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DiNapoli Report Looks at Foreclosure Impact on Local Governments
… foreclosure challenge is squeezing municipal budgets when property values decrease, tax bases shrink and crime jumps. “Our communities are paying … Island and the Hudson Valley saw the biggest hit to their tax bases in the wake of the last recession. Many counties …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-report-looks-foreclosure-impact-local-governmentsDiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… System (NYSLRS) intended for retiree Gary Banas. “Ms. Smith Shaver tried to take advantage of the New York …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-systemSecurity Over Critical Systems
… areas including governance over Payment Card Industry Data Security Standard requirements, and security controls NHT could improve to minimize the risks …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… which includes coverage for inpatient and outpatient hospital services. Empire processes Plan claims for hospital services in accordance with agreements they … State Health Insurance Program: Payments to John T. Mather Memorial Hospital (2010-S-51) …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughBenefit Eligibility Assessment Process
… Purpose To determine whether the New York City Human Resources … (Client) eligibility, and when a Client is determined to be ineligible, denying, reducing or terminating the Client's benefits. As a last resort, Clients deemed to be ineligible are entitled to a Fair Hearing administered …
https://www.osc.ny.gov/state-agencies/audits/2014/05/28/benefit-eligibility-assessment-processCompliance With Payment Card Industry Standards
… Entities that do not comply with PCI DSS may be subject to fines and penalties, and lose the public’s confidence and the …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsNew Suffolk Common School District – Selected Financial Operations (2013M-197)
… officials have not properly budgeted for tuition and teacher personnel salaries. District officials also …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mExtra-Classroom Activity (2015-MR-5)
… districts: Deposit , Dryden , Greene , Ithaca , Laurens and Livingston Manor . Purpose of Audit The purpose of our … properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2013 through May 8, … (Board), for, by or in the name of a school, student body or any subdivision thereof." Extra-classroom activity …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of Huntington, Suffolk County. The District is governed by the Board of Education (Board) which comprises nine elected members. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionRetirement System Membership – Special 20- and 25-Year Plans
… or later: You are automatically covered by the special 20-year plan (Section 384-d), if your employer has adopted … Special 20 and 25Year Plan information for PFRS Tier 2 3 Article 11 5 …
https://www.osc.ny.gov/retirement/publications/1517/retirement-system-membershipOther Bulletin No. 73
… For example, if an employee has $200 deposited into a loan account and the remainder going into a balance account, the same distribution will be applied. Undeliverable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilDiNapoli Releases Report on Tax Check-Off Donations
… New York state's personal income tax (PIT) check-off funds are not distributed promptly … up the process was enacted in 2015, according to a report released today by State Comptroller Thomas P. … of New Yorkers support important causes through personal income tax check-off programs," DiNapoli said. "As check-off …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donationsVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Appropriated Loan Receivables (ALRs) result when State money is appropriated and subsequently loaned or advanced to … Appropriated Loan Receivables ALRs result when State money is appropriated and subsequently loaned or advanced to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… [read complete report – pdf] Audit Objective Did the West Sparta Independent Volunteer Fire Department Company … to make change, and redeposited after the event’s end. 2 These claims were paid from January 1, 2023 through …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyDiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances
… New York City, facing significant uncertainty in its economic and financial outlook, should develop a … be well-served by developing and considering all options, in order to identify if and when deficit financing is truly … gaps were under 5 percent, compared to 10 percent in the previous two recessions. DiNapoli’s report also found …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-financesDiNapoli: NYRA's Future Uncertain
… the goods and services in question; and Determine general horse racing industry practices regarding the questionable … money, including formally evaluating the need for certain horse transportation costs and annual legal fees. The audit …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-nyras-future-uncertainState Comptroller DiNapoli Releases School Audits
… vendor payments, student grades or state aid claims. Silver Creek Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… (Onondaga County) The board and officials did not develop a budget for the electric fund and adequately manage its … take action to ensure electric fund revenues kept pace with expenses; ensure that annual payments from the electric … adequate controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. In addition …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0SUNY Bulletin No. SU-325
… Purpose The purpose of this bulletin is to provide agency instructions for processing the Recruitment and Retention Payments. Affected Employees Employees in the State University Graduate Student … the employee’s current Tax Marital Status and Withholding Allowances on the Employee Tax Data page in PayServ. Yonkers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesHow to Make a Vendor Responsibility Determination
… capacity and controls; appropriate legal authority to do business in New York; a satisfactory record of … contracts. You should consider any information that comes to your attention and work with the vendor to address any negative information. Things to keep in mind: …
https://www.osc.ny.gov/state-vendors/vendrep/how-make-vendor-responsibility-determination