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Town of New Berlin – Ambulance Company Loan (2013M-22)
… the Town’s practices regarding the Board’s revolving loan fund lending practices for the period January 1, 2012, … not-for-profit ambulance company from a Town “Revolving Loan Fund” which we understand was established using Federal … (HUD) that program income held in certain Revolving Loan Funds continue to be subject to Federal HUD requirements …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Village of Addison – Payroll (2024M-12)
… that, if implemented, will improve the Village’s payroll function. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Hammond Central School District – Financial Management (2024M-70)
Determine whether the Hammond Central School District District Board of Education Board and District officials properly managed fund balance and reserve funds
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Ordinary Disability – Article 14 Benefits
… Eligibility To qualify for the ordinary disability retirement benefit, you must: Be … Have five years of credited service; and Be eligible for primary Social Security disability benefits. The Benefit … of: One-third of your FAS or 2 percent of your FAS for each year of credited service, up to 25 years. It is …
https://www.osc.ny.gov/retirement/publications/1644/ordinary-disabilityState Comptroller DiNapoli Releases Audits
… safety and soundness of their business operations. Hudson River–Black River Regulating District – Security Over … medical errors, and improving overall quality of health care. Penalties can be imposed against facilities and … substance use (MHSU) program for the Empire Plan, NYSHIP’s primary health insurance plan. Civil Service is responsible …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… recorded the real property taxes for 2012 and 2013 as an opening balance in the check register instead of as a … claims before they are paid from the administrative checking account. The board authorized the library director and an …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Opinion 94-33
… 164), even though the person may be carried on a separate roster as an inactive, honorary, life, social, or some …
https://www.osc.ny.gov/legal-opinions/opinion-94-33Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of … 50,000 state contracts, visit http://www.openbooknewyork.com . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0XI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… ($20,000,000) or more in the energy sector of Iran or is a financial institution that extends twenty million … activities in Iran and update it every 180 days. The list is available on the OGS website at … construction, or printing certify at the time the bid is submitted or the contract is renewed or assigned that it …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Village of … on net assets to fund budget shortfalls, the department is not adopting structurally balanced budgets and is instead …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-auditsRichburg-Wirt Fire District – Board Oversight (2025M-73)
… Objective Did the Richburg-Wirt Fire District (District) Board of Fire Commissioners (Board) provide adequate oversight of financial operations? … Fire districts are generally governed by an elected board of fire commissioners (board) that is responsible for … Did the RichburgWirt Fire District District Board of Fire Commissioners Board provide adequate oversight …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73State Comptroller DiNapoli Releases Municipal Audits
… items included: $7,239 for alcohol; $5,121 for 14-karat gold and diamond rings for the chief and his spouse; $2,728 …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… have been issued: Division of Housing and Community Renewal (DHCR): Administration of Mitchell-Lama Waiting Lists …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-auditsDiNapoli: State's Tuition Assistance Program Not Keeping Up With Inflation, Tuition Costs
… so that TAP continues to be a useful support for families is needed to help New York retain talent and ensure students … need to succeed.” The decline in recipients since 2008 is partially related to the fall in high school graduates and … for the maximum annual TAP award of $5,665 in AY 2025-26, an income ceiling that has not changed for 30 years. …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-states-tuition-assistance-program-not-keeping-inflation-tuition-costsComptroller DiNapoli Statement on Rosh Hashanah
… Thomas P. DiNapoli made the following statement on the eve of Rosh Hashanah: “Tonight marks the beginning of Rosh … Thomas P DiNapoli made the following statement on the eve of Rosh Hashanah …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-statement-rosh-hashanahXIX.1.A When is a Project ID Needed – XIX. Project Costing (PCIP)
… (PCIP) establishes standard guidance for when a project is needed. The following table explains if a scenario … requires the creation of a project. Agency Scenario Is a Project Required? Capital Improvements Yes State … PCIP establishes standard guidance for when a project is needed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix1a-when-project-id-neededAccounts Payable Advisory No. 56
… 1.A –Separation of Duties Guidance: According to the Standards for Internal Control in New York State Government , …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/56-separation-dutiesState Comptroller DiNapoli Releases School District Audits
… – Information Technology Equipment Inventory (Genesee County) District officials did not appropriately track and … – Network and Financial Software Access Controls (Ontario County) District officials did not ensure that network and … of Personal, Private and Sensitive Information on Mobile Computing Devices (Cayuga County) District officials …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsOpinion 91-30
… an officer or employee of the contracting entity, if the remuneration of such employment will not be directly affected …
https://www.osc.ny.gov/legal-opinions/opinion-91-30Accounts Payable Advisory No. 11
… Subject: Business Units must not combine Citibank payments. Policy: Guide to Financial … and 1000058617 have been coded so that SFS will not combine Business Units’ payments to Citibank. Accordingly, … Business Units must not combine Citibank payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibank