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Monitoring of Select Programs (Follow-Up) (2023-F-2)
To assess the extent of implementation of the five recommendations included in our initial audit report, Monitoring of Select Programs (Report 2020-S-47).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f2.pdfOversight of Passenger Safety (Follow-Up) (2020-F-1)
To determine the extent of implementation of the four recommendations made in our initial audit report Oversight of Passenger Safety (Report 2017-S-50).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f1.pdfComptroller’s Fiscal Update: Year-End Results for State Fiscal Year 2013-14, May 2014
Although U.S. and New York State economic growth softened in State Fiscal Year (SFY) 2013-14, tax collections showed signs of real improvement.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2013-14.pdfDiNapoli: Tax Cap Remains at Two Percent for 2020
… allowable levy growth factors for all local governments, visit: … billions in state payments and public authority data. Visit the Reading Room for contract FOIL requests, bid …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-tax-cap-remains-two-percent-2020Southwestern Central School District – Claims Audit (2025M-34)
… Educational Services (BOCES) central business office (CBO).The BOCES CBO Manager assigned two BOCES employees to audit the … auditor. The Board inappropriately appointed the BOCES CBO as the claims auditor instead of a specific individual. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Town of Richford - Town Clerk/Tax Collector (2019M-236)
Determine whether the Town Clerk/Tax Collector (Clerk) properly remitted and deposited money in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/richford-2019-236.pdfControls Over Selected Expenditures
… the district attorney’s office, and OVS. OVS also assists sexual assault survivors by directly reimbursing licensed providers …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresState Agencies Bulletin No. 673
… Purpose To notify agencies of the new Deduction Code 533 . Affected Employees Employees … To notify agencies of the new Deduction Code 533 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/673-new-deduction-code-533-nyscopba-legal-access-planOversight of Procurements and Loan Programs (2015-S-3)
The objective of the audit was to determine whether DANC officials provide adequate oversight of procurements and loan programs in accordance with the Public Au
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15s3.pdfCollection of Medicaid Accounts Receivable (Follow-Up) (2013-F-2)
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report, C
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f2.pdfOpinion 88-61
… which is dated by postmark with a date on or before the last day for the payment of taxes without penalty. You ask … of the U.S. Postal Service postmarked with the date of the last day for the payment of school taxes without interest may … payment in an envelope postmarked with a date after the last day for the payment of taxes without interest and that …
https://www.osc.ny.gov/legal-opinions/opinion-88-61SUNY Bulletin No. SU-196
… and biweekly employees. Earnings Code Description ULO UUP PT Lump Sum OT Override Agency Actions To pay the $500 … Entry Interface (NPAY502) using Earnings Code ULO (UUP PT Lump Sum OT Override). Earnings Begin Date: The first …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-196-500-service-award-part-time-psnu-employees-representedDiNapoli: Waiving Waiting Period for Public Workers' Retirement Protects Families During Pandemic Crisis
… member of the New York State and Local Retirement System. “Many government workers are on the front lines battling the … service retirement benefits ensures their families will get the benefits that were intended for them. My thanks to … the current state of emergency through May 16. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-waiving-waiting-period-public-workers-retirement-protects-families-during-pandemic-crisisXVI.3.K Interim Reporting – XVI. Financial Reporting
… (NCGA) Statement 1 GASB Codification Section 2900 – Interim Financial Reporting Section 8 of the State Finance … Comptroller to prepare certain financial statements on an interim basis. Process and Document Preparation: Interim financial reporting relates to only Governmental Fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingOpinion 92-6
Whether a clerk in the highway superintendents office would have a conflict of interest if the superintendent were to award contracts for the repair of town highway equipment to the clerks husband who owns a repair shop
https://www.osc.ny.gov/legal-opinions/opinion-92-6Leake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Leake and Watts Services Inc on its Consolidated Fiscal Report were properly calculated adequately documented and
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualDiNapoli: Former Mahopac VFD Treasurer Sentenced After $5.6 Million Embezzlement
… for each of those years. Following law enforcement’s discovery of KLEIN’s embezzlement in September 2015, KLEIN …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-former-mahopac-vfd-treasurer-sentenced-after-56-million-embezzlementMuseum or Military Abandoned Property
… & Ester Columbetti Unknown Fraunces Tavern Museum 54 Pearl Street, New York, NY 10004 02/19/25 4 Painting by Henry Hintermeister, …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyOpinion 88-26
… of construction, you do not state whether the bonds will mature before the ten year lease between the State and the …
https://www.osc.ny.gov/legal-opinions/opinion-88-26Unemployment Insurance – Final Report
We examined high risk payments and payment requests DOL approved during the calendar year January 1, 2018 through December 31, 2018
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-09-16.pdf