Search
State Comptroller DiNapoli Releases Municipal & School Audits
… was underestimated by $29,667 in 2021 and by $33,298 in 2022. Auditors found the board did not: include revenue estimates in the budgets for 2021, 2022 and 2023. It did not develop a written multiyear … purchases. The former director was arrested in September 2022 for charges relating to her use of the town’s credit …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0Cost-Saving Ideas: Overtime Planning and Management
… Reducing the cost of employee salaries and benefits by even a small percentage can result in significant savings. … benefits, including pension benefits, are large expenses for New York's local governments and school districts. These … by having employees work an extra hour Monday through Thursday and a half-day on Friday. Four-day, 10-hour …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-overtime-planning-and-managementComptroller DiNapoli Releases State Audits
… (Follow-Up) (2015-F-6) An initial audit report issued in November 2012 examined whether the Bureau of Narcotic … combating prescription drug diversion and abuse in New York state, in large part through its analysis and use of prescription …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0CUNY Bulletin No. CU-403
… Degree Differential for qualified CUNY employees who are in the College Laboratory Technicians (CLT) title series and … Effective Date(s) Payments may be submitted beginning in pay period 3C. Paychecks dated May 6, 2010. Eligibility and Payment Information In order to receive the CUNY PSC Advanced Degree Differential …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-403-cuny-psc-advanced-degree-differentialsMedicaid Program – Claims Processing Activity October 1, 2018 Through March 31, 2019
… system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended March 31, … prompt attention, as follows: $1.9 million was paid for inpatient claims that were billed at a higher level of …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/medicaid-program-claims-processing-activity-october-1-2018-through-march-31-2019State Comptroller DiNapoli and Rockland D.A. Announce Middletown Man Arraigned on Grand Larceny Charges
… State Comptroller Thomas P. DiNapoli and Rockland County District Attorney Thomas E. Walsh II announced that … investigation conducted by Investigators from the Rockland County District Attorney's Special Investigations Unit. … my office’s investigation and my partnership with Rockland County District Attorney Thomas E. Walsh II, we uncovered his …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-and-rockland-da-announce-middletown-man-arraigned-grand-larceny-chargesState Agencies Bulletin No. 1118
… Purpose To inform agencies of the content information for the 2011 Form W-2. Affected Employees According to IRS Publication 15, Circular E for 2011, and the Instructions for Form W-2 (Wage and Tax Statement), … To inform agencies of the content information for the 2011 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1118-form-w-2-wage-and-tax-statement-calendar-year-2011State Agencies Bulletin No. 1220
… Purpose To inform agencies of the content information for the 2012 Form W-2. Background According to IRS Publication 15, Circular E for 2012, and the Instructions for Form W-2 (Wage and Tax Statement), … To inform agencies of the content information for the 2012 Form W2 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1220-form-w-2-wage-and-tax-statement-calendar-year-2012IV.5.A Operating and Other Transfers – IV. Accounting Codes - Uses and Descriptions
… OSC’s Bureau of State Accounting Operations. Click here to download the table below as a Microsoft Excel file . SFS … or temporary authority provided in an annual budget (language) bill(s). 36320 Statewide Transfer FROM Other Funds … or temporary authority provided in an annual budget (language) bill(s). 60820 Statewide Transfer TO Other Funds GL …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5a-operating-and-other-transfersRoosevelt Fire District – Length of Service Award Program (2025M-40)
… properly monitored the District’s length of service award program (LOSAP). Key Findings The Board did not … Board properly monitored the Districts length of service award program LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40DiNapoli Statement on Sentencing of Special Education Provider
… have continued to find patterns of mismanagement and abuse in the preschool special education sector. I will continue my … not used to line the pockets of unscrupulous contractors.” In May, Kramer admitted that the now-defunct IncludED, based … little or no work for the special education programs over a three-year period. Kramer will also serve five years on …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerCity of Olean – Budget Review (B1-14-1)
… the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, …
https://www.osc.ny.gov/local-government/audits/city/2014/03/18/city-olean-budget-review-b1-14-1Village of Endicott – Budget Review (B4-13-8)
… the significant revenue and expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year … reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling $2 million to … funds’ tentative budgets are not balanced and include a deficit of more than $203,000 and $220,000, respectively, …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Town of Putnam – Accounting Records and Reports (2022M-188)
… the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . … tax revenues were overstated by a total of $782,864 in the general fund and understated in the highway and fire protection funds. $49,765 in sales …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Herkimer Central School District – 2014 Building Renovation Capital Project (2022M-136)
… officials properly planned and managed the 2014 building renovation project. Key Findings The Board and District officials did not properly plan and manage the renovation project . Officials: Borrowed $2 million more … officials properly planned and managed the 2014 building renovation project …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/herkimer-central-school-district-2014-building-renovation-capital-projectTown of Windsor – Financial Management (2025M-24)
… report – pdf] Audit Objective Determine whether the Town of Windsor (Town) Board (Board) effectively managed the … operating surpluses totaling nearly $2.7 million instead of planned operating deficits totaling $482,700 in the … Determine whether the Town of Windsor Town Board Board effectively managed the Towns …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-windsor-financial-management-2025m-24East Moriches Union Free School District – Budget Review (B7-13-3)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … The East Moriches Union Free School District, located in Suffolk County, issued debt totaling $2 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/east-moriches-union-free-school-district-budget-review-b7-13-3East Moriches Union Free School District – Budget Review (B7-14-3)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … The East Moriches Union Free School District, located in Suffolk County, issued debt totaling $2 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Chenango Valley Central School District – Budget Review (B4-14-8)
… fund as of June 30, 2008. Local Finance Law requires all local governments that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Review of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC) under contract M050231 were for … period for work relevant to the contract objectives, and was for expenses not previously paid from another funding … to the Local Development Corporation of Laurelton Rosedale and Springfield Gardens LDC …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldc