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eLearning Videos and Resources
… The videos here provide explanation and guidance on reporting procedures. Check back often for new videos and links to resources. If there are additional topics … Reporting Abandoned Property Videos and Resources explanation and guidance on reporting …
https://www.osc.ny.gov/unclaimed-funds/reporters/elearning-videos-and-resourcesState Comptroller DiNapoli Releases Audits
… for, that vehicles are used for official state business only, and that DDSOs are properly surplussing vehicles …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsWall Street Bonuses Declined in 2011
… Cash bonuses paid to New York City securities industry employees are forecast to … bonus season, according to an estimate released today by State Comptroller Thomas P. DiNapoli. Click here to view a … said. “Profits were down sharply and securities firms in New York City resumed downsizing in the second half of the …
https://www.osc.ny.gov/press/releases/2012/02/wall-street-bonuses-declined-2011DiNapoli: Critical Pre-School Special Education Services Not Reaching All Students Who Need Them
… Special Education Quality Assurance (SEQA), reviews only 1/6 of the state’s school districts (118 of 710) …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-critical-pre-school-special-education-services-not-reaching-all-students-who-need-themState Comptroller DiNapoli Releases Municipal & School Audits
… factor,” a budgeting technique used by the city to account for open personnel positions, which may not be …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: $1 Million in License Plate Contributions Sit Unused by State
… The state Department of Health (DOH) has never put to use any of the money generated through distinctive license plates and a license application check-off box to support New York’s organ donation campaign, according to … The state Department of Health DOH has never put to use any of the money generated through distinctive …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-1-million-license-plate-contributions-sit-unused-stateOpinion 90-18
… -- Contracts Requiring Competitive Bidding (purchase of medical supplies) GENERAL MUNICIPAL LAW, §103: There is no … solely on the fact that the commodities purchased are medical supplies. You ask whether the purchase of medical supplies by a county department of health is subject …
https://www.osc.ny.gov/legal-opinions/opinion-90-18State Comptroller DiNapoli Releases Municipal Audits
… Town officials did not properly procure, monitor or account for fuel. Specifically, the highway superintendent …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… controls to ensure that service providers are claiming only reasonable and allowable expenses on the CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incPoland Central School District – Lead Testing and Reporting (S9-25-20)
… children’s growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to … lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 … District officials did not properly identify report or implement needed remediation to reduce lead exposure in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20DiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… managed care organizations made as much as $1.5 billion in improper and questionable payments to providers who did not appear to be enrolled in Medicaid. Generally, under federal and state law providers … managed care organizations made as much as $15 billion in improper and questionable payments to providers who did …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programCapital Asset Management
… inventory data, BCA conducts periodic physical inventory site visits (site visits) to State agencies. New York State has a … not established adequate policies and procedures for its site visit process, as our site visits to 17 sites (at 12 …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementState Agencies Bulletin No. 1959
… Purpose The purpose of this bulletin is to notify agencies of the … situation that warrants making an exception to the above. Impact on Employee Form W-2 Reporting The IRS considers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksDiNapoli: Localities Spending More to Address Climate Change Hazards
… and rising sea levels that threaten both coastal and inland communities,” DiNapoli said. “Local governments are …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsState Agencies Bulletin No. 1529
… data on an employee’s Wage and Tax Statement (W-2). Only the affected W-2 boxes are populated on a Corrected W-2. … that did not impact any dollar amount. The NTAX722 report only lists employees who had a change to a previously …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1529-general-tax-tipsDiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… “This new and detailed report from Comptroller DiNapoli’s office offers valuable insights for us all into how we can …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… audit for certain vendors that supply trash pickup, health insurance, office supplies, auto parts, payroll accounting services, and fire-related …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsCity of Glen Cove – Budget Review (B7-14-16)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 million to … revenues to resolve systemic structural imbalances in its budget. Present budgets that appropriately attribute …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Gates Fire District – Audit Follow-Up (2024M-10-F)
… [read complete report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our … Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report Gates Fire District – Board Oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fComptroller DiNapoli Releases School District Audits
… (Saratoga County) The district lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for … Colonie Central School District – Extra-Classroom Activity Funds (Albany County) Student treasurers did not maintain … a timely manner. In addition, school officials are using debit cards for cash disbursements. Waverly Central School …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0