Search
State Comptroller DiNapoli Releases School Audits
… School District , Wellsville Central School District and the Westmoreland Central School District . "In an era of … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately … supported leave accrual and use records. Auditors compared the 2015-16 leave balances for all 62 employees to the …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… Schoharie County) District officials did not always seek competition for services. Officials paid $135,000 to 10 of … did not monitor the use of the information technology (IT) resources. They did not provide IT security awareness … also did not have a contingency plan to recover in the event of a significant service interruption. In addition, the …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0State Agencies Bulletin No. 1114
… Purpose To inform agencies of OSC ‘s annual record update process and provide data entry instructions for entering SRA and TDA deductions to ensure compliance with … amount for a combined total contribution limit of $22,500 in 2012. An additional deferment is also available …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1114-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1189
Explain OSCs plans to change the EMPLID from an SSNbased identifier to the NYS EMPLID the timeline for conversion to the NYS EMPLID changes that will o
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1189-osc-changing-emplid-payserv-primary-employee-identifier-ssn-basedDiNapoli: MTA Budget Gaps Return
… fare evasion. Another significant revenue stream that was revised downward from the MTA’s February Plan to its July …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnXI-A.2 Purchase Requisitions – XI-A. Purchasing
… AND POLICIES This section directs agencies on the use of the requisition to streamline and standardize the … Preparation: Requisitioners should follow Office of General Services’ (OGS) Procurement Guidelines when … onto the requisition. The Item Master is a repository of items that provides buyers with a standardized list of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a2-purchase-requisitions-section-overview-and-policiesChild Care Stabilization Grants (Follow-Up)
… as of June 2026, of the three recommendations included in our initial audit report, Child Care Stabilization Grants (Report 2022-S-44 ). About … put a spotlight on the critical role child care plays in supporting children, families, businesses, and the economy …
https://www.osc.ny.gov/state-agencies/audits/2026/07/09/child-care-stabilization-grants-followPayroll Improvement Project Bulletin No. PIP-003.1
… by January 25, 2021. The migration will be effective at Go Live on March 15, 2021. Background OSC is preparing to … their designated queries in a test database prior to Go Live as some of the queries may not work in version 9.2 and … Testing and Training and update as necessary after Go Live. An updated Query Data Dictionary* listing PayServ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-0031-payroll-improvement-project-ps-query-updates-andVillage of Fredonia – Financial Condition (2025M-149)
… [read complete report – pdf] Audit Objective Did the Board of Trustees (Board) of the Village of Fredonia (Village) routinely monitor … Did the Board of Trustees Board of the Village of Fredonia Village …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-fredonia-financial-condition-2025m-149How to Make a Vendor Responsibility Determination
… In making a vendor responsibility determination, you must assess whether the vendor has: appropriate … and an acceptable performance record on past contracts. You should consider any information that comes to your … Reviewing vendor information When reviewing a vendor, you should rely on the scope of the contract to help guide …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determinationReal Property Portfolio (Follow-Up)
… reporting on, and disposal of authorities’ real property holdings. Specifically, PAL §2896 requires public authorities … accurately accounted for and reported on its real property holdings and the need to either hold or dispose of …
https://www.osc.ny.gov/state-agencies/audits/2026/06/03/real-property-portfolio-followState Agencies Bulletin No. 1786
… bulletin supersedes Payroll Bulletins 456 and 908 Purpose The purpose of this bulletin is to identify employees who have … that have not been negotiated and provide procedures for agencies to resolve the disposition of these checks. … The purpose of this bulletin is to identify employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checksOpinion 2008-1
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1New York’s Economy and Finances in the COVID-19 Era
… Hispanic/Latino households, and higher among women than men, as shown below. While food scarcity was an issue before … often did not have enough food to eat, compared to 12% of men. Source: U.S. Census Bureau data, two weeks ending …
https://www.osc.ny.gov/reports/covid-19-december-16-2020State Agencies Bulletin No. 835.1
… in any bargaining unit effective on or after April 1, 2003. Background: Pursuant to Chapter 103 of the Laws of … salaries for affected employees retroactive to April 1, 2003. This revised method is in addition to the Civil Service … to which such salary can be assigned on the CSEA salary schedule in effect on the appointment date to the graded …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/8351-new-promotion-method-calculating-salaries-employees-upon-movement-civilState Comptroller DiNapoli Releases Municipal Audits
… general town-wide fund was understated by $337,470 and the highway part-town fund was overstated by $363,081. The … (TW) and town-outside-village (TOV) funds that, as of Jan. 1, 2024, were sufficient to fund the entire 2024 … (TOV) and highway fund TOV during the four-year audit period. As a result, more taxes may have been …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsFar Rockaway Pre-School Executive Director Sentenced to Jail Time for Theft of Education Funds Intended for Special Needs Students
… Queens District Attorney Richard A. Brown and New York State Comptroller Thomas P. DiNapoli today … with Queens County District Attorney Richard A. Brown brought four scammers to justice for their thefts at … that was stolen from special education funds. I thank D.A. Brown for his thorough prosecution of all four perpetrators." …
https://www.osc.ny.gov/press/releases/2018/03/far-rockaway-pre-school-executive-director-sentenced-jail-time-theft-education-funds-intended-specialDiNapoli: Report Finds Persistent Problems at Long Island Power Authority
… Island have driven repeated reform efforts by the state. In 2013, state legislation was enacted in a renewed effort to … and cost control mechanisms, performance metrics, storm cost provisions and compensation terms. Electricity … United States. From 2006 to 2012, the authority’s actual storm costs (excluding Superstorm Sandy) exceeded budgeted …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authorityDiNapoli & A.G. Schneiderman Announce Arrest of Upstate Woman for Theft of over $67K in NYS Pension Benefits, $19K Welfare Fraud
… to documents filed with the court today, Banack’s father, Anthony Banack, was a New York State pensioner who retired in 1991. At the time of his retirement, Anthony Banack selected to receive his pension as a Pop Up … to his wife, Rosemary Banack, at the time of his death. Anthony Banack died in 2004, and Rosemary Banack ultimately …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-ag-schneiderman-announce-arrest-upstate-woman-theft-over-67k-nys-pension-benefits-19kComptroller DiNapoli & A.G. Schneiderman Announce Felony Conviction of Upstate Woman for Pension Fraud and Welfare Fraud
… previously filed with the court, Banack's father, Anthony Banack, was a New York State pensioner who retired in 1991. At the time of his retirement, Anthony Banack selected to received his pension as a Pop Up … to his wife, Rosemary Banack, at the time of his death. Anthony Banack died in 2004, and Rosemary Banack ultimately …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-ag-schneiderman-announce-felony-conviction-upstate-woman-pension-fraud-and