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State Agencies Bulletin No. 1114
… in addition to their regular contribution amount for a combined total contribution limit of $22,500 in 2012. An … in addition to their regular contribution amount for a combined contribution limit of $25,500 in 2012. Effected … making excess 403(b) deferrals in 2012, OSC will insert a new effective-dated row using the beginning date of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1114-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaDiNapoli: Stronger Oversight Needed for Social Adult Day Care Programs
… An audit of Social Adult Day Care (SADC) programs found questionable Medicaid … “Many vulnerable New Yorkers rely on social adult day care services to help them stay in their own homes and … where it claimed attendance exceeded its capacity. For one day, the SADC submitted claims for services to 530 people, …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-stronger-oversight-needed-social-adult-day-care-programsDiNapoli and DA Cacace: Group Home Employees Charged with Stealing Over $47,000 from Residents with Disabilities
… have been charged in connection with an alleged scheme to make personal purchases using the banking information of group home residents with disabilities. Nadajah Jackson, … accountable for their cruel actions.” DA Cacace said: “I am outraged that two individuals entrusted with caring for …
https://www.osc.ny.gov/press/releases/2026/06/dinapoli-and-da-cacace-group-home-employees-charged-stealing-over-47000-residents-disabilitiesGermantown Central School District – Financial Management (2013M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Germantown Central School District is located in Columbia County. The District is governed by a Board of … District officials consistently overestimated expenditures in the adopted budgets by a total of $5.5 million. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230Town of Laurens – Budgeting Practices (2013M-204)
… period January 1, 2012, to May 20, 2013. Background The Town of Laurens is located in Otsego County and serves … Town of Laurens Budgeting Practices 2013M204 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… of Representatives. It uses trust and agency funds to account for assets held in a trustee capacity or as an agent …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Division of Housing and Community Renewal Bulletin No. DH-118
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2022 DC 37 Rent Regulation Services Unit (RRSU) … Division of Housing and Community Renewal Bulletin No DH118 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-118-april-2022-district-council-37-dc-37-rent-regulationMedicaid Program – Improper Payments for Laboratory and Related Services
… To determine whether Medicaid made improper payments for laboratory and related services. The audit covered the period from June 2019 through December 2025 for services exceeding lifetime limits, and June 2019 through January 2025 for services while members were hospitalized. About the …
https://www.osc.ny.gov/state-agencies/audits/2026/07/16/medicaid-program-improper-payments-laboratory-and-related-servicesTravel Advisory No. 10
… the following sections in Chapter XIII of the Guide to Financial Operations: Chapter/Section Name Description … XIII.1 Employee Expense Reimbursement Overview Updated to indicate that moving expense reimbursements are no longer … instead be processed through PayServ. XIII.8 Procedures for Employee Non-Travel Expense Reimbursement Updated to …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/10-gfo-updates-employee-expense-reimbursementsHighland Central School District – Financial Condition (2013M-358)
… Central School District is located in the Towns of Esopus, Lloyd, Marlborough, New Paltz and Plattekill in Ulster …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Frankfort-Schuyler Central School District – Financial Management (2016M-226)
FrankfortSchuyler Central School District Financial Management 2016M226
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Starpoint Central School District – Financial Condition (2015M-266)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … The Starpoint Central School District is located in the Towns of Cambria, Lockport, Pendleton, Wheatfield and Royalton in Niagara County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Fairview Fire District – Audit Follow Up (2009M-211-F)
… Fairview Fire District Audit Follow Up 2009M211F …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/fairview-fire-district-audit-follow-2009m-211-fLyndonville Central School District – Financial Condition (2016M-143)
… 2012 through February 24, 2016. Background The Lyndonville Central School District is located in the Towns of Carlton, … Lyndonville Central School District Financial Condition 2016M143 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Unified Court System Bulletin No. UCS-307
… 2018, which implemented the various agreements between the Unified Court System of the State of New York (UCS) and the … Unified Court System Bulletin No UCS307 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-307-april-2022-unified-court-system-ucs-security-and-lawOpinion 2002-14
… evaluate the appropriateness of pursuing a settlement of a claim against the village for property damage, even though … village. In order to assist in assessing the merits of the claim and the possibility of settlement, the village is … an enforceable agreement settling a contested or disputed claim or action is not prohibited by article VIII, §1 (see, …
https://www.osc.ny.gov/legal-opinions/opinion-2002-14State Comptroller DiNapoli Releases Audits
… (2025-F-2) New York State has a significant investment in capital assets, which the Office of General Services (OGS) … and Operations Practices (Follow-Up) (2024-F-15) Charge NY 2.0, a successor to the Charge NY program, aimed to … were partially implemented and one was not implemented. Hudson River Valley Greenway – Access Controls and …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… Federal funding is received by New York State through grants for a range of purposes, … and human services programs. Federal Disbursements in New York State Budget by Function, SFY 2026 Note: Figures … $50 billion in Medicaid grants providing reimbursement for New Yorkers’ health care. Additional health funding includes …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsCity of Olean – Budget Review (B17-1-3)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … review letter issued in March 2016. Background The City of Olean, located in Cattaraugus County, issued debt totaling … City of Olean Budget Review B1713 …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… recovery fund and credit/charge card activities for the period July 1, 2015 through March 22, 2017. … was established in 1970 to provide low-income housing for qualified individuals. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.1 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157