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Bedford Central School District – Medicaid Reimbursement (2025M-43)
… including appropriations for special education services. The Director of Special Education (Director) … appropriations totaled $18.5 million for therapeutic services such as physical, speech and occupational therapy … provided to 658 students with IEPs, 110 of which received services eligible for Medicaid reimbursement. The New York …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/22/bedford-central-school-district-medicaid-reimbursement-2025m-43Oneonta City School District – Payroll (2017M-202)
… Background The Oneonta City School District is located in the City of Oneonta, Town of Oneonta and portions of the Towns of Laurens, Milford, Maryland and Davenport in Otsego and Delaware Counties. The District, which has … accurately paid and provided benefits to employees in accordance with Board-approved contracts. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/oneonta-city-school-district-payroll-2017m-202Beaver River Central School District – Payroll (2016M-247)
… The Beaver River Central School District is located in the Towns of Croghan, New Bremen and Watson in Lewis County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/beaver-river-central-school-district-payroll-2016m-247Changes in Federal Policies Pose Significant Risks for New York City's Budget
… shifts in federal fiscal policies constitute the greatest risk to the city since the Great Recession," DiNapoli said. … planned; Proceeds from the sale of taxi medallions could fall short of expectations given the competition from other … to face serious financial challenges. Read the report , or go to: http://osc.state.ny.us/osdc/rpt8-2018.pdf For …
https://www.osc.ny.gov/press/releases/2017/12/changes-federal-policies-pose-significant-risks-new-york-citys-budgetDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… New York State Comptroller Thomas P. DiNapoli today announced … greenhouse gas (GHG) emissions and helping safeguard the New York Common Retirement Fund’s (Fund) long-term … About the New York State Common Retirement Fund The New York State Common Retirement Fund is the third largest …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureDiNapoli: Gen Z and Young Millennials in New York Struggle With Economic, Affordability Challenges
… stability and independence,” DiNapoli said. “They face a shrinking pool of entry-level jobs and rising … Unemployment Compared to older New Yorkers, young adults face higher unemployment. The unemployment rate for young … in the second quarter of 2025, following the end of the Department of Education’s pause on credit reporting for …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-gen-z-and-young-millennials-new-york-struggle-economic-affordability-challengesDiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… New York State received 84 cents for every dollar it sent in taxes to the federal government in 2016, a wider gap than three years before, according to a … New York State received 84 cents for every dollar it sent in taxes to the federal government in 2016 a wider gap than …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backOpinion 92-41
… Traction Co. , 214 NY 526; Gordon v McGovern , 284 AD 25, 130 NYS2d 128, affd 308 NY 989). It is also …
https://www.osc.ny.gov/legal-opinions/opinion-92-41DiNapoli Announces State Contract and Payment Actions for April 2015
… $2.9 million to Cortland County and $2 million to the Finger Lakes Land Trust Inc. Office of the State Comptroller $2 … Grants, including $2.3 million to Port Authority of NY and NJ, $1.9 million to the state Canal Corp. and $1.6 …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-announces-state-contract-and-payment-actions-april-2015State Comptroller DiNapoli Releases Municipal Audits
… auditors examined, village officials purchased goods and services totaling $141,269 from 27 vendors without obtaining … resolutions. Livonia Joint Fire District – Fire Truck Funding and Purchase (Livingston County) The board was … more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of establishing a …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… Assistance (OTDA). DiNapoli commended the agency for agreeing to strengthen its inspections and monitoring of … elsewhere in the state. However, OTDA remains responsible for monitoring local oversight and inspection of uncertified … including expired fire extinguisher inspections and fire panels operating in “trouble warning” mode; Mold growing in …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureIthaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… generate additional cost savings through expansion of waste stream collections and system upgrades. Address …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234Huntington Manor Fire District – Cash Disbursements (2014M-108)
… Purpose of Audit The purpose of our audit was to examine the Board’s … Background The Huntington Manor Fire District is located in the Town of Huntington is Suffolk County. The District is … does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s signature stamp without …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Ellenville Central School District – Financial Condition (2015M-330)
… The purpose of our audit was to evaluate the District’s financial condition for the period July 1, 2012 through … School District is located in the Towns of Wawarsing and Rochester in Ulster County and the Town of Mamakating in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330State Police Bulletin No. SP-221
… Purpose The purpose of this bulletin is to notify agencies of a modification to Deduction Code 302. Affected Employees … and 18, represented by the Police Benevolent Association of the New York State Troopers, Inc. and employees in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… service such as banking services, repairs and maintenance, computer services, consultant services, accounting/auditing … of the lease then agencies must use one of these Computer Equipment & Parts account codes 51001 Mainframe … Lease Payments for lease or rent of high-performance computer used for large-scale applications and computing …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceCost-Saving Ideas: School District Auditing – Internal Auditor
… The internal auditor: develops a risk assessment and ensures … are in place and working; performs an annual update on the risk assessment; tests and evaluates one or more areas of the district’s operations periodically; and prepares …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditorBrighter Choice Charter School for Girls – Financial Operations (2013M-321)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the School’s compact contract with the … appear to be reasonable, as the services being provided do not have any bearing the number of students at the School …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/02/07/brighter-choice-charter-school-girls-financial-operations-2013m-321DiNapoli: State Pension Fund Posts 9.5% Annual Investment Return
… It has consistently been ranked as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-state-pension-fund-posts-9-point-5-annual-investment-returnComptroller DiNapoli Releases Municipal Audits
… fulfill his fiscal responsibilities because he failed to provide oversight of the bookkeeper, who performs all … audit period showed that these claims generally appeared to be valid expenditures. Village officials were unable to provide documentation to show that they obtained the …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-audits