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State Comptroller DiNapoli Releases Municipal & School Audits
… Cooperative Educational Services (BOCES) – Building Access Badge Accounts BOCES officials did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that … longer needed out of the 87 active non-employee individual badge accounts. They also created 25 duplicate accounts in …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Mattituck Fire District – Claims Audit (2025M-48)
… [read complete report – pdf] Audit Objective Did the Board of Fire Commissioners (Board) of the Mattituck Fire District (District) effectively audit claims before payment? Audit Period January 1, 2023 – June 30, 2024 … Did the Board of Fire Commissioners Board of the Mattituck Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Transportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… due back in court on Nov. 12. The charges filed in this case are merely accusations and the defendants are presumed …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeOpinion 90-64
… This opinion represents the views of the Office of the State Comptroller at the time … (need for when determining to improve park district) TOWN LAW, §202-b; LOCAL FINANCE LAW, §35.00: The … to increase or improve facilities of a town park district is not subject to referendum. A bond resolution authorizing …
https://www.osc.ny.gov/legal-opinions/opinion-90-64York Central School District – Lead Testing and Reporting (S9-25-19)
… report and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in plumbing and has … identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Medicaid Program – Managed Long Term Care Premium Rate Setting
… costs. Key Findings Two MCOs reported a total of $82.3 million in medical costs for services procured through a … of costs led to questionable payments of at least $82.3 million. We determined the Department does not have a …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… New Yorkers in residential drug treatment programs have been poorly served by the failure of the state’s Office of Addiction Services and Supports … Thomas P. DiNapoli. “The COVID pandemic wreaked havoc in the lives of many New Yorkers, including those vulnerable …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsFreedom of Information Law (FOIL)
… records. Under FOIL, an agency must make records available for public inspection and copying, except to the extent that … Upon entering the main entrance, advise security that you are visiting to submit a request for FOIL records. … information that cannot be disclosed pursuant to FOIL, and other factors. If you will be charged a fee for the records, …
https://www.osc.ny.gov/help/foilVillage of Sherburne – Budgeting (2025M-83)
… Audit Objective Did the Village of Sherburne (Village) Board of Trustees (Board) develop realistic budgets? Audit Period February 28, … – August 29, 2025 Understanding the Audit Area A village board must develop realistic budgets for financial stability, … Did the Village of Sherburne Village Board of Trustees Board develop realistic budgets …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83CUNY Bulletin No. CU-639.1
… This bulletin supersedes Payroll Bulletin CU-639 Purpose To notify agencies of an automatic dues increase Affected … bi-weekly deduction for Union Dues (Code 254) from $24.03 to $24.43 for full-time employees and from $15.58 to $15. 88 for hourly employees. Agency Actions Notify …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-6391-district-council-37-local-2627-dues-increaseTravel Advisory No. 16
… GFO Update – Chapter XIII, Section 9 - Allowed Values for Processing Payments in SFS Reference: Guide to Financial … Operations: Chapter XIII, Section 9 – Allowed Values for Processing Payments in SFS Guidance: The Office of the … Deployment: Travel required for emergency responses due to snow storms, hurricanes, flooding, public health crises, etc. …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/16-gfo-update-chapter-xiii-section-9-allowed-values-processing-payments-sfsFederal Impact on Higher Education – Federal Funding and New York
… upcoming budget appropriations for federal fiscal year 2026 and Executive action put at risk the competitiveness … of over 1,800 grants by the National Institutes of Health (NIH) through June 2025. Accompanying this action, the … 6 most provisions will become effective as of the 2026-27 academic year. The U.S. Department of Education is …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-impact-higher-educationOpinion 92-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC CONTRACTS -- Policies and Procedures (inclusion of purchases by town highway superintendent); (supersession … to that statute that all purchases or leases in excess of $50000 by the highway superintendent be approved by the …
https://www.osc.ny.gov/legal-opinions/opinion-92-43DiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… poor conditions still exist at many facilities across New York state with significant problems including mold, … garbage in rooms, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. In 2016, … and county health offices across the state, excluding New York City. The district and county offices are …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessSelected Management and Operations Practices
… from personal property disposals. Key Findings NYPA sold scrap metal and plant equipment (valued at over $900,000) … Establish controls over the valuation and sale of scrap metal. Improve controls over fleet assets sales. …
https://www.osc.ny.gov/state-agencies/audits/2016/08/01/selected-management-and-operations-practicesEDSS - Glossary of Terms
… the contract number, used internally by the state agency to facilitate internal agency business needs. No special … Comments Any additional message the state agency needs to relay to OSC that is not covered in any other field. Dates Start … Terminology related to a Contract Reporter Exemption Request and a Procurement …
https://www.osc.ny.gov/state-agencies/contracts/edss-glossary-termsOpinion 90-29
… discussed in the opinion. PUBLIC OFFICERS AND EMPLOYEES -- Restitution Agency (deposit of unclaimed funds) MUNICIPAL FUNDS -- Unclaimed restitution payments (transfer to general fund not … §213; CRIMINAL PROCEDURE LAW, §420.10: All undisbursed restitution payments, as defined by statute, regardless of …
https://www.osc.ny.gov/legal-opinions/opinion-90-29Opinion 88-60
… to operate a facility at a park which is termed a license or concession, but which, in substance, constitutes a … legislative authority. GENERAL MUNICIPAL LAW, §103: A true license or concession arrangement, which does not involve a … ask under what circumstances an agreement designated as a "license" or "concession" to operate a facility at a village …
https://www.osc.ny.gov/legal-opinions/opinion-88-60Opinion 98-14
… Law, §10[1][ii][d][3], this grant of authority generally does not extend to town finances as provided in article 8 of …
https://www.osc.ny.gov/legal-opinions/opinion-98-14DiNapoli Report Finds Big Five School Districts' Use of Pandemic Aid Reflects Different Priorities
… districts received $8.6 billion in federal pandemic relief funds, and analysis by New York State Comptroller Thomas P. … sizeable differences in how school districts are using the funds. The New York City Department of Education plans to use … (Las Vegas) have allotted from 0.4% to 17.1% of their funds for early childhood programs. Spending for Pandemic …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-report-finds-big-five-school-districts-use-pandemic-aid-reflects-different-priorities