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State Comptroller DiNapoli Releases Audits
… (2025-F-12) Nearly half of all students who complete high school and go to college require remedial courses, and nearly … refers to the set of skills, behaviors, and knowledge a high school student should have before enrollment in their …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… cooperative developments with approximately 47,000 total apartments in NYC. Apartments in Mitchell-Lama developments tend to be desirable … consequently, the waiting lists for many of these apartments can be quite lengthy. To ensure efficient turnover …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsEmployer E-News Archive — 2025
… Pages and Receive Notifications Time is Up to Switch to Enhanced Reporting Most Employers Have Made the Switch! … for Contribution Overpayments Time is Up to Switch to Enhanced Reporting Most Employers Have Made the Switch! … Costly Issues for Your Employees Time is Up to Switch to Enhanced Reporting Most Employers Have Made the Switch! …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025State Agencies Bulletin No. 1996
State Agencies Bulletin No 1996
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997
… This bulletin is superseded by Payroll Bulletin No. 1997.1 . Purpose The … processing instructions regarding the implementation of a pilot program establishing a temporary overtime rate for employees in certain titles represented by C82 working at a DOH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainIncentives for Non-Profit Service Providers’ Recruiting and Retention Efforts
… programs or reduce operations. According to the National Core Indicators Staff Stability data for 2020, New York’s …
https://www.osc.ny.gov/state-agencies/audits/2026/07/16/incentives-non-profit-service-providers-recruiting-and-retention-effortsDiNapoli Releases November State Cash Report
… $23.3 million higher than the latest projections included in the mid-year update to the Financial Plan. The state also … November, All Funds receipts totaled $94.9 billion, a decline of $777.3 million or 0.8 percent from a year … General Fund and All Governmental Funds. The General Fund is the major operating fund of the state. All Governmental …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportService Credit – Divorce and Your Benefits
… credit for employment before they joined NYSLRS or for military service. For most members, the total amount of … denominator: 50% x the years of service earned during the marriage the member’s total service credit Purchased … of that service if the employment occurred during the marriage. NYSLRS cannot credit the ex-spouse with service …
https://www.osc.ny.gov/retirement/members/divorce/service-creditDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… and the New York State Police, today announced the arrest of former Lake Luzerne trustee Mark McLain for … Carusone and the New York State Police today announced the arrest of former Lake Luzerne trustee Mark McLain for …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubSelected Financial Management Practices
… Purpose To determine if the Hudson River Park Trust has established adequate controls over the … 2010 through March 26, 2014. Background The Hudson River Park Trust (Trust) is a public benefit corporation authorized under the Hudson River Park Act (Act) in 1998. The Act also created Hudson River …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesNew York Youth Jobs Program (Follow-Up)
… ones. Under the Program, eligible employers may receive tax credits when they hire unemployed or underemployed youth … care or being homeless. Employers are entitled to claim tax credits equal to $750 per month, for up to six months, … youth eligibility and also calculates the dollar amount of tax credits that an employer is entitled to claim. The …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followReimbursement of Social Services Costs (2013MS-3)
… are directly billed to the DSS. In addition, counties are reimbursed for the indirect costs they incur delivering … social services programs for which costs are federally reimbursed. Calculate the costs of these services and apply …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3Schuyler County – Court and Trust Funds (2021-C&T-1)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … may be provided to the court and then delivered to the County Treasurer (Treasurer) for safekeeping. Payments made … on the property). These actions are recorded in the County Clerk’s (Clerk) office when payments are deposited as …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1DiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… Unrestricted state aid for cities towns and villages has remained flat or declined over …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflationDiNapoli: Former Esperance Fire Chief Charged With Stealing $10,000
… Esperance Fire and Rescue Squad and the Fallen Firefighter Memorial, State Comptroller Thomas P. DiNapoli and New York … stealing from the department and Fallen Firefighter Memorial,” James said. “Anyone who uses their trusted … additional $5,751 from the Schoharie Fallen Firefighters Memorial fund account, which he had sole access to. He …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-former-esperance-fire-chief-charged-stealing-10000Overtime Temporarily Excluded from Tier 6 Contribution Rates
… are due a refund for contribution overpayments retroactive to April 1, 2024. In October, we mailed a letter to your Payroll Contact(s) and provided a breakdown of the … in the View All table. For step-by-step instructions on how to manually report or use the file upload process, refer …
https://www.osc.ny.gov/retirement/employers/overtime-temporarily-excluded-tier-6-contribution-ratesTown of Marathon – Transparency of Fiscal Activities (S9-25-21)
… Understanding the Audit Area To help promote transparency, a town board should conduct a thorough and sufficiently … as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the … in the Town Clerk’s (Clerk’s) office. 1 The trial balance is an internal accounting report that lists every account in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Central School District , Roosevelt Children’s Academy Charter School and South Colonie Central School … percent of the ensuing year’s budget. Roosevelt Children’s Academy Charter School – Selected Financial Operations …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… for 17,560 gallons of gasoline, valued at nearly $55,000. The district did not ensure compliance with its … for legitimate district purposes. This included more than 10,000 gallons of gasoline, valued at $31,277, used by a …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… of Cooperative Educational Services. Education Law Section 1950 Board may create the office of claims auditor. Education Law Section 1950(4)(k) County Board of Supervisors or Legislators. County …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-references