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2017 Annual Report on Preschool Special Education Audit Initiative
In 2017 OSC completed 23 audits of expenses submitted to SED by preschool special education providers and identified over $12.5 million in disallowances.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2017.pdfNational Investors Call for Workplace Disability Inclusion
… disability rights movement," said Ted Kennedy, Jr., bone cancer survivor, amputee and Board Chair of the American …
https://www.osc.ny.gov/press/releases/2019/05/national-investors-call-workplace-disability-inclusionDiNapoli Urges Parents to Open a College Savings Account for Their Children
… to $5,000 from their state taxable income, while married couples filing jointly can deduct up to $10,000 each year. …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-urges-parents-open-college-savings-account-their-childrenTown of Dayton – Audit Follow-Up (2019M-221-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town) progress, as of … plans and written fund balance and reserve fund policies to help guide the budget development process. The audit included nine recommendations to help improve the Town’s financial condition and financial …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fDiNapoli: Number of New Yorkers Behind on Utility Bills Soared During Pandemic
… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-number-new-yorkers-behind-utility-bills-soared-during-pandemicDiNapoli: Rural Counties Face Shortage of Health Professionals
… in New York state and found alarming shortfalls in primary care, pediatric, and obstetrician and gynecologist (OBGYN) … Washington, Wyoming and Yates. “Having access to health care is an essential quality of life issue and helps people … as Health Professional Shortage Areas for primary care, dental and mental health; all 16 counties examined have …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsEaton No. 1 Fire District – Audit Follow-Up (2024M-4-F)
… District’s financial activities. Background The District is located in the Town of Eaton in Madison County the Board … with one member being appointed as Chairperson. The Board is responsible for the District’s overall financial … management. The Board-appointed Secretary-Treasurer is the chief fiscal officer and is responsible for receiving, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/29/eaton-no-1-fire-district-audit-follow-2024m-4-fOpinion 89-51
… of a fire protection district, must specify a definite sum to be paid each year for all of the services to be rendered under the contract. There is no authority for the town to make additional payments to the fire company providing … Whether the town is authorized to make payments to the volunteer fire company in addition to …
https://www.osc.ny.gov/legal-opinions/opinion-89-51Opinion 89-50
… CONSTITUTION, Art. VIII, §1: A town may expend moneys to pay for an improvement on private property to alleviate a drainage problem if it is determined that the … existence of a "special relationship", the town, subject to judicial approval, could agree to undertake the drainage …
https://www.osc.ny.gov/legal-opinions/opinion-89-50Opinion 2000-21
… or towns and village or villages a joint fire district for the purposes hereinafter stated and in the manner … town or towns. This language suggests that, in order for a village to be included within a joint fire district, … 4 of Town Law §189-a, which establishes a procedure for extension of a joint fire district by "each town and … …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21VII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law (SFL) §107. For full instructions, see Chapter XIV, … to reconcile cash advance bank accounts monthly in order to comply with the provisions in State Finance Law SFL …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmationTown of Crawford – Town Clerk (2021M-82)
… Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were … parties in a timely and accurate manner . As a result of our audit and investigation, the former Clerk pleaded … August 2020, the former Clerk was sentenced to five years of probation and 1,000 hours of community service . The …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82State Agencies Bulletin No. 343
… by the NYSCOPBA insurance carriers: 322 NYSCOPBA Cancer Ins. 372 AFLAC NYSCOPBA Legal 374 NYSCOPBA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/343-new-bargaining-unit-31-council-82-agency-law-enforcement-services-unitDiNapoli Releases Analysis of Executive Budget
… tax cap. It is unclear how the budget proposals or any recommendations by the MRT will achieve these potentially … budget language that would authorize additional prison closures. Full Report State Fiscal Year 2020-21 Executive …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-releases-analysis-executive-budgetState Agencies Bulletin No. 2026
The purpose of this bulletin is to provide information to agencies regarding a change in deduction priorities for After Tax 403b deductions in PayServ
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2026-new-deduction-priority-supplemental-retirement-annuity-sra-and-taxMinority- and Women-Owned Business Enterprises (MWBEs)
New York State supports small businesses and certified minority andor womenowned businesses through a variety of programs In fact in some cases state agen
https://www.osc.ny.gov/state-vendors/resources/minority-and-women-owned-business-enterprises-mwbesState Agencies Bulletin No. P-978
Errors in Education Assistance Reporting for Some PEF Employees
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-978.pdfState Agencies Bulletin No. P-686
1991 Long LSP for Emp in PS&T NG Unit
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-686.pdfState Agencies Bulletin No. P-870/A-379
Reporting of Taxable Education Assistance Payments Made in 1995
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-870-a379.pdfState Agencies Bulletin No. P-885
Change in Long Pay Sec Serv & Sec Super Unit
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-885.pdf