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Gingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… in over-allocated compensation costs associated with shared employees; and $142,093 in employee bonuses that were …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualOversight of Runaway and Homeless Youth
… runaway and homeless youth and facilities to ensure they meet State standards and regulations. The audit covered the … OCFS oversees a system of supports designed to meet the needs of runaway and homeless youth (RHY), including … While the overall conditions of the RHY programs generally meet program and fire safety requirements, we identified 32 …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthSUNY Bulletin No. SU-385
… residents and 0.50% for Yonkers non-residents). Payroll Register and Employee’s Paycheck/Advice: Earnings Code PRP, and the amount paid will be displayed on the Payroll Register. The corresponding Earnings Description in the OSC … Checks. Checks issued to eligible employees who are now deceased should be submitted as a Stop Payment Request …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-385-december-2025-increase-preceptor-incentive-program-paymentVillage of Washingtonville – Budget Review (B24-6-1)
… were reasonable. Background The Village is located in Orange County. Chapter 206 of the Laws of 2023 (the “Village of … of $3.4 million, employee benefits of $1.8 million, retirement expenditures of $675,000 and debt service of …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1Greenburgh Central School District – Procurement (2024M-147)
… may be used by districts when the district is unable to provide precise quantity requirements for a particular project due to indeterminate needs throughout a fiscal year. Under such … Board of Education (Board) designated a purchasing agent to be responsible for overseeing the District’s purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147State Comptroller DiNapoli Releases Municipal & School Audits
… financial policies or procedures, conduct a thorough audit of bills or conduct an annual audit of the treasurer’s books … As a result, the former district fire department chief, who was also a director of the Border City Hose Company, … was not always properly accounted for, and a director, who was also the Border City Fire District Fire Department …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
From 2010 through 2021 the percentage of New Yorkers without health insurance declined every year to 52 in 2021 well below the national average of 86 and less than half of what it was in the state in 2010 119 according to an analysis by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackState Agencies Bulletin No. 1843
… ATG Additional Pay ADL Benefits BEN Department Data DEP Direct Deposit DDP General Comments GCM General Deductions … RET Retro Pay ROP Salary SAL Salary Withholding SWH Self Service NPO Tax Data TAX Time Entry TIM Workers … the queries inform your Query Liaison. For easier agency access, the locked queries are now in a folder named LOCKED. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1843-updates-existing-and-new-locked-queries-psqueryOpinion 94-28
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (authority to … pursuant to General Municipal Law, §99-d may be paid, in the first instance, from the county's general fund. … undertaken pursuant to General Municipal Law (GML), §99-d in connection with planning a possible future capital …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Selected Aspects of the Minority- and Women-Owned Business Enterprises Program
… in State contracts. Preparing and maintaining an updated directory of certified MWBEs. As of April 2014, DED had … to provide auditors with access to pertinent records and staff and by failing to provide requested feedback on certain … week and forbade auditors from speaking directly with the staff (based in New York City) who actually performed MWBE …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… enhances the quality of life and economic health of the New York metropolitan region through cost-efficient provision … an agency of the MTA, provides subway and bus services to New York City (NYC). Manhattan and Bronx Surface Transit … Island. Transit is governed by the provisions of the New York State Civil Service Law (Law). MaBSTOA, MTA Bus, and …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… an ongoing source of primarily pay-as-you-go funding to address the State’s environmental needs. Appropriations to … municipal and agricultural nonpoint source water pollution control; State and local parks projects; municipal water … Clean Water, Clean Air, and Green Jobs Environmental Bond Act of 2022 In November 2022, New York State voters …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureState Comptroller DiNapoli Releases Audits
… State Supportive Housing Initiative’s (ESSHI) goal is to develop 20,000 units of supportive housing over the … the lead procurement agency for ESSHI, which provides up to $25,000 annually per individual or unit toward supportive … manner and did not have performance measures in place to effectively monitor lengthy investigations, weaknesses …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… of Health (DOH), covers medically necessary prescription and non-prescription drugs. State law directs pharmacies to … expensive drugs containing the same active ingredients, dosage form and strength. A prior audit, issued in December … reported approximately $6.6 million in reimbursable costs for the SED preschool cost-based programs. Auditors …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsVoluntary Compliance Program
… compliance provides an opportunity for eligible holders of unclaimed funds to voluntarily report past due items. The Office of Unclaimed Funds (OUF) agrees to waive penalties and interest … corporations not authorized to do business in NYS (§1312). Unclaimed funds due to an individual or business with a last …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programState Comptroller DiNapoli Releases School District Audits
… City School District – Information Technology Equipment Inventory (Genesee County) District officials did not … annual physical inventory. Officials could not locate 229 staff computers and 62 tablets and paid approximately $17,000 … to help ensure proper safeguarding. Fourteen of the 20 district-owned MCDs auditors examined contained …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… Office of Children and Family Services (OCFS), through its Division of Juvenile Justice and Opportunities for Youth … in salary expenses with insufficient documentation. Division of Homeland Security and Emergency Services - … deployment of consultants. Despite this requirement, the Division could not produce these plans, and the auditors …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-auditsOpinion 2006-7
… or statutory amendments that bear on the issues discussed in the opinion. AMBULANCE DISTRICTS -- Contracts (exchange of … §§198(10-f), 198(12); GENERAL MUNICIPAL LAW §122-b: (1) A town may enter into an ambulance service contract on behalf … it under the contract to purchase and own ambulances used in connection with the provision of services under the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-7Sachem Central School District – Fund Balance (2017M-151)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … decreased by $18.9 million. The Board must continue to monitor the District’s budget and multiyear plan to ensure future financial stability. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151Malone Central School District – Payroll (2017M-278)
… of Bangor, Bellmont, Brandon, Burke, Constable, Duane, Franklin, Malone and Westville in Franklin County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278