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Contract Advisory No. 12
… Guidance: New Audit Type values have been created in the Statewide Financial System (SFS) for use with Gateway contracts. In addition to determining whether the SFS transaction will … whether the transaction relates to a contract created in the Gateway. Agencies must select the appropriate Audit …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/12-electronic-contracting-grants-gateway-transactionsComptroller DiNapoli Releases School District Audits
… for identifying and recording fixed assets. Auditors found that district officials improperly appointed the purchasing … when contracting for the annual audit. Auditors also found that district officials did not always comply with district … authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases School District Audits
… Dryden Central School District – Cash Management (Tompkins County) District officials did not follow their investment … $614,606 if they used other available investment options. Niagara Falls City School District – Out-of-District Tuition Billing (Niagara County) Tuition billings for district students …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Candor , the Town of Cornwall , the LaGrange Fire District and the … level of fund balance to maintain for each fund. Town of Cornwall – Financial Condition (Orange County) The board …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Durhamville Fire Department Treasurer Pleads Guilty to Stealing Over $92,000
… County District Attorney Todd Carville, and New York State Police Superintendent Steven G. James announced today that … County District Attorney Carville and the New York State Police for their partnership in holding her accountable.” … Attorney’s Office would like to thank the New York State Police and the New York State Comptroller’s Office for their …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-durhamville-fire-department-treasurer-pleads-guilty-stealing-over-92000DiNapoli Releases Annual IDA Report
… in 2018, up 4.4 percent from 2017, according to an annual report that summarizes the performance of IDAs issued today … and the impact on local government budgets.” DiNapoli’s report found: The state’s 109 active IDAs provided …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-releases-annual-ida-reportThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… Manual (CFR Manual). The audit focused primarily on expenses claimed on Arc-JSLC’s CFR for the fiscal year ended June 30, 2021, and certain expenses claimed on its CFRs for the 2 fiscal years ended … with SED to obtain clarification as needed. Ensure that expenses reported on the CFR match the expenses reported on …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualHealth Information Management Department – Selected Procurement and Human Resources Practices
… if the Health Information Management Department at Stony Brook University Hospital complied with applicable … the period June 1, 2003 through June 12, 2013. Background Stony Brook University Hospital (Hospital), located in … tertiary-care center and level 1 trauma center. As part of Stony Brook University, one of the four University Centers of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/16/health-information-management-department-selected-procurement-and-human-resources-practicesMission Statement and Performance Measures
… Purpose To determine whether the Dormitory Authority of the State of New York is achieving its performance measures and properly reporting on the results. The audit covers from January 1, 2010 through … To determine whether the Dormitory Authority of the State of New York is achieving …
https://www.osc.ny.gov/state-agencies/audits/2014/06/13/mission-statement-and-performance-measuresGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… in over-allocated compensation costs associated with shared employees; and $142,093 in employee bonuses that were …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualOversight of Runaway and Homeless Youth
… runaway and homeless youth and facilities to ensure they meet State standards and regulations. The audit covered the … OCFS oversees a system of supports designed to meet the needs of runaway and homeless youth (RHY), including … While the overall conditions of the RHY programs generally meet program and fire safety requirements, we identified 32 …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthSUNY Bulletin No. SU-385
… residents and 0.50% for Yonkers non-residents). Payroll Register and Employee’s Paycheck/Advice: Earnings Code PRP, and the amount paid will be displayed on the Payroll Register. The corresponding Earnings Description in the OSC … Checks. Checks issued to eligible employees who are now deceased should be submitted as a Stop Payment Request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-385-december-2025-increase-preceptor-incentive-program-paymentGreenburgh Central School District – Procurement (2024M-147)
… may be used by districts when the district is unable to provide precise quantity requirements for a particular project due to indeterminate needs throughout a fiscal year. Under such … Board of Education (Board) designated a purchasing agent to be responsible for overseeing the District’s purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147Village of Washingtonville – Budget Review (B24-6-1)
… were reasonable. Background The Village is located in Orange County. Chapter 206 of the Laws of 2023 (the “Village of … of $3.4 million, employee benefits of $1.8 million, retirement expenditures of $675,000 and debt service of …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1DiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
From 2010 through 2021 the percentage of New Yorkers without health insurance declined every year to 52 in 2021 well below the national average of 86 and less than half of what it was in the state in 2010 119 according to an analysis by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackState Comptroller DiNapoli Releases Municipal & School Audits
… financial policies or procedures, conduct a thorough audit of bills or conduct an annual audit of the treasurer’s books … As a result, the former district fire department chief, who was also a director of the Border City Hose Company, … was not always properly accounted for, and a director, who was also the Border City Fire District Fire Department …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1843
… ATG Additional Pay ADL Benefits BEN Department Data DEP Direct Deposit DDP General Comments GCM General Deductions … RET Retro Pay ROP Salary SAL Salary Withholding SWH Self Service NPO Tax Data TAX Time Entry TIM Workers … the queries inform your Query Liaison. For easier agency access, the locked queries are now in a folder named LOCKED. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1843-updates-existing-and-new-locked-queries-psqueryDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… such investigations, including one case that was open for 866 days as of Feb. 28, 2017. "The State Education Department has clear policies and procedures for vetting potential nurses and monitoring and investigating … nursing licenses – in the titles of licensed practical nurse, registered professional nurse, clinical nurse …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentOpinion 94-28
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … pursuant to General Municipal Law, §99-d may be paid, in the first instance, from the county's general fund. … undertaken pursuant to General Municipal Law (GML), §99-d in connection with planning a possible future capital …
https://www.osc.ny.gov/legal-opinions/opinion-94-28DiNapoli: Majority of Contracts with Not-For-Profit Organizations Still Approved Late
… of New York. “But 25 years after the adoption of the Prompt Contracting Law, New York is still executing six out of every ten human … all others in the future.” “Prompt contracting and prompt payment remain critical issues for the well-being of the …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-majority-contracts-not-profit-organizations-still-approved-late