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Archived Publications
… Municipalities: Three-Year Review - 9/27/2016 Three Years of School District Fiscal Stress Results: School Years 2012-13 to 2014-15 - 1/28/2016 Three Years of the Fiscal Stress Monitoring System - Results for … Monitoring Summary Results: Common Themes for Villages - 2/07/14 Fiscal Stress Monitoring Summary Results: Common …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-publicationsTown of Carmel - Procurement (2019M-179)
… Town officials procured goods and services according to the purchasing policy and General Municipal Law (GML). Key … Key Recommendations Revise the procurement policy to provide a clear method for procuring professional … Town officials procured goods and services according to the purchasing policy and General Municipal Law GML …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Medicaid Program – Overpayments for Services Also Covered by Medicare Part B
… if the Department of Health overpaid health care providers for Medicaid claims for Medicare Part B coinsurance. The audit covers the period … 31, 2009. Background Medicare is a federal health program for the elderly and disabled. It consists of several parts. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bCity of Johnstown – Financial Management (2020M-134)
… to respond to our findings and recommendations within 30 days of the exit conference, but they did not respond. … …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Briarcliff Manor Union Free School District - Procurement (2020M-173)
… professional services. We tested 14 vendors paid a total of $3,961,336 and found that District officials used a … we reviewed, they did not seek competition for three out of the six professional service providers in the past five …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173State Agencies Bulletin No. 1808
… to inform agencies of the content information for the 2019 Form W-2. Affected Employees All employees who received a Form W-2 Wage and Tax Statement for calendar year 2019 are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1808-form-w-2-wage-and-tax-statement-calendar-year-2019Cortland County - Financial Management and Reporting (2019M-162)
… had accurate and complete financial information with which to manage operations. Key Findings The Legislature failed to adequately oversee the County’s finances. The Legislature: Failed to address extended vacancies in key financial positions. …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Town of Chili - Financial Management and Cash Receipts (2019M-167)
… [read complete report - pdf] Audit Objective To determine whether the Board and Town officials adopted … budgets and effectively managed fund balance and reserves. To determine whether Town departments were properly …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167SUNY Bulletin No. SU-288
… Purpose The purpose of this bulletin is to notify agencies of the new voluntary deduction code for … Employees Members of United University Professions (UUP) in bargaining unit 08 are affected. Effective Date(s) … and/or changes in a weekly file. Agency update access is not available for this deduction. Agency Actions Agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-288-new-voluntary-pet-insurance-deduction-code-490-employeesState Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… managements’ opposition to shareholder proposals and increase costs for investors. These proposals are contrary to …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesNew York Mills Union Free School District – Procurement (2020M-79)
… service providers totaling $89,421. No written or verbal quotes were obtained for the purchase of goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/new-york-mills-union-free-school-district-procurement-2020m-79State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… equally sharing in the state’s economic prosperity. “This is a good time for our state to shape our future and agree to …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsManagement of Energy Consumption
… Order No. 111 (EO 111) issued on June 10, 2001, directs State agencies and public authorities to be more energy … 111 Purchase of Renewable Energy (2008-S-80) New York State Energy Research and Development Authority: Compliance …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionOpinion 88-66
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … program developed by an employee of the school district. STATE CONSTITUTION, ARTICLE VIII, §1; EDUCATION LAW, §2511: A … appropriate consideration. Article VIII, §1 of the State Constitution prohibits a school district from making …
https://www.osc.ny.gov/legal-opinions/opinion-88-66Opinion 88-65
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … by a one-to-six family residence located within the state which receives money from a mortgagor for the purpose … banking corporation licensed to do business in this state; national banking association; federal savings bank or …
https://www.osc.ny.gov/legal-opinions/opinion-88-65Local Government Ethics
… Comptroller DiNapoli's Legislative Program Legislative Session 2015-2016: A.7669 (Magnarelli) – …
https://www.osc.ny.gov/legislation/local-government-ethics-0Administration of Non-Competitive and Limited-Competition Contracts
… non-competitive and limited-competition contracts with vendors. We also assessed the adequacy of ACS's monitoring of … Officials renewed or extended contracts with some vendors that had poor performance. In fact, 12 sampled contract vendors received less-than-satisfactory performance …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsMorley Volunteer Fire Company – Misappropriation of Funds (2023M-154)
… to herself and receiving cash from Company funds presented for deposit. Make 178 personal purchases totaling $19,572 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154State Agencies Bulletin No. 2128
The purpose of this bulletin is to notify agencies of the new NYSRide pretax parking deduction code 511
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingState Agencies Bulletin No. 2308
… is to inform agencies of the content information for the 2024 Form W-2. Affected Employees: All employees who receive … a Form W-2 Wage and Tax Statement for calendar year 2024 are affected. Background: According to IRS Publication 15 (Circular E) for 2024, and the Instructions for Form W-2 (Wage and Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2308-form-w-2-wage-and-tax-statement-tax-year-2024