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Oversight of Direct Placement of Children (Follow-Up)
… of record for child welfare in New York State. As of March 1, 2021, CONNECTIONS reported there were 3,738 children … Act (FCA) Section 1017. Our initial audit report, issued March 2, 2020, examined whether OCFS had effective controls … and information provided by OCFS through August 26, 2019. During the initial audit, we found that OCFS did …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followProcessing of Sexual Offense Evidence Collection Kits (Follow-Up)
… to collect DNA and other evidence during the physical exam of an alleged sexual assault victim. The victim has the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/processing-sexual-offense-evidence-collection-kits-followState Agencies Bulletin No. 2094
… with large volumes of ACH payments are required to protect account numbers used for those payments. Account numbers must be unreadable anywhere they are stored, … January 20, 2023. OSC Actions OSC will update the Account Number display on PayServ pages and in PS Query. OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2094-payserv-direct-deposit-access-changes-national-automated-clearing-houseState Agencies Bulletin No. 2094.1
… with large volumes of ACH payments are required to protect account numbers used for those payments. Account numbers must be unreadable anywhere they are stored, … January 23, 2023. OSC Actions OSC will update the Account Number display on PayServ pages and in PS Query. OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20941-payserv-direct-deposit-access-changes-national-automated-clearingRiverhead Central School District – Financial Operations (2025M-64)
… properly approved or reported to the Board. None of the 47 budget transfers totaling $12.3 million we reviewed were … to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Middlesex Fire District – Procurement (2025M-135)
… back to January 1, 2022 to review the purchase of a tanker truck. Understanding the Audit Area A board of fire … made a payment of $157,992 toward the purchase of a tanker truck. Audit Summary District officials did not ensure the … to competitive bidding applied when procuring a new tanker truck. Additionally, officials did not follow the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and … separation from service, represent a significant portion of a village’s annual budget. To properly control and account … accounting for approximately $800,000 (40 percent) of the total. Audit Summary Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123State Agencies Bulletin No. 1128
… the Budget Bulletin B-1193 issued August 19, 2011, a plan has been established to reduce the compensation of any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1128-deficit-reduction-reporting-employees-retirement-system-ers-employeesState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits has … New York State Comptroller Thomas P DiNapoli today announced the following local government audits has …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 409
… Contract Pay is the process used by the Payroll System for teachers whose pay basis code is 21P to equally … of the academic year are stored in the Payroll System for each individual agency. All dates are set up on the Contract Pay page for the entire period of the contract, regardless of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersState Authority Codes
… 55290 Erie County Medical Center Corporation 22580 Hudson River Park Trust 21719 Long Island Power Authority 21670 …
https://www.osc.ny.gov/public-authorities/state-authority-codesOpinion 92-45
… AID SQUADS -- Ambulance Service (no authority to impose fee for) -- Powers and Duties (imposition of fee for ambulance service) GENERAL MUNICIPAL LAW, §209-b(4): A fee may not be imposed for the services of an emergency … aid squad of a fire district fire department may impose a fee on certain persons to whom they provide service …
https://www.osc.ny.gov/legal-opinions/opinion-92-45DiNapoli: Increase in Older Inmates Challenges New York's Prison System
… New York's prison population is decreasing, but the number of inmates age 50 and over rose … data detailing inmate health care costs by age groups is not readily available in New York, DiNapoli's report found … New Yorks prison population is decreasing but the number of inmates age 50 and over rose …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-increase-older-inmates-challenges-new-yorks-prison-systemDiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… Poulin and New York State Police Superintendent Steven G. James announced that the former president of the Snowdrifters … case, Mr. Daley has been held accountable for his crimes.” James said, “I commend our State Police members, the State … Poulin and New York State Police Superintendent Steven G James announced that the former president of the Snowdrifters …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitComptroller DiNapoli Releases Municipal Audits
… , Oneida Public Library , Village of Quogue and the Shelby Volunteer Fire Company . “In today’s fiscal climate, budget … and fee accounts which could not be accounted for. Shelby Volunteer Fire Company – Controls Over Financial Activities … Oneida Public Library Village of Quogue and the Shelby Volunteer Fire Company …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Financial Settlements and Federal Aid Boosted State Revenue to $149 Billion in 2014-15
… million, or 2 percent, below original projections. See the full report: Year-End Results for State Fiscal Year 2014-15 …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-financial-settlements-and-federal-aid-boosted-state-revenue-149-billion-2014-15Comptroller DiNapoli Releases Municipal Audits
… , City of Poughkeepsie and the Sir William Johnson Volunteer Fire Company . “In today’s fiscal climate, budget … plan to reduce outstanding debt. Sir William Johnson Volunteer Fire Company – Controls Over Financial Activities … City of Poughkeepsie and the Sir William Johnson Volunteer Fire Company …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… With State Arts Education Requirements (Follow-Up) (2015-F-11) An initial audit report issued in February 2014, examined … or incorrectly reported. State Education Department: Unity House of Troy, Compliance with the Reimbursable Cost Manual … $13,653 in costs that were not related to state programs, $11,143 in gifts, $5,132 in food, $3,698 in fundraising, and …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-state-auditsDiNapoli: Wallkill Fire District Board Chair Charged with Stealing $240,000
… Carnright announced. Michael Denardo, 38, of Wallkill, is accused of conning a board member into signing blank … of the taxpayers he was elected to serve,” DiNapoli said. “What this fire district needed was checks and balances, not … blank, co-signed checks from a fellow board member for what he claimed were architect payments, then pocketed …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-wallkill-fire-district-board-chair-charged-stealing-240000Taxes – 2022 Financial Condition Report
… state and local taxes (SALT) by imposing the tax on the business entity (S-corporations, LLCs, and partnerships), … rather than imposing the PIT on individual members of the business. PTET collections totaled $16.4 billion in SFY 2021-22. Members of the business entities are authorized to claim a PIT credit for …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxes