Search
Software Management (2015-MR-3)
… will have several software applications and multiple licenses for each. Community colleges need an understanding … inventory list of purchased software or associated licenses. We found installations of nonbusiness and … couponing programs as well as a virus. Key Recommendations Update the acceptable use policy to include guidance related …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Village of Churchville – Financial Management (2025M-128)
… over time. Fund balance should be effectively managed to ensure financial stability, maintain essential services … officials, because it is available for appropriation to reduce taxes, fund one-time expenditures and other uses. … (Attorney) salaries and benefits totaling $117,709 to the sewer fund instead of the general fund in the 2022-23 …
https://www.osc.ny.gov/local-government/audits/village/2026/02/13/village-churchville-financial-management-2025m-128Putnam Valley Central School District – Financial Condition (2016M-135)
… the statutory limit. Officials have not established a reserve fund policy stating how much would be set aside in each reserve, how each reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135State Agencies Bulletin No. 647
… but does not apply to titles in Payroll Bargaining Unit Code 01 that were not arbitration eligible. Payroll … in processing of the award and future payments. There is no change to the actual bargaining unit of the … employees with an HRY Pay Basis Code. Note : There will be no changes for Earnings Programs FEE for employees with a Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/647-new-bargaining-unit-payroll-code-change-non-arbitration-eligibleNew York State Comptroller DiNapoli Statement on the MTA's February Financial Plan
… on how the MTA will close its $600 million deficit this year. The agency is depending on the state for new revenue to offset ridership loss and balance its budget through 2026, but this funding is not … and savings have not been identified. The MTA must hold up its end of the bargain and identify how it’s going to save …
https://www.osc.ny.gov/press/releases/2023/02/new-york-state-comptroller-dinapoli-statement-mtas-february-financial-planComptroller DiNapoli's Letter to House Financial Services Committee
Letter about the provisions of the Financial CHOICE Act of 2017 (FCA) that are intended to repeal and replace the Dodd Frank Wall Street Act.
https://www.osc.ny.gov/files/press/pdf/choice-act-letter.pdfState Comptroller DiNapoli Releases School District Audits
… and district officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Tax Revenues in February $758 Million Over Budget Projections
… State Comptroller Thomas P. DiNapoli. State tax revenues for fiscal year 2021 totaled $75 billion through the end of … year. This is largely due to higher federal reimbursement for Medicaid spending, as well as the withholding of certain … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-tax-revenues-february-758-million-over-budget-projectionsPartial Lump Sum (PLS) Payment at Retirement — For Eligible NYSLRS Members
… What is a Partial Lump Sum (PLS) Payment? A Partial Lump Sum (PLS) distribution is a single payment equal to a percentage of the value of your pension benefit at retirement. The payment amount depends on your eligibility and the percentage … a percentage of their retirement benefit in a single payment …
https://www.osc.ny.gov/retirement/members/partial-lump-sum-paymentJune 2002: Advance Refunding Bonds
… advance" of the actual redemption and placed in an escrow account pending the call date or maturity date of the old … the proceeds of the new bonds are placed in an escrow account (in a bank or trust company located and licensed to … interest rate of x.x percent were issued to advance refund $ xx.x million of outstanding bonds with an average …
https://www.osc.ny.gov/local-government/publications/june-2002-advance-refunding-bondsOpinion 88-40
… and supervision of joint service) VILLAGES -- Fiscal Year (change in fiscal years) GENERAL MUNICIPAL LAW, §119-o(2)(a), … a March 1 fiscal year under former Village Law, §117 may change to a June 1 fiscal year by village board resolution. A … of August, may, at any time determine, by resolution, to change to a fiscal year commencing on the first day of June." …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Former Bronx Youth Director Pleads Guilty
… made cash withdrawals, wrote checks to cash for herself or family, and made wire transfers from the accounts. State … money intended to give children a safe and nurturing place to go after school, but spent it on personal trips and …
https://www.osc.ny.gov/press/releases/2019/02/former-bronx-youth-director-pleads-guiltyState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … estimate the town sold the Southside Municipal Center for approximately $718,000 less than it cost the town to … the center. Further, the board received only one offer for the property, did not use a real estate broker to …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-0Accounts Payable Advisory No. 5
… Subject: Making Payments to the United States Postal Service (USPS) and related postal services, such as Pitney Bowes Guidance: Consistent … Making Payments to the United States Postal Service USPS and related postal services such as …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/5-complex-entity-payments-postageDiNapoli: LIRR On-Time Performance Falls Short
… Penn Station and the four East River tunnels that connect Manhattan to Long Island." In 2016, the LIRR carried 89.3 … Station and the underwater rail tunnels that connect Manhattan to Long Island. The LIRR was responsible for 30 … with the East River underwater rail tunnels between Manhattan and Long Island (or the switches right outside …
https://www.osc.ny.gov/press/releases/2017/04/dinapoli-lirr-time-performance-falls-shortBedford Central School District – Medicaid Reimbursement (2025M-43)
… Program The District is governed by a seven-member Board of Education (Board) that is responsible for the oversight and general management of financial and educational affairs, including adopting … letter. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and Office of the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43VIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… can be ChartField values and/or cost centers, depending on how the Billed Agency will process the transaction. If … using either SFS ChartFields or cost centers, depending on how the transaction is being created. The revenue (credit – … using either SFS ChartFields or cost centers, depending on how the transaction is being created. The journal is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingConflicts of Interest of Municipal Officers and Employees
… and interests must be above reproach. This brochure is intended to help you better understand New York State law … government, is provided in poster format [pdf - 2019] . What is a conflict of interest? You may have heard of the … or employee of a private business if (a) the individual’s private compensation is not directly affected as a result …
https://www.osc.ny.gov/local-government/publications/conflicts-interest-municipal-officers-and-employeesDiNapoli: Affordable Housing Developments Need Better Oversight to Address Unsafe Conditions
… refinancing, noting recent capital funding awards to address facade and boiler work. State Senator Brian Kavanagh, Chair of the Senate Housing Committee … provide meaningful oversight over these properties.” State Senator Jose Serrano said, “Every New Yorker deserves a safe, …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-affordable-housing-developments-need-better-oversight-address-unsafe-conditionsMedicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities
… for their services. Generally, when a Medicaid recipient is transferred among different hospitals, two separate … facility. Under these circumstances, when a recipient is transferred from the first hospital to a merged or … Payments for Misclassified Patient Discharges (2009-S-26) Department of Health: Medicaid Claims Processing …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilities