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State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-0Bedford Central School District – Medicaid Reimbursement (2025M-43)
… the Bedford Central School District (District) officials claim all Medicaid reimbursements to which the District was … services provided to eligible students. The State’s share of Medicaid reimbursements received by a district is … reimbursement and as a result, forfeited the District’s share of reimbursement totaling approximately $566,000. The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… 10 invoices contained eight confirming purchase orders, meaning that purchase orders were issued after goods and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45CUNY Bulletin No. CU-373
… instructions. Affected Employees Eligible employees in Bargaining Units T8, CB and TC Background Pursuant to the … position, and the salary is below the ‘Last 1 year step’ (Max) on the schedule for that position, OSC will … employee’s Salary Rate is equal to the ‘Last 1 year step’ (Max) on the schedule for that position, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-373-cuny-increment-payments-effective-july-1-2009CUNY Bulletin No. CU-409
… instructions. Affected Employees Eligible employees in Bargaining Units CB, T8 and TC Background Pursuant to the … position, and the salary is below the ‘Last 1 year step’ (Max) on the schedule for that position, OSC will … employee’s Salary Rate is equal to the ‘Last 1 year step’ (Max) on the schedule for that position, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-409-cuny-increment-payments-effective-july-1-2010Lists
… Local Governments 2025 Data (updated March 2026) Munis in Stress [ pdf ] Not Filed and Inconclusive [ … [ .xlsx ] School Districts 2025 Data (updated January 2026) Schools in Stress [ pdf ] Not Filed and Inconclusive [ …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsTravel FAQs
… information from the EZ Pass statement that I attach to my expense report? What information can I remove from a … dates, times) from business related receipts? If I return my rental car late at night, my receipt will be time-stamped the following day. Is this …
https://www.osc.ny.gov/state-agencies/travel/travel-faqsState Agencies Bulletin No. 2062
… is to provide agency instructions for submitting new Time Entry overtime and Pre-shift Briefing earnings codes to … (Administration), a single adjustment will be entered into Time Entry using the Adjustment Code ARO (Adj Retro Raise for … (Administration), a single adjustment will be entered into Time Entry using the Adjustment Code ARC (Adj Retro Raise for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2062-changes-calculation-overtime-and-pre-shift-briefing-eligible-employeesComptroller DiNapoli Releases Municipal Audits
… reports. In addition, collections for clerk fees and real property taxes were not physically secured prior to deposit, …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Audit: State Oversight of Animal Shelters Found to Be Adequate, But Better Safeguards Needed Before Dogs Are Euthanized
… generally completed required inspections in a timely fashion. But of approximately 2,000 inspections that were … is included in the final report , which can be found online at …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-audit-state-oversight-animal-shelters-found-be-adequate-better-safeguards-needed-dogs-areYour Record of Activities – Understanding Your Responsibilities: Elected & Appointed Officials
… As of January 1, 2016, when you begin a new or subsequent term of office, you are required to complete a three-month … include duties performed outside normal business hours as long as they are work-related. See examples of Work-Related … vacation, your ROA should be three months and two weeks long. Failure to complete an ROA will result in the …
https://www.osc.ny.gov/retirement/members/ea-officials/your-record-activitiesDiNapoli: State Paid $14.5 Billion for Medicaid Home Care Services That Lacked Verification
… Billions of dollars have been spent on Medicaid home care services for New Yorkers without the required … from State Comptroller Thomas P. DiNapoli. “Medicaid’s home care services are vital and allow many New Yorkers to … the delivery of Medicaid personal care services (2021) and home health care services (2023) to validate service delivery …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-paid-145-billion-medicaid-home-care-services-lacked-verificationOpinion 88-63
… may no longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. POLICEMEN AND POLICE PROTECTION -- Auxiliary … COUNTY LAW, §§215(3), 550(2): Moneys received as gift to defray the costs of operating an auxiliary police unit …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Opinion 97-4
… Firemen's Benevolent Association (use of moneys to pay death benefit upon death of firefighter's spouse) INSURANCE … may expend foreign fire insurance tax moneys to provide a death benefit to a member of the Association upon the death … may use foreign fire insurance tax moneys to fund a death benefit payable to the family of a deceased firefighter …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Opinion 2001-10
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. CLAIMS -- Audit (necessity of vendor certification) TOWN BOARD -- Powers and Duties … to certify claims submitted for payment for the provision of goods and services …
https://www.osc.ny.gov/legal-opinions/opinion-2001-10Public Authorities
… interests. They develop, operate and maintain some of New York's most critical infrastructure including roads, … the Office of the State Comptroller, as required by law. Log In Request an Account – PARIS Account Authorization Form … Number Requirement Data on Public Authorities Open Book New York is a free, searchable database with financial …
https://www.osc.ny.gov/public-authoritiesMedicaid Program – Overpayments for Medicare Part C Claims
… To determine whether Medicaid made improper payments on Medicare Part C claims for recipients covered by Medicare … from May 2018 through April 2023. About the Program Under Medicare Part C, private insurance companies administer … To determine whether Medicaid made improper payments on Medicare Part C claims for recipients covered by Medicare …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/medicaid-program-overpayments-medicare-part-c-claimsCost-Saving Ideas: Capital Planning for Local Governments and School Districts
… Who will be responsible for overseeing the plan's development and implementation? How will an asset inventory … funding sources include fund balances, reserve funds, annual budget appropriations and private sources such as … to consider the annual budgetary impact of capital acquisitions, some of which will require extra expenses such …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-planning-local-governments-and-school-districtsAssertive Community Treatment Program
… teams are complying with requirements and that program goals are achieved. The audit covers the period April 1, 2012 … capacity of communities across New York to achieve these goals. One way the Office accomplishes its mission is through … treatment plans are not completed on time, with required team leaders’ approvals. As a result, program recipients’ …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programOversight of Drug Disposal
… the Office of Addiction Services and Supports (OASAS) programs and the programs it oversees collect and dispose of unneeded drugs … sound disposal options, such as approved drug take-back programs, are available. Since 2008, the Department of … whether the Office of Addiction Services and Supports programs and the programs it oversees collect and dispose of …
https://www.osc.ny.gov/state-agencies/audits/2020/05/15/oversight-drug-disposal