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Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… School District (District) officials properly record and account for capital assets? Audit Period July 1, 2022 through … Summary District officials did not properly record and account for all of the District’s capital assets. As a … District officials did not properly record and account for all of the Districts capital assets As a result …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23DiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… that were paid by the state Office of Mental Health (OMH) to an Altamont, N.Y. company that serves as a supportive … which, in 2014, claimed nearly $7.8 million in expenses to provide 708 beds for program clients in Albany, Dutchess, … York City Department of Health and Mental Hygiene (DOHMH) to individuals who have a serious mental illness, but are …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-providerCampbell-Savona Central School District -- Budget Review (B2-14-11)
… The District’s tentative budget complies with the property tax levy limit. Key Recommendations Reduce appropriations to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … No. 3 and West Sand Lake Fire District No. 1 . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Town of …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-1Resources for Local Officials
… Commissioner Training Contact Us Questions? Contact LGSA …
https://www.osc.ny.gov/local-government/resources/resources-local-officialsOpinion 2006-6
… the supervisor generally may determine to take time off for personal reasons in his or her discretion. You ask … generally were free to take as much or as little time off as they might wish under a schedule they controlled (see … equally to leaves of absence. As is the case with time off for illness, an elected town officer may determine to …
https://www.osc.ny.gov/legal-opinions/opinion-2006-6Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… test results through DOH’s Health Electronic Response Data System (HERDS) reporting system two days late. In addition, District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingXII.6 Overview – XII. Expenditures
… on how to process certain payment situations where the type of vendor or type of payment differs from the normal policies and …
https://www.osc.ny.gov/state-agencies/chapter-xii/xii6-overviewYour Membership Tier – Special 20- and 25-Year Plans
… plan election. This publication does not cover benefits for Tier 1 members or Tier 3 members covered under Article … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 and 6 members under Sections …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierOversight and Monitoring of the Universal Pre-Kindergarten Program
… (UPK) programs’ compliance with applicable health, safety, and financial reporting requirements. Our audit scope covered … Commissioner of Education (Regulations) require buildings and classrooms used for UPK to be safe and to comply with applicable fire safety, health, and …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programOpinion 91-56
… time it was rendered. The opinion may no longer represent those views if, among other things, there have been … such a five-year period, it would be essential to define what is meant by "operative" and to apply a test therefor. … purposes of this section". If "liability" was intended to mean only outstanding notes or bonds, this proviso would be …
https://www.osc.ny.gov/legal-opinions/opinion-91-56Compliance With School Safety Planning Requirements
… in Education (SAVE) Act. The audit covered the period July 1, 2015 through February 15, 2019. About the Program The … serves approximately 1.1 million students at about 1,800 elementary, middle, and high schools. Key Findings We … For example, one plan included an incorrect main phone number for the school and incorrectly listed key …
https://www.osc.ny.gov/state-agencies/audits/2019/06/12/compliance-school-safety-planning-requirementsOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… Objectives To determine whether the Gaming Commission (Commission) adequately monitors casinos to … About the Program The Commission regulates all aspects of gaming activity in New York and is responsible for overseeing … VLT casinos are required to remit a percentage of their gaming revenues to the State, and tribe/nation casino …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsDiNapoli: MetroPlus Enrollment Reached a Record High Over the Course of the Pandemic
… Yorkers through a variety of plans. Between February 2020 and June 2022, MetroPlus enrollment reached a record high of … of H+H is impacted by MetroPlus’s membership levels and members use of H+H health services. The amount of … of the COVID-19 pandemic,” DiNapoli said. “MetroPlus and H+H will have to continue to work together to provide …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-metroplus-enrollment-reached-record-high-over-course-pandemicOpinion 88-5
… policy may apply to elected officials; Whether the policy can be changed in a manner which would reduce benefits …
https://www.osc.ny.gov/legal-opinions/opinion-88-5DiNapoli: NYC Department for the Aging Faces Challenges Meeting Growing Home Care Needs
… New York City’s Department for the Aging (DFTA) provides home care and case management services to support older New Yorkers in maintaining their independence and … by State Comptroller Thomas P. DiNapoli. “New York City’s older population is growing, and demand for home care and …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-nyc-department-aging-faces-challenges-meeting-growing-home-care-needsUnified Court System Bulletin No. UCS-107
… payments, all retroactive adjustments will be paid in the most current agency. Retroactive Adjustments for Additional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-107-retroactive-payment-new-supplemental-location-payment-eligibleSUNY Bulletin No. SU-148
… Purpose To provide instructions to agencies for processing the salary increase Affected Employees SUNY … Eligibility Criteria $500 Salary Increase To be eligible for the $500 salary increase, employees must be: Granted a … remained in BU 08. To process the $500 salary increase for employees who become eligible after Pay Period 7, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-148-january-1-2008-500-salary-increase-certain-employeesVII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… instances, overages can be accounted-for as 'unearned' check payments to payees where such check payments are canceled or voided after the advance … is excused, the liability of the State and the issued check is canceled. Similarly, a partial payment check issued …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesNew York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… June 24, 2021 Edition Growth in Use of Telehealth Services Among Medicaid and Child Health Plus Beneficiaries in New York The COVID-19 pandemic prompted many changes in the ways New Yorkers conducted daily activities, with … The COVID19 pandemic prompted many changes in the ways New Yorkers conducted daily activities with …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021