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UCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… Empower is authorized by SED to provide education services—Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – 2.5 hours per day, and Preschool Integrated Special Class – over 2.5 hours …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualDiNapoli: Despite Third Straight Year of State Workforce Expansion, OT Costs Increased by $1.6 Billion in 2025
… New York State agency overtime costs increased 22.7% in 2025 for a total of $1.6 billion, while the number of overtime hours increased … 3.2% to 15,132, driven largely by separations other than retirement. Report New York State Agency Use of Overtime …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-despite-third-straight-year-state-workforce-expansion-ot-costs-increased-16-billion-2025Comptroller DiNapoli Releases School Audits
… . Caledonia-Mumford Central School District – Online Banking (Genesee County) Although the district’s policy indicates that it has a written online banking agreement with its bank, district officials … with the bank. They also did not adequately segregate online banking duties and did not dedicate a separate …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… issued in September 2015 found significant issues with medical records provided by a physician to support his … of Mainstream Managed Care Organizations (MCOs) (2015-S-76) Auditors found that one MCO reported about $9.8 million … to decline. State Education Department (SED): Lois Bronz Children's Center Inc., Compliance with the Reimbursable Cost …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsFranklin Square Union Free School District – Website Transparency (2025M-93)
… officials ensure the District’s website provided the public with transparent and comprehensive financial and … on a school district’s website to help enhance the public’s access to basic information. School district … financial and administrative information to the public in a transparent manner by making information easily …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93State Comptroller DiNapoli Releases Municipal Audits
… observed the senior mechanic fixing six privately-owned vehicles during normal business hours; he earned overtime on … for personal use as a fringe benefit. Shop employees used at least $5,365 of district funds to purchase auto parts to repair vehicles not owned by the district. Auditors also examined …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… purposes. Main-Transit Fire Department – Banquet Hall Disbursements and Collections (Erie County) The … of collections due to the department. The manager booked rentals, collected and deposited rental fees, issued refunds … 410 charges totaling $144,142 were paid prior to audit and approval by the claims auditor. Another 355 charges totaling …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Coronavirus Will Cause Multi-Year Hit to State Finances
… local governments this year than ever before, according to a report released today by New York State Comptroller … as much as $9 billion to $10 billion, depending largely on how many taxpayers choose to delay their filings. While the … Enacted Budget: Budgeting in a Time of Crisis Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-coronavirus-will-cause-multi-year-hit-state-financesState Agencies Bulletin No. 572
… ensure data integrity, and will allow agencies to view corrections in a uniform format. In addition, the name … the agency. If there are any changes to the above fields for a transaction, the report entry will be Change . For … OSC Contacts For questions related to the following Earn Codes, please contact the appropriate OSC contact: Workers’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageRecent Trends and Impact of COVID-19 in the Bronx
… a higher share of loan dollars in the Bronx went to first-time borrowers (30.8 percent) and to single-entity businesses … Dollars (in thousands) Share of Borough Totals Bronx 1st Draw $ 164,045 30.8 2nd Draw 368,860 69.2 Brooklyn 1st … 10-2021, The Paycheck Protection Program in New York City: What’s Next? , February 2021, …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-bronxOpinion 2000-3
… ask whether a resolution approving the establishment or extension of a town special district under Town Law, article … .) contains provisions relative to the establishment and extension of town improvement districts upon petition. … may adopt a resolution approving the establishment or extension of the district. Subdivision 3 of section 194 …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3DiNapoli and William Glasgall Op-Ed
… Public Finance, at the Volcker Alliance , a nonprofit based in New York City. The full op-ed is below: In 2020 and … Public Finance at the Volcker Alliance a nonprofit based in New York City …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-and-william-glasgall-op-edCUNY Bulletin No. CU-547
… Purpose To notify agencies that newly established FICA tax deficiency repayment plans, using Deduction Code 582 CUNY (SS/Medicare … CUNY (SS/Medicare Deficiency) with an effective date prior to 9/1/16 and will remain at their current rate. Affected … To notify agencies that newly established FICA tax deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-547-new-repayment-rate-deduction-code-582-cuny-ssmedicareGovernor Cuomo and Comptroller DiNapoli Appoint First-Ever Decarbonization Advisory Panel
… advisor at BlueSky Investment Management. He is also an author and editor of the Journal of Environmental Investing. …
https://www.osc.ny.gov/press/releases/2018/03/governor-cuomo-and-comptroller-dinapoli-appoint-first-ever-decarbonization-advisory-panelState Comptroller DiNapoli Releases Municipal & School Audits
… their earned leave accruals. Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (Chenango County) … did not adequately secure or properly procure fuel and motor oil inventories. Had officials properly administered … Auditors identified unaccounted for diesel, gasoline and motor oil totaling $81,980 and unreimbursed fuel usage by the …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1493
… Purpose To notify agencies that newly established FICA tax deficiency repayment plans using Deduction Code 502 NYS (SS/Medicare … NYS (SS/Medicare Deficiency) with an effective date prior to 9/1/16 and will remain at their current rate. Affected … To notify agencies that newly established FICA tax deficiency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1493-new-repayment-rate-deduction-code-502-nys-ssmedicare-deficiencyState Comptroller DiNapoli Releases Municipal Audits
… disbursements had adequate supporting documentation, were for appropriate purposes and were properly approved by the … 60 claims totaling $163,940 approved by the board. Except for minor issues auditors discussed with district officials, … the claims were mathematically correct, supported and for valid district purposes. There were no recommendations as …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Releases Report on NYS Executive Budget
… is now forecasting reduced budget gaps. In his annual report assessing the proposed Executive Budget, State … this budget again advances provisions that would diminish my office’s oversight, including new proposals to restrict my office’s approval of certain state bond issuances. This independent …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetDiNapoli Releases Analysis of State Budget Financial and Capital Plans
… debt capacity and the lingering threat of federal funding cuts cloud the horizon. Yet, there are no plans to … as well as other budget management actions; Spending on Capital Projects Decreasing: Capital spending is projected at $66.5 billion over the …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansComptroller DiNapoli Releases School Audits
… his office completed audits of the Alfred-Almond Central School District , Beacon City School District , Charlotte Valley Central School District , Chenango Valey Central School District , … DiNapoli announced completed audits AlfredAlmond Central School District CSD Beacon City School District Charlotte …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1