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Opinion 94-28
… and Duties (authority to pay expenses associated with advance planning undertaken for existing or proposed district … to reimburse county general fund for costs associated with advance planning to study feasibility of county-wide … MUNICIPAL LAW, §99-d: Expenses incurred by a county for advance planning pursuant to General Municipal Law, §99-d may …
https://www.osc.ny.gov/legal-opinions/opinion-94-28Selected Aspects of the Minority- and Women-Owned Business Enterprises Program
… systems to ensure that pertinent files and records can be easily retrieved and accessed. Formally require and …
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)
… in our initial audit report, Employee Qualifications, Hiring, and Promotions (Report 2017-S-48 ). About the Program … Bus , 39 at SIR , 68 at MaBSTOA, and 387 at Transit. The hiring and promotion processes used by Transit are determined … 17, 2019, were to determine whether the MTA used similar hiring and promotional policies, procedures, and directives …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… is accounted for by additional spending from federal clean water funding provided by the federal Infrastructure … for 20 percent of all EPF revenues over this period. Clean Water, Clean Air, and Green Jobs Environmental Bond Act of 2022 In …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureState Comptroller DiNapoli Releases Audits
… which provides up to $25,000 annually per individual or unit toward supportive housing for vulnerable populations … the final one. Department of Health – Management of Indoor Air Quality for Individuals With Asthma (Follow-Up) … (DOH) Healthy Neighborhoods Program, designed to provide environmental health services to targeted high-risk …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … Payments for Brand Name Drugs (Follow-Up) (2024-F-9) New York’s Medicaid program, administered by the Department … at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsVoluntary Compliance Program
… What is Voluntary Compliance? Voluntary compliance provides … to an auditor dedicated to responding to any questions. Company can perform a full review independently with oversight. Be …
https://www.osc.ny.gov/unclaimed-funds/reporters/voluntary-compliance-programDiNapoli: Former Durhamville Fire Department Treasurer Pleads Guilty to Stealing Over $92,000
… Police Superintendent Steven G. James announced today that the former treasurer of the Durhamville Fire Department, … enjoyment and personal gain. This guilty plea exemplifies that public servants who take advantage of their position … attempted to make a deposit and was informed by the bank that the department account had been closed due to a negative …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-durhamville-fire-department-treasurer-pleads-guilty-stealing-over-92000The Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… Jefferson and Lewis counties pay tuition to Arc-JSLC using reimbursement rates set by SED. The State, in turn, … to the costs reported on Arc-JSLC’s CFRs and tuition reimbursement rates, as warranted. Remind Arc-JSLC officials …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualHealth Information Management Department – Selected Procurement and Human Resources Practices
… Purpose To determine if the Health Information Management Department at Stony Brook University Hospital complied with applicable requirements … rights, and hiring and promotion practices. The Hospital’s Health Information Management Department (Department) is …
https://www.osc.ny.gov/state-agencies/audits/2014/09/16/health-information-management-department-selected-procurement-and-human-resources-practicesGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… focused primarily on expenses claimed on Gingerbread’s CFR for fiscal year 2012-13 and certain expense categories on Gingerbread’s CFRs for the two fiscal years ended June 30, 2012. Background Gingerbread is a not-for-profit organization that provides center-based (full-day, …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualOversight of Runaway and Homeless Youth
… through February 21, 2020. About the Program Homelessness can make youth vulnerable to violence, crime, and sexual … support. Counties that operate certified RHY programs can opt in to receive RHY funding from OCFS. Every county – …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthSUNY Bulletin No. SU-385
… ) Next of Kin Affidavit ( AC 934-P ), and original death certificate should be submitted to the Payroll Reversal and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-385-december-2025-increase-preceptor-incentive-program-paymentGreenburgh Central School District – Procurement (2024M-147)
… contracts in a cost-efficient manner and provide oversight of awarded contracts? Audit Period July 1, 2022 – August 31, … per unit/labor hour rather than a fixed cost. The Board of Education (Board) designated a purchasing agent to be … contracts in a cost-efficient manner through the use of competitive bids or an exception to the competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/greenburgh-central-school-district-procurement-2024m-147Village of Washingtonville – Budget Review (B24-6-1)
… the Village, subject to the provisions of Local Finance Law (LFL) Section10.10, to issue debt not to exceed $4.5 … and financial records precludes us from concluding on the Village’s tax cap compliance. Key Recommendations … greater than the tax levy limit (tax cap) unless a local law is adopted to override the limit. Review the estimates …
https://www.osc.ny.gov/local-government/audits/village/2024/01/22/village-washingtonville-budget-review-b24-6-1DiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… lower than the national average due to the state’s higher enrollment in public health insurance programs, which … in 2010 to 27.7% in 2021 and surpassed national Medicaid enrollment rates every year. Record Medicaid enrollment in 2021 reflects an increase in enrollment …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackState Comptroller DiNapoli Releases Municipal & School Audits
… records. The treasurer did not solely receive and deposit all money as required and allowed a member to handle hall … and withdrew district money. The board did not ensure all goods and services were procured in compliance with state … ensure the treasurer received, accounted for and dispersed all district money. Border City Hose Company – Financial …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0State Agencies Bulletin No. 1843
… Queries, and the updated and new locked queries available for agency use in PS_Query. Background OSC provides Locked … a folder named LOCKED. Using the Advanced Search type the word LOCKED in the box next to the “Folder Name begins with” … or place any query in the LOCKED folder. When performing a Save As, remove the word LOCKED from the folder field and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1843-updates-existing-and-new-locked-queries-psqueryComptroller DiNapoli Releases Municipal Audits
… or make regular bank deposits for money collected from the soccer concession stand. Longwood Public Library – Bank …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Statement on New York City Budget
… that it faces beginning in City Fiscal Year (CFY) 2027. For years, my office has identified budget risks associated … to the city’s stated budget gaps. I commend the mayor for taking the much needed step of publicly recognizing those … the full scope of these expenses in its Preliminary Budget for CFY 2027 next month. “As the federal and state budgets …
https://www.osc.ny.gov/press/releases/2026/01/state-comptroller-dinapoli-statement-new-york-city-budget