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Selected Performance Measures
… The audit covers the period between January 1, 2015 and August 22, 2018. About the Program The MTA is a public …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresCase Management
… Objective To determine whether the New York City Department for the Aging provided and paid case … in one’s home for as long as possible. The New York City (City) Department for the Aging (DFTA) is the City agency … To determine whether the New York City Department for the Aging provided and paid case …
https://www.osc.ny.gov/state-agencies/audits/2023/07/26/case-managementCompliance With Jonathan's Law
… with the requirements established under Jonathan’s Law. This audit covers the period April 1, 2015 through … at a State operated facility. In May 2007, “Jonathan’s Law” was enacted to expand parents’, guardians’, and other … Alcoholism and Substance Abuse Services. Under Jonathan’s Law, facility directors are required to do the following in …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawState Agencies Bulletin No. 2390
… DMNA Uniform Maintenance Allowance if the employee: Has a Payroll Status of Active, Leave With Pay, or Leave of Absence … Rate Code of ANN, HRY, or BIW (only if the employee has a Payroll Status of Leave With Pay with an Action/Reason code … criteria but are on an authorized leave of absence with a Payroll Status of Leave of Absence (except with an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2390-2025-uniform-maintenance-allowance-employees-division-military-andState Comptroller DiNapoli Releases State Audits
… with New York. The Statewide Offset Program (SWOP) is a way for state agencies to offset payments to recover … that are more likely to have low immunization rates. This is particularly evident at private schools and schools with …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-state-audits-0State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Central Square Central School District , … and the Williamsville Central School District . “In an era of limited resources and increased accountability, it’s … contains provisions related to the appointment and duties of the claims auditor, the board did not ensure that the …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Bradford …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsContract Advisory No. 4
… Agencies may have multiple Business Unit/ Department ID combinations, but only certain of those combinations are … created in the SFS must use a Business Unit/Department ID combination which is valid for contracts. A list of valid Business Unit/Department ID combinations can be found in the Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government and school … New York State Comptroller Thomas P DiNapoli today announced the following local government and school …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Audit Finds Fixes Needed in NYC High School Matching Process
… (NYCPS) needs to do more to ensure students are matched to high schools in line with existing regulations, according to an audit … rely on a fair and transparent system to get into the high school programs that fit their needs and to give them … NYCPS needs to do more to ensure students are matched to high schools in line with existing regulations according to …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-audit-finds-fixes-needed-nyc-high-school-matching-processState Comptroller DiNapoli Releases Municipal & School Audits
… collected between Jan. 1, 2016 through May 31, 2021. In August 2023, the former court clerk pleaded guilty to grand …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… to 7.9%. As a result, employer tax payments grew between 26% and 160% in 2021. Until the balance in the state account …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentComptroller DiNapoli Releases School District Audits
New York State Comptroller Thomas P DiNapoli today announced the following school district audits have been issued
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases Municipal Audits
… also determined that the board did not properly plan for the funding of and spending from reserves. In addition, … and reliable accounting records. Rockland County – Sale of Estate Real Property The Office of Public … did not always get a professional appraisal for estate houses before listing them for sale. Town of Smithville - …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 170
… page 2. Affected Employees Annual salaried (Pay Basis Code of ANN, 21P, CAL, CYF and CYP) employees who have an … a status change (terminated, retired or placed on a leave of absence without pay). When these actions are reported on … The end date used by the system is the effective date of the status change. The system does not automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/170-canceling-additional-annual-salary-factorUnified Court System Bulletin No. UCS-267
… automatic processing of the October 2018 Location Pay and Location Mid-Hudson Increases Affected Employees Eligible … Association 87 Management/Confidential 86 Unrepresented and Benefits Ineligible Employees 88 New York City Judicial … between the Unified Court System of the State of New York and the affected bargaining units (Bargaining Units DR, F8, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-267-october-2018-ucs-increases-location-pay-and-location-pay-midMattituck Fire District – Claims Audit (2025M-48)
… action. Appendix C includes our comments on issues raised in the District’s response letter. We conducted this audit … New York State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Transparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… officials in NYS should be transparent and accountable, by making financial information readily available to the public. By being open, providing information and keeping public … New York State NYS should be transparent and accountable by making financial information readily available to the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… report – pdf] Audit Objective Did Monroe 2-Orleans Board of Cooperative Educational Services (Monroe 2-Orleans … methodology and standards are included in Appendix C. The Board has the responsibility to initiate corrective action. A … Did Monroe 2Orleans Board of Cooperative Educational Services Monroe 2Orleans …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mOpinion 91-20
… service provider, may send to the user's insurance carrier a copy of the bill for the amount of the fee or … may collect the fee or charge directly from the insurance carrier. This is in reply to your letter concerning the … the user, to directly bill and collect from the insurance carrier of the user, any fees or charges imposed by the town …
https://www.osc.ny.gov/legal-opinions/opinion-91-20