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Opinion 92-57
… issues discussed in the opinion. SEWER RENTS -- Interest and Penalties (by State to village) STATE COMPTROLLER -- Approval By (for contracts for water and sewer services from village) VILLAGES -- Powers and Duties (need for contract to provide water and sewer …
https://www.osc.ny.gov/legal-opinions/opinion-92-57NYSARC, Inc. - Rockland County Chapter – Compliance With the Reimbursable Cost Manual (2022-S-50) 180-Day Response-NYSARC
To determine whether the costs reported by NYSARC, Inc.-Rockland County Chapter on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s50-response2.pdfCollege Readiness (2021-N-1)
To determine whether DOE is adequately preparing students for post-secondary institutions. Our audit covered the period from September 2015 through March 2022 and included students who were expected to graduate high school by August 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n1.pdfCompleting Delinquent AFRs
This webinar is designed to help local government employees understand the necessary financial data for completing their Annual Financial Reports (AFR) and where to obtain this data when formal accounting records are limited or unavailable.
https://www.osc.ny.gov/files/local-government/academy/pdf/completing-delinquent-afrs-021826.pdfQuaker Street Fire District – Board Oversight (2021M-96)
Determine whether the Quaker Street Fire District’s (District) Board of Fire Commissioners (Board) provided oversight to ensure purchases complied with the District’s procurement policy, claims were adequately reviewed, and financial reports (AUDs) were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/quaker-street-fire-district-2021-96.pdfWestchester County Chapter NYSARC, Inc.: Compliance With the Reimbursable Cost Manual (2020-S-27) 180-Day Response
To determine whether the costs reported by Westchester County Chapter NYSARC, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s27-response.pdfWestchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-27)
To determine whether the costs reported by Westchester County Chapter NYSARC, Inc. on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s27.pdfBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2017-S-1) 90-Day Response
To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s1-response.pdfBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2017-S-1)
To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s1.pdfThe Child School – Compliance With the Reimbursable Cost Manual (2012-S-67)
To determine whether the expenses reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated properly, documented adequately, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (Manual).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s67.pdfComptroller DiNapoli Releases School Audits
… School District , New Paltz Central School District and the Washingtonville Central School District . "In an era of limited resources and increased accountability, it’s critical that schools make … dollar count," DiNapoli said. "By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-audits-0DiNapoli: Retired Westchester County Police Officer Indicted for Forging State Records to Illegally Double-Dip From State Pension Fund
… announced the indictment of former Ulster County BOCES criminal justice instructor Anthony Sciacca, a retired … was hired as an instructor at Ulster County BOCES teaching criminal justice and earning a salary of over $70,000. As a … BOCES employment. Sciacca was arraigned in Ulster County Criminal Court before Judge Bryan E. Rounds on Feb. 6, 2023, …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-retired-westchester-county-police-officer-indicted-forging-state-records-illegally-doubleState Police Bulletin No. SP-259
… of State Police of OSC’s automatic processing of the 2025 State Police Expertise Pay, and to provide agency instructions for submitting payments not processed automatically. Affected … are affected. Background: Chapter 182 of the Laws of 2025 implements the 2023-2026 Agreement between the State of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-259-2025-expertise-pay-eligible-employees-state-police-investigators-unitDiNapoli: Disgraced Top Officials at School for At-Risk Students Arraigned on Public Corruption Charges
… New York State Comptroller Thomas P. DiNapoli and Westchester County District Attorney Susan Cacace … Oliver Levy, the district’s former superintendent, and Surendra Kumar, a former security system specialist, were … Court Judge Anne Bianchi on the charges of Second-Degree and Third-Degree Grand Larceny as Crimes of Public …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-disgraced-top-officials-school-risk-students-arraigned-public-corruption-chargesNew York's Prison Population Continues Decline, But Share of Older Adults Keeps Rising
… The state’s prison population declined by half from March 2008 to … grew slightly, according to a follow-up report by New York State Comptroller Thomas P. DiNapoli. No age segment under … in March 2021. As a percentage of the state’s shrinking prison population, however, the older population has doubled. …
https://www.osc.ny.gov/press/releases/2022/01/new-yorks-prison-population-continues-decline-share-older-adults-keeps-risingState Comptroller DiNapoli Releases School Audits
… District and the Hannibal Central School District . "In an era of limited resources and increased accountability, … that the significant revenue and expenditure projections in the proposed budget are reasonable. East Moriches Union … that the significant revenue and expenditure projections in the proposed budget are reasonable. Eden Central School …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsAdditional Service Credit Under Article 19 – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 1 Members
… information for ERS Tier 1 members under Sections 75d and 75e Additional Service Credit Under Article 19 …
https://www.osc.ny.gov/retirement/publications/1502/additional-service-credit-under-article-19Additional Service Credit Under Article 19 – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
… information for ERS Tier 2 members under Sections 75d and 75e Additional Service Credit Under Article 19 …
https://www.osc.ny.gov/retirement/publications/1507/additional-service-credit-under-article-19Additional Service Credit for Sick Leave (Section 41[j]) – New Career Plan for ERS Tier 2 Members
… information for ERS Tier 2 members covered by Sections 75h and 75i Additional Service Credit for Sick Leave Section 41j …
https://www.osc.ny.gov/retirement/publications/1509/additional-service-credit-sick-leave-section-41jCredit for Previous Public Employment or Military Service – New Career Plan for ERS Tier 2 Members
… information for ERS Tier 2 members covered by Sections 75h and 75i Credit for Previous Public Employment or Military …
https://www.osc.ny.gov/retirement/publications/1509/credit-previous-public-employment-or-military-service