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Opinion 89-33
… Law, §4-412[10]; 5-524[9]; Tillinghast v Merrill , 151 NY 135; Byrd v McGoldrick , 277 NY 492; 4 McQuillin, Municipal Corporation, §12.217). We … that the services were actually performed. August 28, 1989 Patrick Michael McKenna, Esq., Village Attorney Village of …
https://www.osc.ny.gov/legal-opinions/opinion-89-33XII.7.B Voucher Denials – XII. Expenditures
… rejected. See the chart of rejection codes below. BULKLOAD BUSINESS UNITS Bureau auditors will contact Bulkload agencies … use of lapsing funds 09 Not in compliance with OAG charity registration requirements 10 Insufficient Business … obtain proper prior approvals 8F Expense exceeds contract rates 8H Incorrect expense report date(s) 8J Improper meal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsState Comptroller DiNapoli Releases State Audits
… Services Center within OGS as a centralized office for processing human resources and finance transactions that are common … Also, the center estimates it has reduced staffing costs for administering these services by $34 million annually. … Services Center within OGS as a centralized office for processing human resources and finance transactions that …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… increased risk of loss. District officials did not adhere to the district’s investment policy and invested $35,000 in … enabled network user accounts are additional entry points into a network and, if accessed by attackers, could … not properly manage nonstudent network user accounts and financial software access controls. As a result, data and …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Patchogue-Medford Union Free School District – Health Insurance Buyouts (Suffolk County) Although the district’s health insurance buyout program is generally … accounting records to the board for audit. Tioga County – Court and Trust Auditors reviewed the treasurer’s processes, …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… MLTC services as the responsibility of the MLTC plan. Medicare Part D Clawback Payments (2018-S-46) Under federal … drugs for state residents who are eligible for both Medicare and Medicaid. From Jan. 1, 2017 to Dec. 1, 2018, …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueState Comptroller DiNapoli Releases Municipal Audits
… inventory is depleted. Town of Lockport – Building Permit Fee Collections (Niagara County) The inspector did not … bank accounts. The clerk worked for the town from 2014 to 2021, having lost election in 2021. She also separately served as treasurer for the Essex …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… and four VAs (Buffalo Urban League, Cayuga Home, House of the Good Shepherd and Kidspeace) to visit and review … of monthly contacts with the foster parent for three of 11 months reviewed, and none with the parent for two of 11 … read the full audit report, visit: http://www.osc.state.ny.us/audits/allaudits/093017/15s79.htm For access to state and …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversightOpinion 92-47
… provisions relative to surcharges for enhanced emergency telephone systems. Section 307 of the County Law provides …
https://www.osc.ny.gov/legal-opinions/opinion-92-47State Comptroller DiNapoli Releases Municipal Audits
… to its return. In January 2024, the former supervisor was arrested for stealing town funds and pleaded guilty to grand … of village funds. In August 2023, the assistant clerk was arrested on charges of grand larceny and corrupting the …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsState Parks a Growing Attraction
… Agency Attendance reporting system, into which each state park facility reports estimated attendance information. At … to OPRHP by the partner annually. State Law establishes 12 park regions across the state. Attendance is greatest in the … | Urban Institute , February 28, 2022 (accessed March 5, 2026); Centers for Disease Control and Prevention, Parks, …
https://www.osc.ny.gov/reports/state-parks-growing-attractionState Comptroller DiNapoli Releases Municipal Audits
… for an annual audit of her records. Town of Guilderland – Golf Course Collections (Albany County) Collections at the golf course were properly accounted for and deposited timely …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… accurate employee separation payments and granted service credit as authorized by the collective bargaining agreements, …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol
… New York State Comptroller Thomas P. DiNapoli made the following statement on the first anniversary of the Jan. 6 attack on the Capitol. … New York State Comptroller Thomas P DiNapoli made the following statement on the first anniversary of the Jan 6 attack on the Capitol …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-statement-anniversary-jan-6-attack-capitolAccounts Payable Advisory No. 45
… Subject : Alternate “one-time” email address for PO dispatch. Reference : Guide to Financial … purchase order dispatch. Agencies can now enter an email address on a PO if (i) there is a need to email the PO to an email address that is different than the … Alternate onetime email address for PO dispatch …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/45-electronic-purchase-order-dispatchBrunswick Central School District - Online Banking (2020M-6)
Determine whether the Board and District officials ensured online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/brunswick-central-school-district-online-banking-2020m-6Operational Advisory No. 25
Data Quality Advisory
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryState Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Town of Oxford – Financial … by the village’s employee handbook. Cuba-Rushford Central School District – Cafeteria Purchases (Allegany County) … were for proper district purposes. Southwestern Central School District – Claims Audit (Chautauqua County) The claims …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-auditsApplying for Previous or Military Service Credit – Career Plan
… our Member & Employer Services Bureau. Please include as much information as you can about the period of employment … determine your eligibility to receive the credit and any cost involved. Requesting credit for your previous public … your career as possible ensures that: If there is a cost, it will be less expensive than if you wait to purchase it at …
https://www.osc.ny.gov/retirement/publications/1642/applying-previous-or-military-service-creditApplying for Previous or Military Service Credit – New Career Plan
… for your previous public employment as early in your career as possible ensures that: If there is a cost, it will …
https://www.osc.ny.gov/retirement/publications/1515/applying-previous-or-military-service-credit