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Calculating Days Worked – Legacy Reporting

… In the simplest of terms, to calculate the number of days worked, first determine the number of hours worked and … following is information on how to calculate the number of days worked based on different scenarios. Please refer to the … working the full SWD) should be reported with full-time days. Part-time employees (those who are working less than …

https://www.osc.ny.gov/retirement/employers/legacy-reporting/calculating-days-worked

Opinion 92-20

… fee on concerts which take place during the running of a county fair on the fairgrounds. The fair is held one week … on a regular basis during the summer. You state that the county fair is organized and held by an agricultural … fairgrounds when used by the corporation during the annual county fair, without regard to ownership of the grounds. As a …

https://www.osc.ny.gov/legal-opinions/opinion-92-20

Opinion 94-7

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. AMBULANCE SERVICES -- Fees (imposition of fees for services of an emergency rescue and first aid … Whether a village board may impose fees upon users of ambulance services provided by the emergency first aid and …

https://www.osc.ny.gov/legal-opinions/opinion-94-7

State Contract and Payment Actions in October

… for charges, and improper payments. More information on these contracts and payments is available at Open Book New … $1.4 million with SPR Holdings LLC to provide an on-call residence suite at the Kirby Forensic Psychiatric … million with ING Civil Inc. for bridge superstructure and deck replacements in Sullivan County. $4.6 million with …

https://www.osc.ny.gov/press/releases/2024/12/state-contract-and-payment-actions-october

State Contract and Payment Actions in December

… on these contracts and payments is available at Open Book New York . Major Contracts Approved Office of Court … Construction Corp. for renovation of the Long Point Bath House in Chautauqua County. $2 million with PCC Contracting … Inc. for the rehabilitation of two buildings at the Senate House State Historic Site in Ulster County. $1.7 million with …

https://www.osc.ny.gov/press/releases/2025/02/state-contract-and-payment-actions-december

DiNapoli Issues Report on Transparency of Village Fiscal Activities

… from 30% to 46% since 2019, the number of villages that did not file at all in 2023 grew from six in 2019 to 76. … Auditors selected 30 villages to examine and determined 25 did not file their AFR for fiscal year 2023, four filed their … complete and up to date accounting records. One village did not record $2.2 million in payroll expenditures in its …

https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activities

DiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow

… New York City’s adopted $119.7 billion fiscal year (FY) 2026 budget is currently balanced (including pre-payments) … increased by $3.9 billion in FY 2025, $3.5 billion in FY 2026, $2.1 billion in FY 2027, and $2.4 billion in FY 2028. … in new agency spending and council initiatives for FY 2026, outpacing city-fund revenues added over the same …

https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-grow

Comptroller DiNapoli Releases Municipal Audits

… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … totaled more than $1.2 million because cash balances for the town-outside-village general and highway funds … sites or options prior to entering into a 17.5 year lease for office space with a private developer. As a result, …

https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2

DiNapoli Releases Subway Ridership Dashboard

… This online tool gives riders, the MTA, elected officials, transit advocates and stakeholders information to guide smart … impacted and is closest to pre-pandemic levels (based on Feb. data) are: The top 10 neighborhoods and stations most … impacted, with the lowest returns in ridership (based on Feb. data), are: Dashboard Interactive Subway Ridership …

https://www.osc.ny.gov/press/releases/2021/03/dinapoli-releases-subway-ridership-dashboard

XIV.14.L Asset Retirement Obligations – XIV. Special Procedures

… OBLIGATION DEFINITION An asset retirement obligation (ARO) is a legally enforceable liability associated with the … There must be an external obligating event to recognize an ARO. Obligations that arise solely from a plan to sell or … Internal Obligating Events In order to recognize an ARO, there must also be an internal obligating event. …

https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligations

State Comptroller DiNapoli Releases Audits

… Department of Health (DOH): Suspicious and Fraudulent Medicaid Payments … claims, and that it was not possible to perform all of the procedures the dentists billed in relation to the … and other considerations and pass 100 percent of the value of the agreements on to the prescription drug program. …

https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-audits

Electing the Section 383-e or 383-f Retirement Plan – Special 20- and 25-Year Plans

… IMPORTANT: Electing coverage under Section 383-e or 383-f is irrevocable and will apply to all subsequent … who were already in an eligible title as of July 1, 2025 , the deadline to elect is June 30, 2026 . For members who transfer or are promoted into an …

https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/electing-section-383-e-or-383-f-retirement-plan

Allegany County Industrial Development Agency – Internal Controls Over Selected Financial Activities (2012M-244)

… speculative project involving the purchase of land and installation of a water line. The Board failed to use appropriate evaluation …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/05/31/allegany-county-industrial-development-agency-internal

Audits of Local Governments: The Audit Process

… audits of school districts and BOCES by OSC. Entrance Conference: The audit team discusses the audit process with … audit segment’s preliminary findings and conclusions. Exit Conference: Audit team members will schedule an exit conference with appropriate local government …

https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-process

Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)

… July 1, 2011 through August 22, 2013. Background The Oracle Charter School is located in the City of Buffalo. The … Oracle Charter School School Building Acquisition and Leave …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrual

DiNapoli: Former Vernon Center Fire Department Treasurer Arrested for Stealing Over $300,000

… A former Treasurer of the Vernon Center Fire Department was arrested for allegedly stealing more than $300,000 from the … A former Treasurer of the Vernon Center Fire Department was arrested for allegedly stealing more than $300000 from the …

https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-vernon-center-fire-department-treasurer-arrested-stealing-over-300000

United Cerebral Palsy Association of the Rochester Area, Inc. – Compliance With the Reimbursable Cost Manual

… by United Cerebral Palsy Association of the Rochester Area, Inc. (UCP Rochester) on its Consolidated Fiscal Report … by United Cerebral Palsy Association of the Rochester Area Inc on its CFR were prprly calculated adqtly documented …

https://www.osc.ny.gov/state-agencies/audits/2015/12/03/united-cerebral-palsy-association-rochester-area-inc-compliance-reimbursable-cost-manual

Town of Guilderland – Sales Tax Revenue Allocation (2025M-62)

… [read complete report – pdf] Audit Objective Did the Town of Guilderland (Town) officials properly budget for and … the Audit Area Counties are authorized to share some of their sales and use tax collections with certain local … We conducted this audit pursuant to Article V, Section 1 of the State Constitution and New York Office of the State …

https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62