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Oversight of School Safety Planning Requirements (Follow-Up)
… the Program In New York, schools are required to develop and regularly review safety plans as part of the Safe Schools … in New York’s schools by preventing school violence and increasing the safety of students and teachers in school settings. Among its key provisions, …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followCity of Lockport -- Budget Review (B18-1-10)
… accumulated deficits in the City’s general, refuse, water and sewer funds as of December 31, 2013. The Act requires the … State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … matters described in this letter, the significant revenue and expenditure projections in the proposed budget appear …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10State Comptroller DiNapoli Releases Municipal Audits
… unclear board resolutions, undocumented verbal agreements and a lack of oversight, training and controls, the village’s deputy clerk was overpaid by … for $39,000 of the total. The payroll clerk accrued and used unauthorized leave and paid herself for more time …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Staten Island Woman Pays Full Restitution of Over $247K after Cheating Brother-in-Law Out of Sister's NYS Pension Death Benefits
… 68, fraudulently designated herself as her sister’s sole beneficiary while her sister was on her deathbed. When her … her sister’s credentials to create an online retirement account designating herself as the sole beneficiary. Gutierrez received the entire death benefit of …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-staten-island-woman-pays-full-restitution-over-247k-after-cheating-brother-law-out-sistersDiNapoli: Former Esperance Fire Chief Charged With Stealing $10,000
… signatory authority and access to the Village of Esperance EMS account. He is alleged to have written two checks to himself from the EMS account totaling about $3,900. After the village …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-former-esperance-fire-chief-charged-stealing-10000Opinion 2007-1
… Not Requiring Bidding (paratransit services) -- Policies and Procedures (request for proposals process for paratransit … services exception to competitive bidding requirements and may be procured through a request for proposals process … in accordance with the county’s procurement policies and procedures. You ask whether the procurement of …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1DiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… P. DiNapoli’s annual estimate. Rising interest rates and fear of a recession led to significantly less profits on … income tax revenue, as anticipated by New York state and the city. “Wall Street’s cash bonuses were expected to … lower bonuses affect income tax revenues for the state and city, our economic recovery does not depend solely on …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsIV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… miscellaneous receipts. The revenue account codes listed in this chapter have been developed and organized to provide … State receives. The product code field can also be used in conjunction with the account code, to provide a lower … by all State agencies and public authorities that transact in the SFS. Taxes Personal Income Tax Consumption and Use …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewNorth Salem Central School District – Network User Accounts (2022M-140)
… user accounts were adequately managed (granted, changed and disabled). Key Findings District officials did not ensure … should have: Developed procedures for granting, changing and disabling network user accounts. Ensured IT staff … Seven of these users left the District between 2011 and 2019. Key Recommendations Develop procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/north-salem-central-school-district-network-user-accounts-2022m-140St. Paul Boulevard Fire Association - Board Oversight (2018M-117)
… Conduct or contract for an annual audit of the books and records of the Treasurer and Financial Secretary. Audit claims prior to payment and ensure there was sufficient supporting documentation for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/10/05/st-paul-boulevard-fire-association-board-oversight-2018m-117Town of Thompson - Board Oversight (2018M-69)
… ensured financial transactions were accounted for timely and accurately and leave accrual balances were accurate. Key Findings The … duties to ensure that they were completed timely and accurately, which ultimately cost the Town $7,955 in late …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Comptroller DiNapoli Releases State Audits
… the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC) (2015-BSE1-01) In April 2014, … period for work relevant to the contract objectives, and was for expenses not previously paid from another funding … fundraising activities as well as two teachers and seven teacher's assistants who did not have the required …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsDiNapoli Releases July Cash Report
… “Personal Income Tax collections remain strong, and one-time settlement funds have temporarily boosted … increased collections from historically volatile sources and the one-shot nature of billions of dollars in settlement … 31 were 9.9 percent higher than the same period last year, and collections of $4.7 billion in July were $361 million, or …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-releases-july-cash-reportPublic Safety – 2021 Financial Condition Report
… Number of Crimes and Crime Rates Rise for the First Time in Eight Years The … by murders (45.8 percent), burglaries (16.6 percent) and aggravated assaults (4.4 percent). DCJS recorded … decreases in rapes (15.8 percent), robberies (3.2 percent) and larcenies (3.1 percent). Total crimes in the seven …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyLifeline Center for Child Development, Inc. – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (Manual) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/lifeline-center-child-development-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1993
… bulletin is to provide the Division of Homeland Security and Emergency Services instructions for processing the 2019-2020 and 2020-2021 PEF Office of Fire Prevention and Control (OFPC) Uniform Maintenance Allowance. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1993-2019-2020-and-2020-2021-uniform-maintenance-allowance-employees-fireOperational Advisory No. 22
… to announce SFS is now available for normal procurement and payments (P2P) operations after the Enterprise … The following summarizes some of the benefits and efficiencies in P2P operations facilitated by EE1. … contract (lines), such as deliverable or period of time, and link separate chart of accounts values to each line. Each …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summaryState Comptroller DiNapoli Releases Audits
… of Education (DOE): Custodial Service Contract Procurement and Oversight (2020-N-8) A not-for-profit corporation … custodial services contracts – was in its best interest and did not follow guidelines and submit a detailed cost breakdown of the services to be …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… not taken action to review the Medicaid overpayments and make any recoveries. Office of Mental Health (OMH): … Inc. (2019-S-60) OMH takes certain steps to ensure costs and other information reported by providers on their fiscal … reports is accurate, documented, properly calculated and allowable. These steps include performing desk reviews …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsContributions – Special 20- and 25-Year Plans
… Tier 5 and 6 Members Covered Under Section 383-e Both Tier 5 and 6 members in the Section 383-e plan are required to contribute. For Tier 5 and 6 members in this plan, the contribution rate is …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributions