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Henderson Fire District – Financial Activities (2025M-67)
… and timely bank reconciliations for the general fund checking account (checking account). After learning of our audit, the … totaling $41,749 were improperly paid prior to Board approval, including claims for boat repairs, various credit …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/31/henderson-fire-district-financial-activities-2025m-67State Comptroller DiNapoli Releases Audits
… that the New York City Health and Hospitals Corporation’s (H+H’s) controls over its inventory of equipment needed … transferred and repaired assets. The follow-up found that H+H made some progress in addressing the issues identified. …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 2444
… appointed to a Management & Confidential (BU06) position at the Department of Corrections and Community Supervision … the individual. For further information please see the IRS News Release “ Treasury, IRS provide guidance for individuals … Year 2025 paycheck, an eligible employee who works 7.5 hours per day (37.5 hours per week) worked 40 hours. They …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2444-newly-created-process-report-flsa-compensatory-time-earned-lieuOpinion 98-12
… may be deposited in a single bank account (1991 Opns St Comp No. 91-57, p 158; 1981 Opns St Comp No. 81-341, p 373; 1971 Opns St Comp No. 71-291, … 2551; Board of Education, Yonkers City School District v De Santis , 136 Misc 2d 636, 518 NYS2d 1014, modified and …
https://www.osc.ny.gov/legal-opinions/opinion-98-12About the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… and Appointed Officials (RS2417-A)? The elected members of the board of supervisors in our county receive compensation from us, … case, meeting, etc.), how do you determine the number of days per month to record in the Days/Month (Based on …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionOpinion 98-17
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … §30: A town board, by local law or resolution, may agree to confer the benefits of section 18 upon the employees of … under these provisions; or (b) where the governing body of a municipality, for whose benefit the public entity …
https://www.osc.ny.gov/legal-opinions/opinion-98-17Jackson Child Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… audit focused primarily on expenses claimed on JCDC’s CFR for the fiscal year ended June 30, 2020, and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2019. About the Program JCDC is a New York City-based not-for-profit organization approved by SED to provide preschool …
https://www.osc.ny.gov/state-agencies/audits/2025/05/07/jackson-child-development-center-inc-compliance-reimbursable-cost-manualEnforcement of the Mitchell-Lama Surcharge Provisions
To determine if surcharges are being properly assessed at MitchellLama housing developments supervised by Homes and Community Renewals Division of
https://www.osc.ny.gov/state-agencies/audits/2018/04/10/enforcement-mitchell-lama-surcharge-provisionsHomeless Outreach Services in the New York City Subway System
… for entering Daily Report data into DHS’ homeless Client Assistance and Rehousing Enterprise System (CARES) or … other databases identified by DHS such as StreetSmart, a client tracking and reporting system. Key Findings BRC's … in CARES – the data is unreliable: From a sample of 50 client placements reported in CARES, 20 clients (40 percent) …
https://www.osc.ny.gov/state-agencies/audits/2020/01/16/homeless-outreach-services-new-york-city-subway-systemContact Us
… certain unclaimed property to owners – no claim required. For inquiries, see our frequently asked questions or contact … How to Search and Claim Property . How do I start a claim for deceased person? See Claims for Deceased Owners and Estates . When will I receive my …
https://www.osc.ny.gov/unclaimed-funds/claimants/contact-usIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 We determined 36 of the 76 (47 percent) water outlets we identified at select …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16State Comptroller DiNapoli Releases Municipal Audits
… audits were issued. City of Middletown – Payroll and Leave Benefits (Orange County) City officials did not accurately pay employees’ salaries, wages and benefits or properly accrue leave benefits. Auditors …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-municipal-audits-0Division of Housing and Community Renewal Bulletin No. DH-101
… will be 0.153% (0.00153) of an employee’s weekly wage, up to the statewide average weekly wage. According to the New … identify employees who have received approval to use the NY Paid Family Leave benefit: LOA/PFL- Leave of Absence/Paid … units are not required to have the deduction taken for the NY Paid Family Leave program and: obtain a signed waiver from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-101-new-york-state-paid-family-leave-program-rentDiNapoli: State Must Improve Management of Medical Equipment Stockpile After Spending Millions During the COVID-19 Pandemic
… the onset of the COVID-19 pandemic, including ventilators and x-ray machines, that now sits unused in storage … across the state, missing recommended maintenance and costing taxpayers storage expenses, according to an audit … sit idle. I urge the Department of Health to develop and execute a strategic plan for the maintenance and use of …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-state-must-improve-management-medical-equipment-stockpile-after-spending-millions-duringState Agencies Bulletin No. 1032
… for a full time employee and $40 for an employee on Sick Leave at 50% pay. OSC Actions OSC will automatically update …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesState Agencies Bulletin No. 2070
… is to notify agencies of a business process change in the submission of the AC 230 Check Reversals and AC 1476 … see Payroll Bulletin 1964 . The Stop Payment panel in PayServ will automatically populate check information to … be included as to the reason for the denial. Please keep in mind, OSC Payroll cannot stop a check that is future …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2070-process-change-ac-230-check-reversals-and-ac-1476-check-exchangesComptroller DiNapoli Releases Municipal Audits
… records did not agree with the amounts deposited in the bank and deposit slips did not include sufficient detail to … valid district expenditures. Massapequa Water District – Life Insurance Policies (Nassau County) The district currently holds seven individual life insurance policies with face values totaling $400,000 …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsDiNapoli: State Agency Overtime Tops $316 Million Halfway Into 2014
… more than $316 million on overtime in the first six months of 2014, a jump of $22 million over the same period in 2013, New York State … trend could again result in a record-breaking year of overtime hours and overtime pay,” DiNapoli said. “Our … more than $316 million on overtime in the first six months of 2014 a jump of $22 million over the same period in 2013 …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-state-agency-overtime-tops-316-million-halfway-2014The Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… Franklin-Hamilton d.b.a. The Adirondack Arc (Adirondack) on its Consolidated Fiscal Reports (CFRs) were reasonable, … Claiming Manual (CFR Manual). The audit focused primarily on expenses claimed on Adirondack’s CFRs for the fiscal year ended June 30, 2021, … The Arc FranklinHamilton dba The Adirondack Arc Adirondack on its Consolidated Fiscal Reports CFRs were reasonable …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualContract Award and Performance
… NYSERDA has policies and procedures governing the contract award process, certain policies and procedures were not … properly and use the appropriate procurement method to award them. Ensure that the assignment of project task orders …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/contract-award-and-performance