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State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … For instance, there are no processes to identify new high-value data sets to publish on Open Data and OGS has … with the requirements of EO 95 and continues to identify new data sets to add to Open Data. However, the department …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsDiNapoli: 33 School Districts Reported in Fiscal Stress
… Statewide, there were 33 school districts designated in fiscal stress under New York State Comptroller Thomas P. … Fiscal Stress Monitoring System for the school year ending in 2019, up from 26 reported in both 2018 and 2017. “Some of New York’s school districts …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-33-school-districts-reported-fiscal-stressE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2015, E&D reported approximately $11.8 million in reimbursable costs for the SEIT preschool cost-based … 3 fiscal years ended June 30, 2015, we identified $711,676 in reported costs that did not comply with the requirements in the RCM and the CFR Manual, as follows: $300,142 in …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… , Cohoes Housing Authority , Town of Covington and the Gardiner Fire District . “In today’s fiscal climate, budget … an annual audit of the supervisor’s records and reports. Gardiner Fire District – Length of Service Award Program … Cohoes Housing Authority Town of Covington and the Gardiner Fire District …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-auditsDual Employment
… these staff violated time and attendance rules, resulting in payroll payments for time potentially not worked. Several … improper activity such as claiming to be working two places at the same time, not allowing sufficient commute time … controls, sometimes with management's knowledge. In most cases, due to poor supervision and record-keeping …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-0DiNapoli Expands Anti-Corruption Initiative
… of Investigations to build on efforts which resulted in 30 arrests and the restitution of $3 million last year. The … providers recovered more than $2 million, prompted six arrests, four convictions and resulted in legislation … promote cancer screening for indigent New Yorkers; and The arrests and convictions of various local officials from the …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-expands-anti-corruption-initiativeState Agencies Bulletin No. 947
… regarding Form W-5, Earned Income Credit Advance Payment Certificate. Background The Federal government provides … regarding Form W5 Earned Income Credit Advance Payment Certificate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/947-agency-instructions-employees-who-claim-advance-earned-income-tax-creditAccounts Payable Advisory No. 29
… of the New York Codes, Rules and Regulations requires the head of an agency to certify to the Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient internal … Section 110 of New York State Finance Law requires the head of the agency certify or approve vouchers for submission …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationDiNapoli: Livingston County Woman Pleads Guilty to Stealing Over $25,000 in Her Deceased Mother's State Pension Payments
… guilty to stealing more than $25,000 in New York state pension payments made to her deceased mother. “Ms. Chatley … across the state and country to protect the New York state pension system from fraud.” Williams said, “Concealing the … case. Ms. Chatley deceitfully manipulated the New York pension system by using her deceased mother’s pension to fill …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-livingston-county-woman-pleads-guilty-stealing-over-25000-her-deceased-mothers-state-pensionChurchville-Chili Central School District – Procurement (2025M-18)
… policies? Audit Period July 1, 2022 – February 10, 2025 Understanding the Program Generally, school district … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this … To the extent practicable, implementation of the CAP must begin by the end of the next fiscal year. For more …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18NYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… expenses reported on NYSARC Rockland’s 2020 and 2021 CFRs for the fiscal year ended June 30, 2021. About the Program NYSARC Rockland is a not-for-profit special education provider located in Valley … between the ages of 3 and 5 years at one location. For the purpose of this report, this program is referred to …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualAbout Statement No. 68 – Governmental Accounting Standards Board
… employers participating in state and local government pension plans to report their proportionate share of the collective Net Pension Liability in their financial statements, as well as … employers participating in state and local government pension plans to report their proportionate share of the …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Opinion 90-50
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. STREETS AND HIGHWAYS -- Improvements (municipal highway construction performed by State in connection with … New York State Department of Transportation DOT performs highway construction on their behalf pursuant to subdivision …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Opinion 88-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether construction costs of park facilities may be included as a part of the expense of sewer district improvements …
https://www.osc.ny.gov/legal-opinions/opinion-88-22X.6 Overview – X. Guide to Vendor/Customer Management
… the Statewide Vendor File with Special Use Vendor IDs for processing transactions to unique vendors. Special Use … a ten-digit number starting with ”0” and are established for a specific business purpose other than for routine business use, including specific contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x6-overviewCUNY Bulletin No. CU-726
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … the eligibility criteria are affected. Background Pursuant to Section 6220 of New York State Education Law, yearly increments are to be paid in January and July for all eligible Professional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-726-january-2022-city-university-new-york-cuny-incrementsCUNY Bulletin No. CU-695
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … the eligibility criteria are affected. Background Pursuant to Section 6220 of New York State Education Law, yearly increments are to be paid in January and July for all eligible Professional …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-695-january-2021-city-university-new-york-cuny-incrementsNew York’s Economy and Finances in the COVID-19 Era
… Parts of the State The number of Temporary Assistance (TA) recipients statewide has continued to climb from the … of New York City (the rest-of-state) saw increases in TA recipients from March to July 2020. Overall, the number of …
https://www.osc.ny.gov/reports/covid-19-october-28-2020Opinion 89-3
… award a contract to a bidder whose bid varies from the bid specifications, have concluded that a variance which is … 415 NYS2d 413). A bid which varies materially from the specifications is "tantamount to a proposal for new bid specifications" ( Merritt v Gallagher , 96 AD2d 933, 934, 466 …
https://www.osc.ny.gov/legal-opinions/opinion-89-3Unified Court System Bulletin No. UCS-296
… provided the employee: Is in an eligible bargaining unit on the payment effective date: and Has a Payroll Status of … Compensation Leave or an Unpaid Military Stipend Leave on 04/01/2021; and Has completed 120 full workdays between … 04/01/20 and 03/31/21; and Has a Pay Basis Code of ANN on the payment effective date; and Received a performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-296-april-2021-state-new-york-unified-court-system-ucs-increments