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State Agencies Bulletin No. 1958
… is to inform agencies that employees with NYSPO access can opt out of receiving a paper Form W-2 statement for the 2021 tax … Employees Employees enrolled in NYSPO who have chosen to opt out of receiving a paper Form W-2 statement are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1958-new-york-state-payroll-online-nyspo-electronic-delivery-2021-form-w-2State Comptroller DiNapoli Releases Municipal & School Audits
… cash collections to deposits. The former treasurer was arrested in July 2023 and pleaded guilty to grand larceny in …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Audits
… and Community Supervision (DOCCS): Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up) (2018-F-21) The Sex Offender Management and Treatment Act requires that … children with disabilities who are between three and five years of age. For the fiscal year ended June 30, 2015, …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-auditsOversight of Resident Care-Related Medical Equipment in Nursing Homes
… To determine whether the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if … nursing homes perform comprehensive inspections, testing, and maintenance of resident care-related medical equipment. … in New York State through its Division of Nursing Homes and Intermediate Care Facilities for Individuals with …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesOpinion 93-24
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … The provision of facilities for certain types of physical fitness training to maintain or improve firefighters' … (see, e.g., Town Law, §§81[1][d], 220[4]). September 2, 1993 Gerard J. Comatos, Esq. Philipstown North Highlands …
https://www.osc.ny.gov/legal-opinions/opinion-93-24Opinion 91-5
… Village Law, §17-1726 is assumed by the village, which is then responsible for payment of this indebtedness. Therefore, …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Oversight and Monitoring of the Universal Pre-Kindergarten Program
… (UPK) programs’ compliance with applicable health, safety, and financial reporting requirements. Our … UPK to be safe and to comply with applicable fire safety, health, and building codes, and equipment and furnishings to … NYC UPK programs at a cost of about $850 million. UPK providers must adhere to Sections 3602-e and 3602-ee of the …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … been implemented and two have been partially implemented. New York State Health Insurance Program: Empire BlueCross … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… the appropriations for the Cherry Valley Community Health Center. Although all other significant revenues and … 2026 preliminary budget includes an estimate for health center appropriations of $495,000 in the general fund. Auditors’ projection of health center expenditures for 2025 is approximately $1 million. The …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Medicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… care premiums on behalf of members who resided outside of New York. The audit covered the period from July 2017 through October 2024. About the Program DOH administers New York State’s Medicaid program. Medicaid members must be residents of New York to receive benefits. Individuals enroll in Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingCity of Glen Cove– Budget Review (B7-13-16)
… fund. However, due to overstated revenue estimates, the golf and recreation fund is projecting a $93,308 operating …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … your government money is spent at Open Book New York . Track municipal spending, the state's 150,000 contracts, …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0Niagara County – County Bridge Maintenance (S9-13-2)
… Purpose of Audit The purpose of our audit was to determine whether … totaled $335 million in 2012. The County Department of Public Works (DPW) is responsible for the maintenance and monitoring …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/niagara-county-county-bridge-maintenance-s9-13-2City of Lackawanna – Garbage Collection Fees (2021M-206)
… City of Lackawanna (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage fees). Key Findings City officials did not always assess and bill garbage fees in accordance with the City Code … City of Lackawanna City officials properly assessed and billed solid waste garbage collection fees garbage fees …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Comptroller DiNapoli Releases School Audits
… and two employees had eight time sheets that were missing. East Ramapo Central School District – Nonpublic … new students’ applications and no proof of birthdate for 15 students. Glens Falls Common School District – Cash … in 2016-17. In addition, district officials made excessive year-end budget transfers in 2016-17 and in 2017-18 without …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsControls Over Selected Expenditures (Follow-Up)
We have followed up on the actions taken by officials of the Office of Victim Services to implement the recommendation contained in our audit report Controls Over Selected Expenditures Report 2017S72
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/controls-over-selected-expenditures-followHampton Bays Union Free School District – Claims Processing (2013M-333)
… function that ensure claims are audited in a timely manner and are properly supported. Even though the claims auditor … formally approve all purchases prior to ordering goods and services. We selected and reviewed 25 claims, totaling $154,909 to determine if …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Early Childhood Learning Center of Greene County – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … expenses that lacked sufficient supporting documentation and $645 for certain non-audit services, depreciation, and advertising expenses that were not reimbursable. Key …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/early-childhood-learning-center-greene-county-compliance-reimbursable-cost-manualCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… over cash receipts for the period January 1, 2011, to November 13, 2012. Background The City of Hudson is located … 6,700 residents. The City is governed by the Common Council, the legislative body which comprises the President …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Maximus, Inc.
… Downstate $138 million during the period December 1, 2012 through November 30, 2014 through a Restructuring Action Plan (RAP) under contracts … Downstate $138 million during the period December 1 2012 through November 30 2014 through a Restructuring Action Plan …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-inc