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Oversight of Contract Expenditures of Palladia, Inc.
… in the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual), OASAS’ Administrative and Fiscal … the three fiscal years ended June 30, 2018, we identified $2,508,682 in costs that did not comply with the requirements … agency administration costs. Key Recommendations Recover $2,508,682 in unallowable and/or unsupported costs from …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incState Agencies Bulletin No. 2094
… of this bulletin is to notify agency payroll offices of a change in Direct Deposit access and visibility that is … Display Changes OSC will update the Request Direct Deposit panel and Review Paycheck panel in PayServ to mask the … masked, displaying only the last 4 digits. OSC has created a new role for audit access to the Request Direct Deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2094-payserv-direct-deposit-access-changes-national-automated-clearing-houseState Agencies Bulletin No. 2094.1
… of this bulletin is to notify agency payroll offices of a change in Direct Deposit access and visibility that is … Display Changes OSC will update the Request Direct Deposit panel and Review Paycheck panel in PayServ to mask the … masked, displaying only the last 4 digits. OSC has created a new role for audit access to the Request Direct Deposit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20941-payserv-direct-deposit-access-changes-national-automated-clearingRiverhead Central School District – Financial Operations (2025M-64)
… Area The Board and District officials are responsible for developing policies and procedures to ensure the Board … financial operations. The Assistant Superintendent for Business (Assistant Superintendent) oversees the … as the custodian of District funds, is responsible for signing checks, making electronic payments and transfers …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Middlesex Fire District – Procurement (2025M-135)
… Did Middlesex Fire District (District) officials ensure the procurement of goods and services in an economical manner? Audit Period January 1, 2024 – October 24, 2025. We extended the audit period back to January 1, 2022 to review the … Did Middlesex Fire District District officials ensure the procurement of goods and services in an economical manner …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-procurement-2025m-135Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and … separation from service, represent a significant portion of a village’s annual budget. To properly control and account … accounting for approximately $800,000 (40 percent) of the total. Audit Summary Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123State Agencies Bulletin No. 1128
… reduced and reported to the Employees’ Retirement System in accordance with the Deficit Reduction Plan. Affected Employees CSEA employees in the following bargaining units who are enrolled in ERS (Retirement Plan 7Y): Administrative Services BU02 … be reduced and reported to the Employees Retirement System in accordance with the Deficit Reduction Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1128-deficit-reduction-reporting-employees-retirement-system-ers-employeesState Agencies Bulletin No. 409
… Purpose To provide an overview of Contract Pay and highlight the changes resulting from the Payroll System upgrade. Affected Employees Teachers in Pay Basis Code 21P Overview Contract Pay is the process used by the Payroll System for teachers … To provide an overview of Contract Pay and highlight the changes resulting from the Payroll …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/409-changes-contract-pay-page-institution-teachersContract Advisory No. 34
… to reflect applicable changes to the approval thresholds for the Office of the State Comptroller (OSC), but the … Approval Threshold Summary Chart within Chapter XI.2.A for additional information. The discretionary thresholds … and justify the reasonableness of the price to be paid. Buy only from a responsible bidder. Comply with the …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/34-discretionary-purchasing-and-advertising-thresholdsState Authority Codes
… District Transportation Authority 55330 Central New York Regional Transportation Authority 55210 City University … Erie County Fiscal Stability Authority 55290 Erie County Medical Center Corporation 22580 Hudson River Park Trust 21719 Long …
https://www.osc.ny.gov/public-authorities/state-authority-codesOpinion 92-45
… of fee for ambulance service) GENERAL MUNICIPAL LAW, §209-b(4): A fee may not be imposed for the services of an … to whom they provide service. General Municipal Law, §209-b authorizes fire districts to organize within their fire … (Memorandum of Joint Legislative Committees on Fire Laws re: L 1957, ch 849, McKinney's Session Laws of 1957, p 2171; …
https://www.osc.ny.gov/legal-opinions/opinion-92-45DiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… State Police Superintendent Steven G. James announced that the former president of the Snowdrifters of Stratford, Chad Daley, 52, pleaded … State Police Superintendent Steven G James announced that the former president of the Snowdrifters of Stratford Chad Daley 52 pleaded guilty …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitDiNapoli: Financial Settlements and Federal Aid Boosted State Revenue to $149 Billion in 2014-15
… Fund and the Rainy Day Reserve Fund, respectively; and Lottery revenues of $3.2 billion were $66.8 million, or 2 …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-financial-settlements-and-federal-aid-boosted-state-revenue-149-billion-2014-15Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … minor improvements that can be made in each area. New York City Department of Education (DoE): Compliance With State … report. State Education Department: Finger Lakes United Cerebral Palsy, Compliance with the Reimbursable Cost Manual …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-state-auditsDiNapoli: Wallkill Fire District Board Chair Charged with Stealing $240,000
… The chairman of the Wallkill Fire District’s Board of Fire Commissioners was … The chairman of the Wallkill Fire Districts Board of Fire Commissioners …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-wallkill-fire-district-board-chair-charged-stealing-240000Taxes – 2022 Financial Condition Report
… in the SFY 2021-22 Enacted Budget. Personal income tax (PIT) collections grew by 28.6 percent due, in part, to the increase in tax rates for … rate equal to 10.9 percent for incomes over $25 million). PIT collections also benefited from a 12.4 percent increase …
https://www.osc.ny.gov/reports/finance/2022-fcr/taxesSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… 600 children between the ages of three and five years in the New York City boroughs of Brooklyn, Queens, and the … ended June 30, 2011. Key Findings We identified $1,776,434 in unsupported and/or inappropriate costs charged to the … Sunshine Developmental improperly claimed: $1,375,964 in compensation paid to individuals for services provided to …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualOversight of the Early Intervention Program’s State Fiscal Agent
… including timely processing of provider claims for Early Intervention services provided. The audit covered the … Health (Department) is the lead agency responsible for the Early Intervention Program (Program). The mission of the Program is to identify and evaluate as early as possible those infants and toddlers from birth to …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentRailroad Bridge Inspection Program
… Purpose To determine whether the Department of Transportation (Department) properly oversees railroads operating in the State to ensure they meet the bridge inspection … To determine whether the Department of Transportation properly oversees railroads operating in …
https://www.osc.ny.gov/state-agencies/audits/2013/12/09/railroad-bridge-inspection-programSelected Aspects of Discretionary Spending
… for personal items and other questionable items, such as movie tickets to be sold to employees. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2