Search
SUNY Bulletin No. SU-341
… of the steps required to accurately process NYSTRS refunds and arrears as part of the fiscal year 2021-2022 NYSTRS … Background OSC, SUNY University-Wide Benefits, and NYSTRS have identified reconciliation issues concerning prior year NYSTRS annual bills and collaborated on a project to resolve these issues. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-341-agency-actions-required-fiscal-year-2021-22-new-york-stateElba Fire Department – Controls Over Financial Activities (2014M-286)
… Purpose of Audit The purpose of our audit was to examine the Department’s controls over … is a volunteer organization located in the Village of Elba, Genesee County. The Department, which is governed by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mJohnson City Central School District – Financial Condition (2015M-204)
… period July 1, 2013 through March 10, 2015. Background The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and … Johnson City Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Village of Springville – Procurement (2016M-330)
… 24, 2016. Background The Village of Springville is located in Erie County and has a population of approximately 4,300. … officials did not always ensure that purchases were made in compliance with the requirements of the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Accounts Payable Advisory No. 69
… guidance related to required employee information for all New York State Credit Cards, including the Citibank … card. Agencies are now required to include the “Employee ID” associated with the cardholder (Citibank) or driver … State Credit Cards has been added to clarify that for all New York State credit cards, agencies must ensure the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsOversight of Resident Care-Related Medical Equipment in Nursing Homes
… of resident care-related medical equipment, of which only 4 would need to be reviewed. We question whether the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesState Comptroller DiNapoli Releases Audits
… processes that undermine DOH’s ability to ensure that only qualified providers participate in the Medicaid program …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsArchived: Legislative Session 2017–2018
… the reporting period for which the overtime limit is calculated for certain members of the New York State and …
https://www.osc.ny.gov/legislation/archived-legislative-session-2017-2018Opinion 93-13
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no …
https://www.osc.ny.gov/legal-opinions/opinion-93-13State Comptroller DiNapoli Releases Municipal & School Audits
… $1,858 were not supported with evidence of approval. Deer Park Union Free School District – Fuel and Vehicle …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Agencies Bulletin No. 1958
… An active employee being paid by multiple companies must only provide Form W-2 statement consent once. They will not …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1958-new-york-state-payroll-online-nyspo-electronic-delivery-2021-form-w-2Opinion 90-23
… in the opinion. BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE … The cities of Buffalo, Rochester and Syracuse may exclude from their constitutional debt limitations indebtedness … 8 6 of the State Constitution which provides an exclusion from the debt limitation imposed upon the cities of Buffalo …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Opinion 91-5
Whether a town may issue indebtedness after the incorporation of a village which is coterminous with the town You also ask what portion if any of the town indebtedness outstanding at the time of incorporation is chargeable to the villages constitutional debt limit
https://www.osc.ny.gov/legal-opinions/opinion-91-5Opinion 93-24
… 55). In furtherance of these purposes, fire districts have only those powers expressly granted by statute and …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Payroll Improvement Project Bulletin No. PIP-014
… and employer arrears deductions whenever they add a new election for ORP/VDC to the saving plan page with an election date in a prior pay period. Arrears must also be … codes to use for the arrears. Enter the employee’s Election Date. Enter the employee’s Current Contribution …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsChild Care Stabilization Grants
… controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine whether the grants met their intended purpose to stabilize child care operations to maintain care. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsState Comptroller DiNapoli Releases Municipal & School Audits
… five vehicles at or beyond their useful life estimates in 2025. Auditors estimated that the total vehicle replacement … report, Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency … officials did not adequately manage or monitor nonstudent network user accounts or develop a written IT contingency …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Oversight and Monitoring of the Universal Pre-Kindergarten Program
… suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to dramatically expand NYC’s existing pre-kindergarten program.¹ The expanded UPK … as needed. The UPK program is funded by the State and NYC. The State’s portion is based on a State Education …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… Objective To determine if the Department of Health (DOH) improperly paid Medicaid managed care premiums on behalf of members who resided outside of New York. The audit covered … To determine if the Department of Health improperly paid Medicaid managed care premiums on …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingTown of Lewis – Records and Reports (2025M-17)
… maintain complete and accurate accounting records and reports? Audit Period January 1, 2023 – November 30, 2024 … maintaining accounting records and providing financial reports to the Town Board (Board). The Supervisor assigned … of maintaining accounting records and preparing financial reports to an appointed Clerk to the Supervisor (Clerk). The …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17