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Friendship Central School District – Fund Balance and Reserves (2022M-55)
… the Friendship Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and … officials: Overestimated appropriations by a total of $2.3 million (8 percent) in the three fiscal years …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Town of Saugerties – Claims Auditing (2024M-144)
… knowledge. The equipment was shipped to the Town’s former video supply contractor. The Supervisor and we were unable to …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144State Agencies Bulletin No. 1767
… Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their … address is not correct, agencies must send an email to the Tax and Compliance mailbox providing the correct address … submitted are within this limit. Please indicate “ Agency Return Address ” on the subject line and include your …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1767-verification-agency-return-address-employee-form-w-2-wage-and-taxState Comptroller DiNapoli Releases Audits
… following audits and examinations have been issued: Office of Children and Family Services (OCFS): Oversight of Residential Domestic Violence Programs (2017-S-16) Based on the amount and quality …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsOpinion 89-5
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … (filing fee when affecting more than one parcel) CIVIL PRACTICE LAW AND RULES, §§8018, 8021: A county clerk may not … services other than in his capacity as clerk of the supreme court or a county court and other than when he …
https://www.osc.ny.gov/legal-opinions/opinion-89-5State Agencies Bulletin No. 1953
… Purpose The purpose of this bulletin is to reconcile employee SSNs and names in the NYS payroll system (PayServ) … is met prior to the generation of 2021 Form W-2 Wage and Tax Statements, OSC and agency Personnel/Payroll Officers … any State Agency that is responsible for the inaccuracy of an employee’s job record in the NYS Payroll System. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedState Comptroller Thomas P. DiNapoli Statement on Anniversary of the September 11 Terrorist Attacks
… State Comptroller Thomas P. DiNapoli issued a statement on the anniversary of the terrorist attacks: "On September 11, New Yorkers come together to voice the sorrow and the anger that we still carry, to mourn the … State Comptroller Thomas P DiNapoli issued a statement on the anniversary of the terrorist attacks …
https://www.osc.ny.gov/press/releases/2014/09/state-comptroller-thomas-p-dinapoli-statement-anniversary-september-11-terrorist-attacksCUNY Bulletin No. CU-598
… should be returned with a completed Next of Kin Affidavit (Form AC 934-P ) and a Report of Check Exchange ( Form AC 1476-P ). If a Next of Kin Affidavit has been … payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-598-2011-2018-iatse-local-one-retroactive-general-salaryPayroll Users Group Organizational Charter
… between the Bureau of State Payroll Services of the Office of the State Comptroller and state agency payroll … is to act as consultant and advisor to the New York State Office of the State Comptroller's Bureau of State Payroll … Chair and Vice Chair shall each be elected at the November meeting by a majority vote of the voting members of the …
https://www.osc.ny.gov/state-agencies/payroll/payroll-users-group-organizational-charterCost-Saving Ideas: Managing Workers' Compensation Costs
… coverage as a mandatory benefit. Local governments can get insurance for workers’ compensation in one of four ways: Purchase a policy from a private sector insurance carrier Purchase a policy from the New York State Insurance Fund Become self-insured as authorized by the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsCity of Lockport -- Budget Review (B18-1-10)
… review was to provide an independent evaluation of the City’s proposed budget for 2019. Background Chapter 332 of … 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of December …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… initial audit report, Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (2012-S-11). Background Our initial … from the prescribers (the physicians indicated on the claims), auditors determined that Davis Ethical likely … initial audit report Payments for Fraudulent and Improper Claims Submitted by Davis …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… the extent of implementation of the three recommendations made in our audit report, New York State Health Insurance Program: … period January 1, 2012 through June 30, 2012, Empire made a net overpayment of $391,894 on 81 claims from … Determine extent of implementation of 3 recommendations made in our audit report NYS Health Insurance Program Empire …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughComptroller DiNapoli Releases Municipal Audits
… , City of Lackawanna , Town of Willing and the Town of Wright . “In today’s fiscal climate, budget transparency and … surcharges to the Department of Motor Vehicles. Town of Wright – Financial Operations (Schoharie County) The board … City of Lackawanna Town of Willing and the Town of Wright …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Ignition Interlock Program Monitoring (2015-MS-4)
… complete report - pdf] We also released six letter reports to the Counties of Cortland , Erie , Montgomery , Otsego , … on or after August 15, 2010, convicted individuals must install and maintain an ignition interlock device (IID) on … The counties’ assigned program monitors were late in reporting 14 cases (in Erie and Wayne) out of 66 that did not …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Comptroller DiNapoli Releases School Audits
… Central School District , Mount Pleasant Blythedale Union Free School District and the Pelham Union Free School District . “In an era of limited resources … and salaries for employees. Mount Pleasant Blythedale Union Free School District – Short-Term Borrowing and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1State Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… statement regarding the agreement announced today on New York City’s adopted budget. "The adopted budget … funds a number of initiatives laid out earlier this year on public and mental health, childcare subsidies, employment, … inflation. “The city should consider how it funds reserves on an ongoing basis, so it continues to set aside funds in …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementStandardized Forms – Travel and Conference Expense Management
… arrival points. Lodging charges – dates and amounts for hotel charges and method of payment of such charges (paid by … Sample travel forms can be viewed at the Office of the New York State Comptroller’s website at www.osc.state.ny.us . …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsTitle IV-E Foster Care – Federal Funding and New York
… Title IV-E of the Social Security Act (Assistance Listing Number 93.658) is a federal program that provides … Title IVE of the Social Security Act Assistance Listing Number 93658 is a federal program that provides reimbursement …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/title-iv-e-foster-careState Comptroller DiNapoli Releases Municipal Audits
… and effectively.” Town of Berkshire – Town Clerk (Tioga County) The town clerk did not properly safeguard taxpayer … regular meetings. Town of East Hampton – Budget Review (Suffolk County) The significant revenue and expenditure … four operating funds varied significantly from the actual results each year. Over a four-year period, auditors found …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-audits