Search
Use, Collection, and Reporting of Infection Control Data (Follow-Up)
… State nursing home residents soared. Infection control is an essential component of any health care delivery and a key concept in achieving the Department’s mission to … deaths at nursing homes and at one point understated the number of deaths at nursing homes by as much as 50%. All …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followComptroller DiNapoli and AG Schneiderman Announce Conviction of Florida Resident for Stealing Over $148k In NYS Pension Benefits
… to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-florida-resident-stealing-over-148k-nysState Comptroller DiNapoli Releases School Audits
… accrual records tested. The district may incur $47,817 in additional payroll costs if the errors are not corrected. … record their hours worked or not worked, which resulted in leave balances which may be overstated by 27 days; ten … used. Surplus fund balance exceeded the 4% statutory limit in each of the last three fiscal years by 3.1 to 12.8 …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsDiNapoli Op-Ed in Times Union
… The Times Union published an op-ed from New York State Comptroller Thomas P. DiNapoli today. … that level of public attention. Many states, including New York, have debt limits in place on state bonds. However, … solely to benefit private enterprise. Give flexibility in times of emergency. The constitution’s emergency …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-op-ed-times-unionManagement and Maintenance of Non-Revenue Service Vehicles
… Objectives To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete inventory of non-revenue service vehicles, and … To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehiclesState Comptroller DiNapoli Releases Municipal Audits
… to properly segregate payroll duties. Oswego County – Court and Trust Funds Auditors found the records maintained … during the audit period. Village of Oyster Bay Cove – Claims Audit (Nassau County) The board did not ensure that claims were adequately supported, for appropriate purposes …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… IT controls over physical IT assets and non-student user account access to the district’s network. In addition to …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-auditsXI.12.C Surety Takeovers – XI. Procurement and Contract Management
… provisions that require a surety to complete or arrange for completing the contract should the original contractor … OSC will update the New York State Vendor File information for the defaulted contractor to route future payments under … amends the original contract, route the transaction to OSC for approval, and submit the following to OSC: Surety …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12c-surety-takeoversDiNapoli: NYS Pension Fund Commits $1.3 Billion to Sustainable Investment Program
… Fund has completed its annual review of thermal coal and oil sands companies as part of its broader review of the … (Persero), and Thungela Resources Ltd. Of the nine oil sands producers evaluated, six failed to demonstrate transition readiness, including: Athabasca Oil Corp., Canadian Natural Resources Ltd., Cenovus Energy …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nys-pension-fund-commits-13-billion-sustainable-investment-programWhat's New
… Move to NAUPA this year! In 2025, New York’s Office of Unclaimed Funds will be converting to the Kelmar Abandoned Property System (KAPS) for reporting unclaimed funds. With this change, only reports formatted in … concerning the date of death of a presumed owner of unclaimed funds: 2 NYCRR § 126.1 was adopted to establish the …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newXII.7.B Voucher Denials – XII. Expenditures
… ID, rejection reason code and rejection code description. ONLINE BUSINESS UNITS Bureau auditors will contact Online agencies via email to inform them of the rejection … the voucher. In addition, agencies can review denied online vouchers on the M161 extract. However, the M161 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsState Comptroller DiNapoli Releases Audits
… reviewed wage investigation activities for a sample of 150 cases opened between April 1, 2016, and Nov. 29, 2019. For 69 of the 150 cases, investigators did not make contact with the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… and services. As a result, they may not have procured them in a manner that is in the best interests of taxpayers. Officials did not seek … officials did not always procure goods and services in a cost-effective manner or ensure claims were audited for …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: Wyandanch Public Library Audit Reveals Missing Cash, Excess Benefits
… to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by calling the …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-wyandanch-public-library-audit-reveals-missing-cash-excess-benefitsState Agencies Bulletin No. 1776
… of this bulletin is to explain why the Retirement Plan check box in Box 13 of Form W-2 must be checked for most … Instructions for Form W-2 require that the Retirement Plan check box in Box 13 be checked for every employee who is … are considered covered and will have the Retirement Plan check box checked on their 2019 Form W-2. Exceptions to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1776-retirement-plan-checkbox-form-w-2-wage-and-tax-statement-tax-year-2019Cincinnatus Fire Department – Financial Management (2025M-91)
… Period January 1, 2023 – October 31, 2024 Understanding the Audit Area Ensuring that financial activities are … recorded, supported with documentation and safeguarded is essential for bills to be paid on time and making funds … has four subdivisions, each with its own treasurer, there is an increased risk of Department funds being lost or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/20/cincinnatus-fire-department-financial-management-2025m-91Cost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… a water or sewer district, consider setting aside money in a capital or repair reserve fund to be used for future … for a specific intended purpose can smooth out spikes in both expenditures and revenues. Saving for future capital … written policy that explains why money is being set aside in a reserve. It should also document the reserve’s financial …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsTown of Brant – Transparency of Fiscal Activities (S9-25-23)
… as that reports are complete and accurate. Furthermore, in light of a town board’s responsibility to oversee the general … to the public, such as general government support, street maintenance and improvement, snow removal and fire …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/20/town-brant-transparency-fiscal-activities-s9-25-23Opinion 88-14
… or statutory amendments that bear on the issues discussed in the opinion. ABANDONED AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- … transferred to the general fund. The county may report the money to the State Comptroller as abandoned property, after …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Small Businesses and the Economic Recovery: Work in Progress
… rates that exceed the national average, as shown in Figure 1. Conditions have improved by the same margin (23 percentage … most recent week for which data are available. FIGURE 1 – Share of Small Businesses Reporting Negative Effect from … in October 2020. (See Figure 3.) Similarly, only about 1 in 12 reported declines in people employed from the prior …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progress