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Opinion 90-64
… that bear on the issues discussed in the opinion. PARK DISTRICTS -- Increase or Improvement of Facilities … AND NOTES -- Referendum Requirements (bond resolution for park district) REFERENDUM -- Permissive (need for when issuing bonds to finance improvement to park district); (need for when determining to improve park …
https://www.osc.ny.gov/legal-opinions/opinion-90-64State Agencies Bulletin No. 1957
… of this bulletin is to provide agencies with instructions for processing taxable Educational Assistance Benefits for 2021. Affected Employees Employees who receive Employer … Assistance benefits that exceed the $5,250 exclusion limit for calendar year 2021 are affected. Background Per IRS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1957-educational-assistance-benefits-2021State Agencies Bulletin No. 1860
… with instructions for processing taxable educational assistance benefits for 2020. Affected Employees Employees … and/or union (PEF and/or CSEA) paid qualified educational assistance benefits exceeding the $5,250 exclusion limit for … Guide to Fringe Benefits, the first $5,250 of educational assistance provided to an employee under an educational …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1860-educational-assistance-benefitsAdaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Adaptive Solutions Multi Services, PLLC (Adaptive Solutions) on its Consolidated Fiscal Reports (CFRs) were … audit focused primarily on expenses claimed on Adaptive Solutions’ CFR for the fiscal year ended June 30, 2018, and …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualMedicaid Program – Managed Long Term Care Premium Rate Setting
… State Governor’s Office established the Medicaid Redesign Team to reduce Medicaid costs and improve the delivery of … health services. One initiative of the Medicaid Redesign Team was to expand the enrollment of Medicaid recipients into …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingFreedom of Information Law (FOIL)
… 15th floor Office of the State Comptroller 110 State Street Albany, NY 12236-0001 Fax: 518-473-8940 In Person: … be submitted in person at OSC’s main office at 110 State Street in Albany, New York, between 9:00 a.m. and 5:00 p.m. … 14th Floor Office of the State Comptroller 110 State Street Albany, NY 12236-0001 Further Information For more …
https://www.osc.ny.gov/help/foilState Comptroller DiNapoli Releases Municipal Audits
… status, as either a library officer or independent contractor, is unclear. While this appointment and the duties … to perform the duties of treasurer as an independent contractor. Among the indications of an independent contractor relationship, the treasurer does not take an oath …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-audits-0York Central School District – Lead Testing and Reporting (S9-25-19)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly … remedial actions on the three outlets as a follow-up test of those water outlets showed lead levels were now below …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Mattituck Fire District – Claims Audit (2025M-48)
… [read complete report – pdf] Audit Objective Did the Board of Fire Commissioners (Board) of the Mattituck Fire District (District) effectively audit … 30, 2024 Understanding the Audit Area An effective audit of claims is often the last line of defense for preventing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Village of Sherburne – Budgeting (2025M-83)
… The Village has four operating funds: electric, general, sewer and water. The Village’s 2024-25 budgeted appropriations were as … $4,012,640 Sewer fund: $609,550 General fund: $1,447,492 Water fund: $449,739 Audit Summary The Board’s adopted …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83State Comptroller DiNapoli Releases School District Audits
… by $1,532. As a result of this audit, officials obtained a credit for this amount from the vendor. South Mountain … at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1State Comptroller DiNapoli Releases Audits
… have been issued. Office of Children and Family Services (OCFS): Financial Oversight of the Advantage After … Department of Transportation (DOT): Collection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up) … weaknesses in the internal controls over the special hauling permits issued by four DOT regional offices. This …
https://www.osc.ny.gov/press/releases/2019/10/state-comptroller-dinapoli-releases-auditsDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… in any September-August period on record. OASAS is on the front line in addressing this crisis and responsible for …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsState Comptroller DiNapoli Releases Municipal & School Audits
… announced the following local government and school audits were issued. Northeastern Clinton Central School District – … procedures to ensure transportation aid applications were accurately filed, the district’s aid may not have been … of Summit – Town Clerk (Schoharie County) Although fees were properly recorded, the town clerk did not always deposit …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. County of Putnam – Recreation and Golf Course Collections The county’s parks and recreation department and golf course did not always record, deposit, remit … do not have assurance that all collections at the golf course were properly accounted for and deposited. …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… totaling $8,936 and potentially overpaid 11 employees by a total of $44,301 for leave accrual payments. Officials … have assurance that all collections are accounted for, and money could be lost or misappropriated. The clerk and deputy … town board fulfilled its fiscal oversight responsibilities by conducting a thorough annual audit of the clerk’s records, …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… City students rely on a fair and transparent system to get into the high school programs that fit their needs and to give them the best opportunity for a bright future,” said DiNapoli. “My office’s audit found … low-income students. But because every NYC student can receive meals, NYCPS does not always collect the required …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… in critical services being impacted, according to a new report released today by New York State Comptroller Thomas P. … services”) that are included in the Mayor’s Management Report, but also displays funding, staffing levels and … service demand, workload capacity or performance outcomes. Report New York City Agency Services Update …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyFederal Impact on Higher Education – Federal Funding and New York
… on higher education in New York. As noted by the Office of the New York State Comptroller in its 2024 report, Higher … of regulations on borrower defense and closed school loan discharge became effective immediately, 6 most … State U. New York, Upstate Medical U. 224 $53,219 CUNY, Hunter C. 247 $37,172 SUNY, Downstate Health Sciences U. 250 …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationState Police Bulletin No. SP-251
… not processed automatically. Affected Employees: All State Police Troopers (BU07) and Commissioned/Non-Commissioned … (Bronx (03), Kings (24), Queens (41), Richmond (43), NYC (31), Rockland (44), Westchester (60), Nassau (30), … (Bronx (03), Kings (24), Queens (41), Richmond (43), NYC (31), Rockland (44), Westchester (60), Nassau (30), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-251-april-2023-2024-and-2025-retroactive-increases-location-pay-longevity