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Opinion 93-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … §§209, 209-b; Volunteer Firefighters' Benefit Law, §5[1]; 1992 Opns St Comp No. 92-41, p 105; 1986 Opns St Comp No. … may permit such facilities to be used by residents of the district as well as members of the fire department …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Payroll Improvement Project Bulletin No. PIP-014
… Payroll Improvement Project Bulletin No PIP014 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsState Agencies Bulletin No. 2444.1
… remain the same and Earnings Code CN3 is strictly for reporting purposes only. This Bulletin Supersedes … -- that is required by the FLSA and that is reported on an IRS Form W-2, Form 1099, or other specified statement furnished …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24441-newly-created-process-report-flsa-compensatory-time-earned-lieuOversight and Monitoring of the Universal Pre-Kindergarten Program
… Objective To determine the adequacy of the New York City Department of Education’s (DOE) monitoring … financial reporting requirements. Our audit scope covered the period from July 1, 2015 through June 30, 2017. We … To determine the adequacy of the New York City Department of Educations …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programTown of Lewis – Records and Reports (2025M-17)
… (Town) Town Supervisor (Supervisor) maintain complete and accurate accounting records and reports? Audit Period January 1, 2023 – November 30, 2024 … The Supervisor did not maintain complete and accurate accounting records and reports As a result the Board lacked …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17State Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Town of Elmira Fire District No.1 – Long-Term Planning (Chemung County) … and may have paid more than necessary. Town of Cherry Valley – Budget Review (Otsego County) Auditors determined … underbudgeted the appropriations for the Cherry Valley Community Health Center. Although all other …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Medicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… of New York to receive benefits. Individuals enroll in Medicaid through the NY State of Health (NYSOH, the … Assistance Reporting Information System (PARIS). PARIS is a service that conducts matches on the enrollment data of …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingOversight of Food Service Establishments
… Health Protection, is responsible for overseeing New York State’s more than 90,000 food service establishments … district offices. Thirty-six counties and the City of New York have a health department; the 21 counties without … to the county and city health departments, including the New York City Department of Health and Mental Hygiene, and …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsMental Health Education, Supports, and Services in Schools
… City Department of Education (DOE) is providing mental health instruction to students as required by law. In … to which DOE proactively ensures schools have the mental health supports and services they need, including mental health awareness training for school staff. Our audit covered …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsCity of Mechanicville – Procurement (2025M-60)
… [read complete report – pdf] Audit Objective Did City of Mechanicville (City) officials procure goods and services in accordance with the City’s procurement policy, statutory requirements … Did City of Mechanicville City officials procure goods and services in …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60Unified Court System Bulletin No. UCS-137
… for the 2008 payments, including those employees who are now eligible for the new Thirty Year Bonus. For all rows with … in the calculation of overtime and is pensionable. Payroll Register and Employee's Paycheck/Advice The Earnings Code JLO and the amount will be displayed on the Payroll Register and the employee’s paycheck stub or direct deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-137-april-2008-retroactive-judicial-longevity-bonus-jlo-adjustmentState Agencies Bulletin No. 280
… of time worked, in exchange for a Vacation Exchange lump sum payment. Example: An employee who was 50% during the … employees who were on Voluntary Reduction at the time the request was filed are eligible for a maximum of 5 full days …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/280-vacation-exchange-paymentHoward Public Library – Board Oversight (2026M-3)
… (Board) provide adequate oversight of the Howard Public Library's (Library) financial operations? Audit Period January 1, 2024 – … Report (AFR) submissions. Understanding the Audit Area A library board is responsible for the general management and … provide adequate oversight of the Howard Public Librarys Library financial operations …
https://www.osc.ny.gov/local-government/audits/library/2026/04/24/howard-public-library-board-oversight-2026m-3Opinion 90-45
… resolution to standardize on a particular make and size of loader tires. The reasons recited in the proposed … resolution to standardize on a particular make and size of loader tires …
https://www.osc.ny.gov/legal-opinions/opinion-90-45Course Offerings
… one or more desired (required or elective) courses, thus delaying their graduation. We determined that CUNY’s Central …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsVillage of Washingtonville – Budget Review (B25-6-1)
… liquidate the accumulated (actual) deficits in the general fund, water fund, sewer fund and capital projects fund as of … expired collective bargaining agreement. We also project the Village is underestimating personal services by …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1State Comptroller DiNapoli Releases Audits
… Initiative) – Cantalician Center for Learning – Compliance With the Reimbursable Cost Manual (2022-S-7) Cantalician, a … Special Class (over 2.5 hours per day) to children with disabilities who are between the ages of 3 and 5 years. … The audit identified $358,254 in costs that did not comply with SED’s requirements for reimbursement. State Education …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsDiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance
… The full op-ed is below: Putting the Public Back Into Campaign Finance Democracy works best when the voices of all people are included and represented. The launch last November of the state Public Campaign Finance Program (PCFP) empowers everyday New Yorkers …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-financeReal Property Portfolio (Follow-Up)
… of the three recommendations included in our initial audit report, Real Property Portfolio (Report 2022-S-14 ). About the Program Empire State … of the three recommendations included in our initial audit report Real Property Portfolio Report 2022S14 …
https://www.osc.ny.gov/state-agencies/audits/2026/06/03/real-property-portfolio-followDiNapoli: Wall Street Bonuses Slip From 2006 Record
… Average Wall Street bonuses in 2007 declined 4.7 percent from record … declined at a slower rate than profits because Wall Street firms use bonuses to retain top producers. While many … and the employment gains in the securities industry. Wall Street added 9,600 jobs during the first 11 months of 2007, a …
https://www.osc.ny.gov/press/releases/2008/01/dinapoli-wall-street-bonuses-slip-2006-record