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Long Lake Central School District – Payroll (2016M-90)

… Purpose of Audit The purpose of our audit was to evaluate the District’s payroll procedures for the period … time records; recording the hours worked or salaries to be paid; making changes to employees’ pay rates, withholdings and deductions; …

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90

Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)

… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and examine the … without documentation, causing lunch participation figures to be inflated and the claiming of reimbursements to which the District is not entitled. Unpaid school lunch …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operations

Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)

… was also noted in our prior audit ( Payroll and Reserve Funds  - 2016M-242) that we released publicly in September … The annual report of the District’s tax certiorari reserve funds provided to the Board contained all information … fund are maintained and the annual report of all reserve funds provided to the Board contains all information required …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163

State Comptroller DiNapoli Statement on New York City's Fiscal Year 2026 Executive Budget

… in additional spending to maintain current service levels for students, seniors, parks, sanitation, and healthcare … recession risk, the city has not changed its assumptions for the receipt of federal funding to reflect the potential … prepared if stronger than projected results, particularly for revenues, do not materialize, and will have a larger …

https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-statement-new-york-citys-fiscal-year-2026-executive-budget

Real Property Tax Cap Information - Glossary

… operations.These taxes are included under the tax cap. Fees based on use of goods and services (such as water, … rate. (For example, if ERS rate goes from 10% to 13% of salary, the levy required to pay for 1% would be excluded.) …

https://www.osc.ny.gov/local-government/property-tax-cap/real-property-tax-cap-information-glossary

June 2002: GASB Statement 34

… past 15 years the Governmental Accounting Standards Board (GASB) has been working to create a new financial reporting … State and Local Governments. Major changes required by GASB Statement 34 include: Government- Wide Reporting Focus … narrative information (Management Discussion and Analysis) GASB Statement 34 will be effective in three phases depending …

https://www.osc.ny.gov/local-government/publications/june-2002-gasb-statement-34

CUNY Bulletin No. CU-372

… Affected Employees CUNY employees in the titles of Auto Mechanic, Auto Mechanic (CUNY) and Machinist Effective Date(s) … Pay Change, followed by the 5/31/09 Pay Change. Any Auto Mechanics, Auto Mechanics (CUNY) or Machinists hired …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-372-retroactive-and-current-salary-rate-increases-auto

DiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud

… Medicaid and the New York State Health Insurance Program (NYSHIP) from 2008 through 2011. Davis, who currently resides … quantities for 23 other prescriptions, overcharging NYSHIP $11,942 for them. NYSHIP provides health insurance to some state and local …

https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraud

Opinion 94-11

… that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Appropriations and Expenditures (celebration of district fire department's anniversary) TOWN LAW, §176-d: A board of fire commissioners of a fire district generally may not expend district funds in …

https://www.osc.ny.gov/legal-opinions/opinion-94-11

State Comptroller DiNapoli Releases School Audits

… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … have not established a policy or written procedures to ensure that all overtime hours worked by department … district officials have not always required employees to obtain written preapproval for working overtime, there is …

https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of Bolivar , Circleville Fire District , Town of …

https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases Municipal Audits

… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … officials have not adopted policies and procedures to ensure that cash receipt, cash disbursement and bank … adequate oversight of district financial activities to ensure that financial activity is properly recorded and …

https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1

State Comptroller DiNapoli Releases State Audits and Examinations

… observed inconsistencies in the methods used by HPD staff to place applicants on development waiting lists. In a … Selected Aspects of the Pay for Success Program (2016-S-1) To increase employment opportunities and decrease the risk of … for Success employment training and job placement program to target high-risk parolees. Auditors found that, for both …

https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0

SUNY Bulletin No. SU-326

… Purpose The purpose of this bulletin is to provide agency instructions for processing the Downstate … Employees Union, provides for a location adjustment to employees whose work site is New York City, Suffolk, … Location Fund based on the number of employees in BU28 to be paid in Administration 1L. Employees who are part time …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-326-suny-downstate-location-stipend-gsnu-employees-represented

IV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions

… Disbursements are required to be presented by major category of expense including local assistance, personal …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutes

SUNY Bulletin No. SU-303

… Purpose The purpose of this bulletin is to provide agency instructions for processing the Downstate … Employees Union, provides for a location adjustment to employees whose work site is New York City, Suffolk, … Location Fund based on the number of employees in BU28 to be paid in Administration 1L. Employees who are part time …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-303-suny-downstate-location-stipend-gsnu-employees-represented

Comptroller DiNapoli Releases Municipal Audits

… , Putnam County and the Village of South Glens Falls . “In today’s fiscal climate, budget transparency and … While the executive director was generally compensated in accordance with adopted policy, the board did not … The significant revenue and expenditure projections in the proposed budget are reasonable. The proposed budget …

https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-audits

The Retail Sector in New York City: Recent Trends and the Impact of COVID-19

… June 11, 2020, these included a grant component in the form of a cash advance. EIDLs approved for New York State … behavior. Industry participants also agree that some form of assistance is needed to manage the cost of rent in …

https://www.osc.ny.gov/reports/osdc/retail-sector-new-york-city-recent-trends-and-impact-covid-19

Refunds – Divorce and Your Benefits

… Occasionally, a member may be entitled to a refund of contributions due to tier reinstatement , withdrawal of membership , transfer … Unit will determine whether the entire refund can be paid to the member or whether a portion must be distributed to the …

https://www.osc.ny.gov/retirement/members/divorce/refunds

State Comptroller DiNapoli Releases Audits

… reported costs that did not comply with requirements for reimbursement and recommended these costs be disallowed. The … in ineligible costs that Building Blocks reported for reimbursement. These ineligible costs included: $53,073 in … and $5,846 in ineligible costs for food, personal travel, gifts, and other non-reimbursable expenses. …

https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-audits-0