Search
State Comptroller DiNapoli and Ulster County Executive Metzger Announce Findings of Gulnick Investigation
… for the collection of parking fees at the county parking lot to maximize revenue and safeguard cash; and Ensure … points of cash collection and reporting, including parking lot and real property installment payments. In response , … of cash collection and reporting with regard to parking lot fees and real property installment payments. Since taking …
https://www.osc.ny.gov/press/releases/2024/11/state-comptroller-dinapoli-and-ulster-county-executive-metzger-announce-findings-gulnickOpinion 2006-1
… payroll period) TOWN LAW §120: Pursuant to Town Law §120, certification of the payroll or other claim for compensation … work covered by the payroll period has been performed. The certification provisions of section 120 may not be superseded … town officer or employee having direct supervision of the claimant. The certification must be to the effect that the …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Opinion 2001-12
… body has determined by adoption of a local law, ordinance, bylaw, resolution, rule or regulation to confer the benefits …
https://www.osc.ny.gov/legal-opinions/opinion-2001-12DiNapoli: Wall Street Bonuses Edge Up in 2014
… The average bonus paid in New York City's security industry rose by 2 percent to $172,860 in … was slightly less profitable in 2014, it added 2,300 jobs in New York City , the first year the industry has added jobs since 2011. …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-wall-street-bonuses-edge-2014Oversight of the Practice of Funeral Directing
… defines funeral directing as the care and disposal of the body of a deceased person and/or the preserving, … be provided by firms that are also registered with DOH. At the least, the funeral director will file the death … oversight of funeral firm and director registration. We found two instances in which a firm may have been practicing …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingControls and Management of the Unemployment Insurance System
… Policy and Standards. The audit covered the period from January 2020 to March 2022. About the Program The …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemState Agencies Bulletin No. 1949
… Highland Residential Center Taberg Residential Center for Girls Harriet Tubman Residential Center Brentwood Residential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1949-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1949.1
… Highland Residential Center Taberg Residential Center for Girls Harriet Tubman Residential Center Brentwood Residential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19491-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1952.1
… Has a Comp Rate Code of ANN, HRY, FEE or BIW (only if the employee has a Payroll Status of Leave With Pay with an … ratification date and the payment effective date or the employee’s return from leave date. Note: An employee who otherwise meets the eligibility criteria but is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19521-uniform-maintenance-allowance-employees-nursing-titles-representedWestern Regional Off-Track Betting Corporation – Financial Management (2025M-121)
… the Audit Area An off-track betting (OTB) corporation’s board of directors and corporation management should … the participating local governments, and supporting the horse racing and breeding industries. The Board and … obligations to the participating local governments and horse racing and breeding industries in the future. We …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2026/04/01/western-regional-off-track-betting-corporation-financial-managementState Comptroller DiNapoli Releases School Audits
… school policy. Officials also did not properly segregate procurement responsibilities. Auditors determined that … water outlets as required by state law and Department of Health regulations. Auditors determined 136 of the 410 (33%) … water outlets as required by state law and Department of Health (DOH) regulations. Auditors determined 38 of the 180 …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-school-auditsDiNapoli: NYC Budget Faces Uncertainty Without More Federal Relief
… negative 12.9 percent. The city estimates a $632 million surplus for fiscal year (FY) 2021, which it expects to use to … to be paid in FY 2022, and are higher than the projected surplus. The city also projects sustained employment weakness … 82 percent in the first half of 2020 to $27.6 billion, the best first half since 2009. The city estimates securities …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-nyc-budget-faces-uncertainty-without-more-federal-reliefState Comptroller DiNapoli Releases Municipal & School Audits
… due to inaccurate estimates in the adopted budget even after accounting for the cost-savings measures, including …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-audits-1Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
CostSaving Ideas School District Auditing ClaimsDeputy Claims Auditor
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorDiNapoli: Office Has $14.5 Billion in Unclaimed Funds; Urges New Yorkers to Claim Lost Money
… spread the word to their family, friends and neighbors. Take a few minutes out of your day and visit our website." … New York City, the majority of people who are owed money can be found on Long Island, where there is over $326 million in 590,983 accounts owed to …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-office-has-145-billion-unclaimed-funds-urges-new-yorkers-claim-lost-moneyIII.7 Data Quality – III. Statewide Financial System (SFS)
… information to agency decision makers. As a result, the data from transactions needs to be of high quality. To maintain accurate data, it is the responsibility of the agencies to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… With the Reimbursable Cost Manual (2016-S-58) New York League for Early Learning, Inc.: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Spotted Zebra, a for-profit organization located in Albany, New York, is an SED-approved provider of preschool … programs to 43 children from school districts located in Albany, Columbia, Rensselaer, and Saratoga counties. The … services using reimbursement rates set by SED; the State, in turn, reimburses the counties 59.5 percent of the tuition …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualJawonio, Inc. – Compliance With the Reimbursable Cost Manual
… and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). Our … disabilities, behavioral health challenges, and chronic medical conditions. Jawonio is approved by SED to provide … appropriate. Remind Jawonio officials of the pertinent SED guidelines that relate to the deficiencies we identified. To …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/jawonio-inc-compliance-reimbursable-cost-manualMedicaid Program – Improper Payments to a Physical Therapist
… Medicare claims using the National Provider Identifier (NPI) for his group practice and the related Medicaid claims using his NPI as an individual provider. Mark Amir did not comply with …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapist