Search
Supplemental Report on the State Fiscal Year 2022-23 Executive Budget (As Amended by the Governor)
This report details provisions of the New York State Fiscal Year 2022-23 Executive Budget proposal, as amended, and is a supplement to the Office of the State Comptroller’s “New York State Fiscal Year 2022-23 Executive Budget Review” that was published in February 2022.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2022-23.pdfTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… the Board effectively managed fund balances and reserves for the general, highway and sewer district funds and has … or comprehensive multiyear financial and capital plans for any of the three operating funds, it used available fund … the fund to become self-sufficient. Establish a plan for the sewer district to repay the general fund advances. …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Onondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… fuel records were accurate and all fuel was accounted for. Key Findings The Board has maintained general fund … Adopt annual budgets that contain realistic estimates for appropriations. Ensure fuel inventory reconciliations are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelBethpage Union Free School District – Leave Accruals (2015M-100)
… or individual employment agreements. Key Recommendations Design and implement procedures to address maintaining …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/15/bethpage-union-free-school-district-leave-accruals-2015m-100Medicaid Program – Payments for Death-Related One-Day Inpatient Admissions
… the new APR DRG-based hospital inpatient payment system for Medicaid services when patient deaths occur within one … a change to the Medicaid reimbursement methodology used to compensate hospitals for inpatient medical care. The new methodology, based on All Patient Refined Diagnosis Related Groups (APR DRG), was implemented to …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissionsSouthern Tier East Regional Planning Development Board – Board Oversight (2017M-165)
… by the administrative manual regarding payroll including hiring, salary and benefits for new and existing staff. …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/southern-tier-east-regional-planning-development-board-board-oversight-2017m-165Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed an audit of the Town of … Town of Inlet , Village of Johnson City , Lake Ronkonkoma Fire District , Town of Louisville , Town of Princetown and the Town of Virgil . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-0Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… and to determine if there were any conflicts of interest for the period January 1, 2013 through June 30, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $1.5 million for the general and highway funds. Key Findings The Board has …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Overview – Divorce and Your Benefits
… stated in the form of a Domestic Relations Order (DRO) — a legal document issued by the same court that issued the … NYSLRS, which may change. NYSLRS staff cannot provide legal advice to any party. Members, ex-spouses and other …
https://www.osc.ny.gov/retirement/members/divorce/overviewFormer Delhi Deputy Superintendent Faces Grand Larceny Charge
… by the State Comptroller’s office. “Thanks to our staff, Mr. Rosenthal will be brought to justice,” Comptroller … Police and District Attorney Hubbard for working with my staff to expose this alleged crime.” “I greatly appreciate …
https://www.osc.ny.gov/press/releases/2020/09/former-delhi-deputy-superintendent-faces-grand-larceny-chargeHorseheads Fire District #1 - Board Oversight (2019M-82)
… of the District’s finances. Key Findings The Board did not: Perform an adequate claims audit. Develop multiyear … and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Sewanhaka Central High School District – Student Fees (2016M-296)
… the collection of student fees for test preparation classes, advanced placement exams and driver education classes for the period July 1, 2014 through January 31, 2016. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296DiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… P. DiNapoli of the Western Regional Off-Track Betting Corp. (WROTB) found poor oversight of operations by the board … state tax law. Audit Western Regional Off-Track Betting Corp. – Financial Management Related Audits Western Regional Off-Track Betting Corp. – Marketing and Promotion Western Regional Off-Track …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightMassena Central School District – Financial Condition (2016M-21)
… and estimate the amount reasonably deemed necessary to settle current tax claims and return any excess amount …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21DiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… 55, of Stony Point, and Mr. Kumar, 48, of Yonkers, were arrested in May 2024 by the Westchester County District …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesDiNapoli: Former Bethel Tax Collector Arrested for Pension Fund Fraud
… State Comptroller Thomas P. DiNapoli and the New York State Police today announced the arrest of Debra Gabriel, the … from fraud and abuse. My thanks to the New York State Police and Sullivan County DA Meagan Galligan for helping bring Gabriel to justice.” New York State Police Superintendent Kevin P. Bruen said, “This arrest …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-former-bethel-tax-collector-arrested-pension-fund-fraudState Agencies Bulletin No. 1069
… using the new Code 549. PEF will submit all transactions for enrollments, cancellations and/or changes in a bi-weekly file. Agency update access is not available for this deduction. Agency Actions Notify affected employees. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1069-new-deduction-code-549-pef-mbp-metlifeState Agencies Bulletin No. 422.1
… deposited into the employee's checking or savings account. Agencies cannot use form AC230 , Report of Check … By enrolling in direct deposit, the employee and any joint account holder allows the State, through the financial institution, to debit the account in order to recover any salary to which the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/4221-direct-deposit-stop-payments-and-reversalsTown of Fort Covington - Justice Court Operations (2018M-234)
… [read complete report - pdf] Audit Objective Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/01/25/town-fort-covington-justice-court-operations-2018m-234State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Buffalo City School District , Parishville-Hopkinton Central … their money is being spent appropriately and effectively." Buffalo City School District – Special Education and Grant … P DiNapoli today announced his office completed audits of Buffalo City School District ParishvilleHopkinton Central …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0