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State Comptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: NYC Human Resources Administration (HRA) and the Office of Temporary and Disability Assistance (OTDA): … also determined that changes were necessary to reduce the number of overturned HRA determinations and costly, and …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits-0True North Rochester Preparatory Charter School – Contract Management (2014M-073)
… for certain costs and allows one party − the CMO − to train the Directors of Operations, who are responsible for …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mState Comptroller DiNapoli Releases Municipal Audits
… audits of Town of Beekmantown , Town of Carlton , Poughkeepsie Housing Authority , Town of Sheldon , Walton … and only made one deposit at the end of each month. Poughkeepsie Housing Authority – Procurement and Information … completed audits of Town of Beekmantown Town of Carlton Poughkeepsie Housing Authority Town of Sheldon Walton Fire …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-2Village of Hempstead – Budget Review (B7-13-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and … for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant revenue and expenditure …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13Opinion 2006-4
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Deposits and Investments (term of an irrevocable letter of credit issued as security by a qualifying federal … General Municipal Law that limit to ninety days the term of an eligible letter of credit applies to a letter of credit …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… in the Towns of Afton, Bainbridge, Coventry, Guilford, Norwich and Oxford in Chenango County; the Town of Sanford in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mAuditory Oral Learning Center – Compliance With the Reimbursable Cost Manual
… SED cost-based programs. AOLC has an Executive Director (ED), who is responsible for the overall general administration of AOLC. The ED is appointed by, and under the general direction of, the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manualDiNapoli: MTA Fiscal Outlook Continues To Improve but Uncertainties Tied to Federal Actions Cloud Future
… (MTA) finances is increasingly reliant on its ability to find significant savings, grow ridership, and efficiently execute capital improvements, according to State Comptroller Thomas P. DiNapoli’s annual review of … cloud future investments, which could force the Authority to make difficult choices between balancing debt levels with …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-mta-fiscal-outlook-continues-improve-uncertainties-tied-federal-actions-cloud-futureState Agencies Bulletin No. 2360
… Contract Pay Teacher: Method of Payment: In accordance with the Collective Bargaining Agreement (CBA), teachers who … Pay page for the academic year 2025-2026 for employees with a Comp Rate Code of 21P. Note: OSC will not … Pay page will be automatically populated for all employees with the Comp Rate Code 21P who are Hired, Rehired, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2360-restoration-contract-pay-and-additional-pay-21p-institution-teachersXI.4.A Not-for-Profit Prompt Contracting – XI. Procurement and Contract Management
… Law establishes time frames for processing contracts and related documents; provides for written directives, waivers … Contracting Law requires processing of NFP contracts and related documents within the following time frames for both … Not more than 45 days after the latest date on which related appropriations are enacted. DOB Issue a Certificate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi4a-not-profit-prompt-contractingDiNapoli: State Should Improve Financial Literacy Efforts
… New Yorkers are trying to get through tough economic times right now. Having the right information and tools to manage their … Literacy Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-should-improve-financial-literacy-effortsXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… the Comptroller’s Refund Account) that are returned and/or need to be reissued. These checks can be easily identified … - Refund Account. Refund checks also contain a letter “P” or “W” in the upper right hand corner and will contain one … information regarding vendor checks that are returned or need to be reissued, see Section 9.C – Reissuing or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkLaw Pertaining to SUNY Police Officers
… Overview 2 A law pertaining to SUNY police officers was enacted on December 18, 2015. … allowed sworn SUNY police officers who were members of the New York State and Local Employees’ Retirement System (ERS) to transfer to the Police and Fire Retirement System (PFRS). …
https://www.osc.ny.gov/retirement/members/law-pertaining-suny-police-officersState Agencies Bulletin No. 1921
… Purpose The purpose of this bulletin is to inform agencies of OSC’s … Unit (APSU) – BU31 who meet the eligibility criteria are affected. Background Chapter 55 of the Laws of 2021, … into Time Entry using the Earnings Code APB (Adj PSB). OSC has updated Earnings Code PSA to be used to report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1921-changes-calculation-and-retroactive-adjustment-pre-shift-briefingTown of Denmark – Claims Auditing (2026M-32)
… [read complete report – pdf] Audit Objective Did the Town of Denmark (Town) Board (Board) properly audit and approve … – January 21, 2026 Understanding the Audit Area The audit of claims is often the last line of defense in preventing unauthorized, improper or fraudulent …
https://www.osc.ny.gov/local-government/audits/town/2026/06/26/town-denmark-claims-auditing-2026m-32DiNapoli: Thruway Authority Needs Plan to Meet Future Costs
… recommended the authority develop and implement a long term capital plan given that its current revenue … New York drivers and taxpayers.” The Thruway Authority is responsible for overseeing and maintaining the Thruway, a … sufficient to cover its day-to-day operating expenses, there is considerable risk that revenues will fall short of …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-thruway-authority-needs-plan-meet-future-costsState Agencies Bulletin No. 1843
… to inform agencies of the new naming convention associated with the Locked Queries, and the updated and new locked … in PS_Query based on agency requests to assist them with their job duties. Effective Dates This is effective … below for categories and respective codes. Locked queries with the older naming convention will be deleted on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1843-updates-existing-and-new-locked-queries-psqueryState Agencies Bulletin No. 2248
… of OSC’s automatic processing of the April 2023 and 2024 retroactive increases to Location Pay and Location Mid-Hudson pay and the April 2024 retroactive increases to Facility Security Pay, Hazardous Duty Pay, and Expanded Duty Pay, and … of OSCs automatic processing of the April 2023 and 2024 retroactive increases to Location Pay and Location …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2248-april-2023-and-2024-retroactive-increases-location-pay-and-location-midRivendell School – Compliance With the Reimbursable Cost Manual
… Reports (CFRs) were properly documented, program-related, and allowable pursuant to the State Education Department’s … to children with disabilities between the ages of three and five years. During the 2013-14 school year, Rivendell … students to Rivendell based on clinical evaluations, and the municipality pays for the services Rivendell provides …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/rivendell-school-compliance-reimbursable-cost-manualTuition Assistance Program – DeVry College
… Twelve of these students did not have certificates of graduation or the recognized equivalent of such a …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/tuition-assistance-program-devry-college