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State Comptroller DiNapoli Releases Audits
… Auditors identified $810,382 in reported costs that did not comply with requirements. Department of Health – … also determined DOH’s eMedNY claims processing system did not have access to maternity encounter data to verify … performing these audits in a timely manner and the audits did not capture all improper SMCPs. The follow-up found that …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-audits-0Comptroller DiNapoli Releases State Audits
… today the following audits have been issued: Department of Corrections and Community Supervision, Corcraft's Textile … Corcraft is a major component within the Department of Corrections and Community Supervision. Corcraft's mission … own procurement policies. This did not result in the best value for the taxpayers, but instead led to a waste of …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School Audits
… $60 billion in federal, state and local funds. For additional background or a comment on a specific audit, … fund balance to exceed the statutory limit of 4 percent for the past three fiscal years. When unused appropriated … district's procurement policy does not include procedures for the procurement of professional services. District …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases State Audits
… City University of New York (CUNY): Administration of Fellowship Leaves (Follow-Up) (2015-F-5) An initial audit … compliance with all applicable requirements. Although most of the fellowship recipients reviewed complied with CUNY …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-state-auditsThe North Country Is Among the Top Regions in the State for Agricultural Sales
… “Volatile commodity prices, labor pressures and extreme weather are adding to the unpredictability of farming that is … crops and measures to mitigate the effects of extreme weather events and hard to predict changes in seasonal weather patterns. While the state has adopted programs to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryState Comptroller DiNapoli Releases School Audits
… data security breach should occur. District officials also did not ensure that sufficient documentation was maintained … by district policy. In addition, the athletic director did not monitor or periodically reconcile the athletic event …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1Montrose Fire District – Claims Auditing (2025M-53)
… A proper claims audit ensures all claims are subjected to an independent, thorough and deliberate review that, among … Purchases made using credit cards are also subject to claims audit and approval. The District’s 2024 budgeted … were paid on certain purchases and have taken measures to ensure sales taxes are not paid going forward. 42 out of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/17/montrose-fire-district-claims-auditing-2025m-53Opinion 90-61
… to impose benefit assessments or user fees) TOWN LAW, §§202(3), 202-a(1): A town may assess the costs of establishing and … must be assessed only on an ad valorem basis. Town Law, §§202 and 202-a provide the manner in which assessments shall …
https://www.osc.ny.gov/legal-opinions/opinion-90-61Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… operations? Audit Period January 1, 2023 – June 16, 2025 Understanding the Audit Area The Board must provide … totaled $299,640 and revenues and redeposited startup cash 1 totaled $372,140. Audit Summary The Board did not … documentation for all revenues and redeposited startup cash totaling $372,140 that was received and deposited from …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71DiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… DiNapoli. The full op-ed is below: The Double-Edged Sword of Pandemic-Driven Technological Acceleration The COVID-19 … pandemic has, without a doubt, changed the world – and one of its most notable effects has been the acceleration of technology initiatives as the public and private sectors …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationState Agencies Bulletin No. 2000
… Purpose The purpose of this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background Each fiscal year, OSC provides a schedule of cutoffs and pertinent payroll processing dates agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2000-schedule-agency-payroll-submission-and-availability-reports-and-filesState Agencies Bulletin No. 1891
… and IRS Instructions for Form W-4 (Employees Withholding Certificate), employees who claimed exempt from Federal … set to “2020 or Later”. Under the Special Withholding Tax Status select “Maintain taxable gross”. All other fields … date as above and update the Special Withholding Tax Status to “Maintain taxable gross”. If an employee appearing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1891-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2021State Agencies Bulletin No. 1985
… and IRS Instructions for Form W-4 (Employees Withholding Certificate), employees who claimed exempt from Federal … set to ‘2020 or Later.’ Under the Special Withholding Tax Status select ‘Maintain taxable gross.’ All other fields … date as above and update the Special Withholding Tax Status to ‘Maintain taxable gross.’ If an employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1985-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2022State Comptroller DiNapoli Releases School Audits
… audits of the Brewster Central School District , General Brown Central School District , Onondaga Central School … and reserve balance levels are reasonable. General Brown Central School District – Financial Condition … audits of the Brewster Central School District General Brown Central School District Onondaga Central School …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-school-auditsBeekmantown Fire District No. 1 – Investment Program (2025M-69)
… quotes and consider various investment options, in place of basic savings or checking accounts, they may earn more … checking account and a savings account and had an average of approximately $530,000 in available funds to invest each month. The elected five-member Board of Fire Commissioners (Board) governs the District and is …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-investment-program-2025m-69New Yorkers in Need: A Look at Poverty Trends in New York State for the Last Decade
… in poverty, or 13.9 percent, compared to 12.8 percent of all Americans. Poverty rates are higher than 13 percent in … housing and other costs. The thresholds also include the value of all non-cash benefits available as resources and tax … 2022, at https://robinhoodorg-wp-production.s3.amazonaws.com/uploads/2022/04/PT_Annual2021_final.pdf . 10 Annie …
https://www.osc.ny.gov/reports/new-yorkers-need-look-poverty-trends-new-york-state-last-decadeBorrowing Against Your Contributions – New Career Plan
… You must be in active service and have one year of member service credit. You repay each outstanding loan … you retire with an outstanding loan, the annuity portion of your retirement benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity reduction will be based on your age, the loan …
https://www.osc.ny.gov/retirement/publications/1515/borrowing-against-your-contributionsBorrowing Against Your Contributions – Career Plan
… You must be in active service and have one year of member service credit. You repay each outstanding loan … you retire with an outstanding loan, the annuity portion of your retirement benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity reduction will be based on your age, the loan …
https://www.osc.ny.gov/retirement/publications/1642/borrowing-against-your-contributionsBorrowing Against Your Contributions – Non-Contributory Plan with Guaranteed Benefits
… You must be in active service and have one year of member service credit. You repay each outstanding loan … you retire with an outstanding loan, the annuity portion of your retirement benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity reduction will be based on your age, the loan …
https://www.osc.ny.gov/retirement/publications/1513/borrowing-against-your-contributionsBorrowing Against Your Contributions – Forest Rangers Plan
… You must be in active service and have one year of member service credit. You repay each outstanding loan … you retire with an outstanding loan, the annuity portion of your retirement benefit will be permanently reduced . You cannot pay off your loan once you retire. The amount of your annuity reduction will be based on your age, the loan …
https://www.osc.ny.gov/retirement/publications/1864/borrowing-against-your-contributions