Search
State Comptroller DiNapoli Releases Audits
… Department of Corrections and Community Supervision (DOCCS): Oversight of Sex Offenders Subject to Strict and … monitoring alerts. In a follow-up, auditors found DOCCS has made significant progress and implemented all of …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsOversight of Resident Care-Related Medical Equipment in Nursing Homes
… of resident care-related medical equipment. The audit covered the period January 1, 2015 through October 27, … and State regulations designed to optimize the health, safety, and quality of life for the approximately 117,000 … in the State. The Division assesses and certifies nursing home compliance through unannounced, on-site inspections, …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesOpinion 93-13
… Duties (authority to charge-back to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on …
https://www.osc.ny.gov/legal-opinions/opinion-93-13State Comptroller DiNapoli Releases Municipal & School Audits
… without identifying who pumped the fuel. Green Tech High Charter School – Payroll (Albany County) Officials did … coverage payments totaling $17,700 made to 44 employees. Garden City Union Free School District – Information Technology (IT) …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2Opinion 93-24
… purpose. The provision of facilities for certain types of physical fitness training to maintain or improve firefighters' physical condition may constitute a proper fire district …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 91-5
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Service (payment of on town obligations in coterminous town-village) CONSTITUTIONAL LAW -- Debt Limit … debt limit if the debt was issued for a purpose enumerated in Village Law, §17-1726. If the debt was not issued for such …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Payroll Improvement Project Bulletin No. PIP-014
… agencies of the new arrears process for employees enrolled in the Optional Retirement Plan (ORP) or the Voluntary … Enter the Pensionable Earnings for each Check Date. This can be found in Review Paycheck under the Special Accumulator … any questions on your calculations they will contact you. Log in to PayServ. Navigate to General Deduction Data (Main …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-014-orpvdc-arrears-deductionsOpinion 90-23
… BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … VIII, §§6, 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Oversight and Monitoring of the Universal Pre-Kindergarten Program
… suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to … to the DOE annually. In NYC, UPK is offered in public school settings, through programs operated by the DOE, and non-public school settings, through contracts with eligible …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programComptroller DiNapoli Releases State Audits
… at 53 locations across the state covering almost 1,000 rides and found each of the rides being operated at all of the 53 locations had been …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsTown of Lewis – Records and Reports (2025M-17)
… total of $187,553. Expenditures totaling $50,038 for New York State and Local Employees’ Retirement System (NYSLRS) … Board also did not audit, or contract with an independent public accountant to audit, the Supervisor’s records for …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Medicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… Objective To determine if the Department of Health (DOH) improperly paid Medicaid managed care … assistance programs—including Medicaid—across all 50 states, the District of Columbia, and Puerto Rico to … data sources DOH could use to complement the PARIS match and certain review processes for PARIS matches that …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingGranville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… collections were deposited and cash disbursements were for appropriate Company purposes for the period January 1, 2015 through December 31, 2016. … Board of Trustees, elected by the Company’s membership. For 2016, revenues totaled $56,425 and disbursements totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialTown of Schroon - Town Hall Expansion Project (2018M-128)
… [read complete report - pdf] Audit Objective Determine whether Town officials … expansion project. Key Findings An itemized budget was never prepared for the project outlining the financing …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… separation payments based on Board-approved contracts for the period July 1, 2014 through October 31, 2015. … component school districts. BOCES, which provides programs for approximately 1,200 students, is governed by a … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $50.5 …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsLeaves of Absence – State Police Plan
… not receive earnings, credit is not given for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave taken under the federal Family and Medical Leave Act. …
https://www.osc.ny.gov/retirement/publications/1518/leaves-absenceSouthern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… the effectiveness of the billed receivable process for the period July 1, 2014 through August 25, 2015. … approximately 104,000 students. Budgeted appropriations for the 2015-16 fiscal year total approximately $153.5 … Key Findings The Board did not adopt a formal policy for effectively monitoring accounts receivable and ensuring …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesPearl River Fire District – Purchasing (2016M-407)
… of Audit The purpose of our audit was to examine the District’s purchasing practices for the period January 1, 2015 through September 26, 2016. … District is a district corporation of the State, distinct and separate from the Town of Orangetown in Rockland County. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/03/pearl-river-fire-district-purchasing-2016m-407Online and Computer-Aided Training – Travel and Conference Expense Management
… and school districts may find that it is necessary or cost-advantageous to use online trainings 13 (e.g., … travel costs. It may be appropriate to make a computer and/or Internet service temporarily available to staff to … library of webinars available for local officials. The Academy for New York State’s Local Officials … Using online …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/online-and-computer-aided-trainingVillage of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… Objective Determine whether eligible Village employees received and used leave accruals in accordance with Village … help ensure benefit premiums are accurately calculated and payments are verified against the amount due. Village … action. … Determine whether eligible Village employees received and used leave accruals in accordance with Village …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143