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State Comptroller DiNapoli Releases School District Audits
… student records and found that 114 students were provided with textbooks even though the district's records did not … documentation. The school did not have written agreements with six service providers that were paid $43,144. The school had inadequate agreements with nine providers that were paid $267,432 and they did not …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-school-district-auditsTown of Big Flats – Financial Management (2013M-170)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management for the period January 1, 2010, to May 1, 2013. Background The Town of Big Flats is located … Key Findings Even though the Board received monthly budget-to-actual reports from the Supervisor, it did not develop and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… disbursed. Monitor telephone and Internet services for necessity, which resulted in expenditures of $5,406 for 11 … of duplicate claims. Periodically review and determine the necessity of telephone and Internet services for usefulness. …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134State Agencies Bulletin No. 2050
… (MFA) functionality for New York State Payroll Online (NYSPO). Affected Employees All state employees who … MFA functionality for New York State Payroll Online NYSPO …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineTown of Owego – Shared Services Facility Capital Project (2022M-42)
… whether the Town of Owego (Town) Board (Board) properly planned, authorized and monitored the shared services … $4 million in costs left to complete the Project without a planned funding source and still owed the part-town general … whether the Town of Owego Town Board Board properly planned authorized and monitored the shared services facility …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Village of North Haven – Collections (2024M-99)
… were not recorded on a timely basis, increasing the risk for errors or misappropriations. In addition, officials did … segregate the duties of, or review the work performed for, collecting, recording and depositing of collections. …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Yates County – Court and Trust Funds (2025-C&T-1)
… complete report - pdf] Purpose of Review Our objective was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the … 1, 2022 through December 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Opinion 89-35
… in situations where the state has demonstrated a desire or design to pre-empt the subject matter of the proposed local …
https://www.osc.ny.gov/legal-opinions/opinion-89-35State Agencies Bulletin No. 2224
… for the salary increase unless the employee is budgeted as per diem but is paid using FEE. Employees who were on a Leave … 0004, 1001, 1003, 1004, 2222, 7777, 19XX, 20XX, XX10 or 1000. Inc Code Req Review – If the increment code on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2224-april-2024-civil-service-employees-association-csea-3-salary-increaseCUNY Bulletin No. CU-430
… are effective 7/1/03, 7/1/04, 7/1/05, 7/1/06, 1/1/07 and 12/31/07 Lump Sum Payments may be submitted in Pay Period 8C … 6/30/03 and retired on or after 6/30/03 Had at least 1 year of service and had been in service during the period of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-430-retroactive-rate-increases-and-lump-sum-payment-locksmithsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Fulton , Town of Greenport , Town of Guilderland , … Thurman , Wading River Fire District , Warren County and the West Albany Fire District. "In today's fiscal climate, … P DiNapoli today announced his office completed audits of Town of Fulton Town of Greenport Town of Guilderland …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… will result in United making an excessive payment on the claim. Our audit focused on claims submitted to United by … allowed $9,200 for the service. As a result, United paid $7,360 on the claim, and the member’s out-of-pocket portion of … on the claim to United, thereby causing United to issue a check for $25,798 for the claim. Auditors determined that the …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpOversight of Nurse Licensing
… Purpose To determine if the State Education Department (the Department): independently verifies information submitted by nursing license applicants; monitors nurses once they are … the professions, as outlined in Title VIII of the New York State Education Law (Education Law). Its regulatory …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingSUNY Bulletin No. SU-196
… and biweekly employees. Earnings Code Description ULO UUP PT Lump Sum OT Override Agency Actions To pay the $500 … Entry Interface (NPAY502) using Earnings Code ULO (UUP PT Lump Sum OT Override). Earnings Begin Date: The first … for this payment should be directed to the SUNY System Administration. Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-196-500-service-award-part-time-psnu-employees-representedOpinion 94-12
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … DISTRICTS -- Powers and Duties (authority to negotiate lease of unneeded real property) REAL PROPERTY -- Leases (authority to negotiate lease of unneeded real property) TOWN LAW, §176(14): A fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-12State Comptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances … necessary training to carry out the policy. A review of 50 claims showed that 31 totaling $220,750 did not contain … access to state and local government spending and nearly 50,000 state contracts, visit OpenBookNY . The easy-to-use …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsOpinion 88-7
… BONDS AND NOTES - Proceeds (use of surplus proceeds to pay debt service) MUNICIPAL FUNDS - Appropriations and Expenditures (need to use debt service appropriation where surplus bond proceeds available) TOWN LAW, §112(1); … GENERAL MUNICIPAL LAW, §9; LOCAL FINANCE LAW, §165.00: Where surplus bond proceeds are available to pay debt service …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Homeless Services Housing Needs Assessment
… and mental health), treatment for substance abuse, childcare services, and assistance with finding permanent … to permanent housing, including, foremost, access to affordable housing, supports such as assistance in obtaining …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… York’s nearly 50,000 registered EVs, leaving nearly half of the state’s counties without any NYPA-installed charging … P. DiNapoli. “Compared to what was promised, the rollout of electric vehicle chargers has been a disappointment so … more drivers to switch to electric cars is a part of the state’s strategy for lowering emissions, we have a …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleState Police Bulletin No. SP-244
… Purpose: The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic … of Absence/MTS, and Leave of Absence/MLL), and who return to the payroll by 10/31/2025, may receive the payment upon … applicable Effective Date from the Effective Date section to reflect the 2024 State Police Hazardous Duty Pay for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-244-2024-hazardous-duty-pay-eligible-employees-state-police-troopers-unit