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Department of Health (Department) Examination of Travel Expenses
… The objective of our examination was to determine if the travel expenses claimed by a Department employee during the … were appropriate and made in accordance with the State’s travel rules and regulations. Background State employees are … reasonable, necessary expenses for official business travel. State employees submit Travel and Expense reports …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesCity of Lockport – Budget Review (B22-1-8)
New York Office of the State Comptroller City of Lockport Budget Review 2022
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Adequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
… for Aid and Incentives for Municipalities (AIM) and Video Lottery Terminal (VLT) aid which may not be realized. …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10DiNapoli: NYS Pension Fund Commits $50 Million to NY Small Business Investment Fund
… the New York Small Business Investment Company (SBIC) Fund II L.P., managed by Hamilton Lane. The SBIC Fund II has approximately $150 million in total committed capital … positioned to make its first investments. The SBIC Fund II was launched in 2022 and is built upon the success of …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-nys-pension-fund-commits-50-million-ny-small-business-investment-fundSUNY Bulletin No. SU-213
… Discretionary Award. Affected Employees Employees in the State University Professional Services Negotiating Unit … implemented the 2011-2016 Agreement between the State of New York and the United University Professions, provides for a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-213-2014-discretionary-award-psnu-employees-represented-unitedDiNapoli: Local Sales Tax Collections Total $11.9 Billion in First Half of 2025, Up 3.7% Over Prior Year
… during the first half of 2025 almost doubled that for the same period last year (1.9%) and was nearly the same as the average growth rate for the January to June period from 2010 to 2019 during the … “Local officials should continue to take advantage of all the financial tools and guidance my office has to offer …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-local-sales-tax-collections-total-11-point-9-billion-first-half-2025-3-point-7-percent-over-prior-yearXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… To create a funds reservation means to set aside or reserve all or a portion of an appropriation for payment of … funds reservation means that the contracting agency must reserve the amount expected to be obligated during the period … approval of a contract is required, the agency must reserve the full amount expected to be obligated during the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewDiNapoli: Audit Shows Mixed Results on School Districts' Compliance With Physical Education Rules
… Thomas P. DiNapoli released an audit today identifying school districts that are not meeting all state-mandated … education (PE) requirements for students. Of the 10 school districts examined, nine did not provide an adequate … focused on 10 districts in New York during the 2016-17 school year: Baldwinsville Central School District (Onondaga …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-audit-shows-mixed-results-school-districts-compliance-physical-education-rulesOpinion 90-7
… for the benefit of the city. You ask whether, pursuant to Public Officers Law, §18, a city may indemnify the members … authorizes certain "public entities", including cities, to defend and indemnify public officers and employees in any … as follows: 2. The provisions of this section shall apply to any public entity: * * * * (b) where the governing body of …
https://www.osc.ny.gov/legal-opinions/opinion-90-7XVI.3.K Interim Reporting – XVI. Financial Reporting
… Fund financial statements and summarized financial data for periods shorter than the State's fiscal year. Generally, … of Revenues, Expenditures and Changes in Fund Balances, for the governmental funds only, on an interim basis. In … from cash to GAAP must be completed by department/division for certain State agencies and by function. Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3k-interim-reportingMedicaid Program – Optimizing Medicaid Drug Rebates
… Purpose To determine whether the Department of Health (Department) is maximizing revenues from Medicaid drug rebates. The audit covered the period April 1, 2010 to December 31, … Determine whether the Department of Health is maximizing revenues from Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesCompliance With Executive Order 95 (Open Data) (Follow-Up)
… health, business, public safety, parks, recreation, labor, and transportation. Executive Order 95 (EO 95), issued March … established an online Open Data Website ( Open Data ) for the collection and public dissemination of publishable … government operations. Its mission is to manage and lease real property; design and build facilities; contract for …
https://www.osc.ny.gov/state-agencies/audits/2021/08/27/compliance-executive-order-95-open-data-followSafety of Seized Dogs (Follow-Up)
… not have an official identification tag while not on the owner’s premises; or is licensed but not in control of or on the property of the owner or custodian and is believed to be dangerous. … period, during which time the dog may be redeemed by its owner. The minimum period a seized dog must be held is five …
https://www.osc.ny.gov/state-agencies/audits/2019/06/18/safety-seized-dogs-followUnified Court System Bulletin No. UCS-344
… City Brooklyn Entire Borough Bronx Entire Borough Queens Entire Borough Manhattan Entire Borough Staten …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-344-prepaid-legal-service-benefit-unified-court-system-ucsDiNapoli: Despite Third Straight Year of State Workforce Expansion, OT Costs Increased by $1.6 Billion in 2025
… New York State agency overtime costs increased 22.7% in 2025 for a total of $1.6 billion, while the number of overtime hours increased … 3.2% to 15,132, driven largely by separations other than retirement. Report New York State Agency Use of Overtime …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-despite-third-straight-year-state-workforce-expansion-ot-costs-increased-16-billion-2025Canisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… Central School District (District) Board of Education’s (Board) appointed claims auditor properly … 2023 – June 5, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing unauthorized, improper or … CanisteoGreenwood Central School District District Board of Educations Board appointed claims auditor properly audit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84State Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Longwood Central School District – Overtime (Suffolk County) District … to justify compensatory time earned. New Rochelle City School District – Information Technology (Westchester County) …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-school-district-auditsComptroller DiNapoli Announces $50 Million Toward Small Business Relief, Job Retention
… responsibility to the pension fund.” The Comptroller’s office and the Fund have a long relationship with Pursuit … portion of the existing available loan program funds to address the immediate crisis. Additionally, the Fund is … for businesses during this unprecedented challenge,” said Patrick J. MacKrell, President and CEO of Pursuit. “This …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-50-million-toward-small-business-relief-job-retentionDiNapoli: State's Tuition Assistance Program Not Keeping Up With Inflation, Tuition Costs
… award criteria so that TAP continues to be a useful support for families is needed to help New York retain talent … University of New York (CUNY) tuition grew more than three times faster. Only students from households earning $7,000 or … expand eligibility for TAP have coincided with the highest number of TAP recipients in AY 2024-25 since AY 2019-20. New …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-states-tuition-assistance-program-not-keeping-inflation-tuition-costsOpinion 2002-8
… to be in the public interest, the town board, on its own motion after public hearing, may dissolve and discontinue … of its proceedings, reciting in general terms the board's motion to dissolve, and specifying the purpose of the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8