of their Final Average Earnings (FAE) , plus an additional 1% of their FAE for each year of creditable service beyond 20, …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefitsScarsdale Union Free School District – Overtime (2022M-105)
… than necessary. Officials: Overpaid 20 employees a total of $11,961 for overtime. Paid 20 employees overtime totaling … services. With appropriate scheduling, over $155,516 of these overtime payments could have been avoided or … on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Village of Brookville – Board Oversight (2015M-45)
… 30, 2014. Background The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a population of approximately 3,400. The Village is … how the Village will use surplus moneys accumulated in operating funds and establish policies that address …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Village of Whitney Point – Cash Disbursements (2013M-69)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash disbursements for the period June 1, 2011, through January 29, 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and has …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69DiNapoli: New York's Drinking Water Infrastructure Needs Fixing
… New York's water systems may require nearly $40 billion in repairs and improvements over the next two decades, according to a … by State Comptroller Thomas P. DiNapoli. "Many drinking water systems in New York are over 100 years old and … New Yorks water systems may require nearly $40 billion in repairs and …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-new-yorks-drinking-water-infrastructure-needs-fixingArchived: Legislative Session 2021–2022
… employees hired after January 1, 2023. Pre-Audit - State Insurance Fund – Vetoed on December 29, 2021 - Veto Memo … – Relates to the pre-audit of expenditures from the state insurance fund by the state comptroller. Natural Gas Damage … fund Oil Spill – A.7281 (Englebright) – To protect homeowners from the onerous costs related to the remediation …
https://www.osc.ny.gov/legislation/archived-legislative-session-2021-2022DiNapoli Op-Ed in City & State: NY ABLE Celebrates Seven Year Anniversary
… requirement, so people who qualify for the program can live in any state and retain their account even if they move. … organizations and state and local lawmakers, joining events throughout New York to answer questions from …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-op-ed-city-state-ny-able-celebrates-seven-year-anniversaryOpinion 98 - 19
… purchase contract of a fire district is subject to a mandatory referendum. You ask whether an installment … purchase contract of a fire district is subject to mandatory referendum. General Municipal Law, §109-b … political subdivisions, including fire districts, to enter into installment purchase contracts for the …
https://www.osc.ny.gov/legal-opinions/opinion-98-19Awarding and Oversight of Statewide Interoperable Communications Grants
… To determine if the Division of Homeland Security and Emergency Services awarded contracts to entities that met … 5, 2017. Background The Division of Homeland Security and Emergency Services (Division) oversees and directs the … programs, and services related to interoperable and emergency communications. Within the Division, the Office of …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsCompliance With Freedom of Information Law Requirements
… and environmentally sound transportation system. It has a main office located in Albany and 11 regional offices … attended by legal and non-legal supervisory staff from the main office and not providing all requested information. 1 … FOIL procedures manual, three other regions would not. The main office did not provide the listing of FOIL request …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… ERAP applications that had not yet received funding. NYCHA is expected to receive $128 million of those funds. The state …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startIX.6.D HHS Payment Management System – IX. Federal Grants
… until the report is filed. For HHS Grant Recipients Only: Effective 4/1/2022, HHS grant recipients are no longer …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… Bulkload Business Unit voucher has one Invoice Line, which only contains the invoice amount. Business Units will use the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsState Agencies Bulletin No. 2360
… Location and/or Inconvenience Pay). A teacher will only be paid for the number of days in which they are Active … has multiple incumbents, the position attributes can only be changed if the change is appropriate for all … has multiple incumbents, the position attributes can only be changed if the change is appropriate for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2360-restoration-contract-pay-and-additional-pay-21p-institution-teachersUnified Court System Bulletin No. UCS-274
… BU Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees Association F8 Ninth … the State of New York and the affected bargaining units (DR, F8, G9, SA, SD, SG, SK, SN, SR, SY, S9) provides for an … Side Letters to the Agreements for Bargaining Units DR, F8 and SY provide for an increase in Senior Officer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-274-april-2019-increases-location-pay-location-pay-mid-hudson-andState Comptroller DiNapoli Releases Municipal Audits
… for the theft from the town. In July 2025, the clerk was sentenced to five years’ probation and ordered to pay full …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… were transferred between merged or consolidated facilities only one payment should have been made. DOH did not enforce …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-audits