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State Comptroller DiNapoli Releases State Audits and Examinations
… (SBHCs) did not follow DOH inventory control regulations for medications and potentially hazardous medical supplies. For example, 10 of the 11 SBHCs sampled had shortages in … An initial audit issued in July 2015 found that applicants for Mitchell-Lama-financed units who were next in line for a …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0State Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of East Hampton Housing Authority , Eggertsville Fire District , Mastic Beach Fire District , Town of Moira , Town of Oxford and the Town of Somerset . "In today's fiscal … P DiNapoli today announced his office completed audits of East Hampton Housing Authority Eggertsville Fire District …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1SUNY Bulletin No. SU-326
… Purpose The purpose of this bulletin is to provide agency instructions for processing the Downstate … of America/Graduate Student Employees Union, provides for a location adjustment to employees whose work site is New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-representedTown of Spencer – Procurement (2025M-100)
… Town of Spencer (Town) Board (Board) and officials seek competition for purchases? Audit Period January 1, 2023 – … the Audit Area A town board and town officials should seek competition for purchases to help ensure the town is … Summary The Board and Town officials did not always seek competition for purchases, and one Board member had a …
https://www.osc.ny.gov/local-government/audits/town/2026/05/08/town-spencer-procurement-2025m-100Employer E-News Archive — 2025
… Improper Withholdings Set Up Your Enhanced Reporting Transition Plan Today More Than 2,400 Employers Have Already Made the … 2025 Action Required: Overtime Temporarily Excluded from Tier 6 Contribution Rates Annual Invoice Payment Due New …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025State Comptroller DiNapoli Statement on New York City Budget
… New York State Comptroller Thomas P. DiNapoli released a statement today on the release of New York City’s budget update. “The $124.7 billion New York City …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-statement-new-york-city-budgetReal Property Tax Cap Information - Glossary
… local governments are permitted to increase their real property tax levies. Either two percent or inflation, … Real Property Tax Cap Information Glossary …
https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossaryJune 2002: GASB Statement 34
… Issued To: Chief Fiscal and Executive Officers For the past 15 years the Governmental Accounting Standards Board (GASB) has been working to create a new financial reporting model. … school districts by filing the ST3. Both of these forms are provided by OSC. The AUD and ST3 report information at …
https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34State Comptroller DiNapoli Releases Audits
… Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (2022-N-6) The New York City … the homeless shelters. In July 2013, DHS contracted with Samaritan, a City-based not-for-profit organization, to … August 2013 to June 2018. To qualify for reimbursement, Samaritan’s expenses must comply with the DHS Human Service …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsAnnual Financial Report
… AFR Changes Contact Us Enrollment Instructions [pdf] Notes to Financials Template [docx] Interactive User Manual User … Financial Statements and Supplementary Information Notice to CFOs [pdf] The videos listed below contain tutorials on how to navigate and complete the Annual Financial Report. For …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportComptroller DiNapoli and Attorney General James Announce Takedown of $9 Million Medicaid Fraud Scheme in New York City
… the name EyePic, were charged with 15 crimes for operating eye care clinics throughout New York City that falsely charged Medicaid for eye surgeries that never happened. An investigation by the … “Scammers who steal from Medicaid are corrupting our health care system and taking funds meant to support our …
https://www.osc.ny.gov/press/releases/2026/06/comptroller-dinapoli-and-attorney-general-james-announce-takedown-9-million-medicaid-fraud-scheme-newDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… as a second line of defense to stop inappropriate refunds on high risk returns. The majority of questionable refunds … filed by taxpayers who claimed refundable credits based on incorrect information such as fake or inflated number of … to unscrupulous tax preparers filing false returns. Other popular scams uncovered by DiNapoli's office include the use …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsComptroller DiNapoli Releases Municipal Audits
… the Claryville Fire District , Town of Niskayuna , Town of Theresa and the City of Yonkers . "In today’s fiscal climate, … any information related to water collections. Town of Theresa – Internal Controls Over Claims Processing (Jefferson … of the Claryville Fire District Town of Niskayuna Town of Theresa and the City of Yonkers …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Former Norwood Treasurer Charged With Stealing Over $70,000 From the Village
… State Comptroller Thomas P. DiNapoli, St. Lawrence County District Attorney Gary Pasqua and the New … DiNapoli said. “Thanks to my partnership with the St. Lawrence District Attorney’s Office and the New York State … 2017. This case was reported by the Village to the St. Lawrence District Attorney’s Office, which then contacted the …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-norwood-treasurer-charged-stealing-over-70000-villageXV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… End of Fiscal Year (FYE) deadlines and notices, please visit the Calendar . Refund of Appropriation Expenditure … End of Fiscal Year FYE deadlines and notices please visit the Calendar …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… (SED) guidelines, including the Reimbursable Cost Manual (Manual). Our audit covered the year ended December 31, 2012. … for reimbursement, reported costs must comply with Manual requirements. For the calendar year ended December 31, …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… on a monthly basis. The Board authorizes each claim for payment and indicates its approval by affixing each member’s … process in place to verify it is approving all claims for payment because the Board is not reviewing monthly bank … a process to ensure it is auditing all claims for payment. Audit or cause for an audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Sole Custody Reporting
… Reporting web application will be open for agencies to report reconciled bank account information needed for the State’s annual financial … reminded that all bank accounts under their administrative control must be reconciled at least monthly. Compliance with …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingVillage of Suffern – Budget Review (B19-6-3)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2019-20 fiscal year … are reasonable. Background The Village of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s general, water, sewer and capital projects …
https://www.osc.ny.gov/local-government/audits/village/2019/04/16/village-suffern-budget-review-b19-6-3Hempstead Union Free School District – Management of District Resources (2014M-253)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of District … with no documented plan, reason or clear benefit to the District. The Board has not instituted procedures or scheduled sufficient meetings to ensure that all of its decisions and deliberations are …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014m