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State Comptroller DiNapoli Releases Audits

… appropriately collect taxes and suggested recommendations for how the Department could improve oversight of … to young children with disabilities. CPN is reimbursed for these services through rates set by SED. Auditors looked … My Children Day Care (AMC) is a New York City-based not-for-profit organization authorized by SED to provide Special …

https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-audits

Debt – 2022 Financial Condition Report

… the measure of State-Supported debt. It recognizes debt for which the State makes payments with State resources, … next five years, declining to $309 million in SFY 2026-27. For both SFYs 2020-21 and 2021-22, new debt issuances were … two years. It also continued to authorize debt issuance for MTA purposes in excess of the 30-year maximum term limit, …

https://www.osc.ny.gov/reports/finance/2022-fcr/debt

State Comptroller DiNapoli Releases Municipal & School Audits

… occur. The clerk-treasurer also did not properly account for three bank account balances totaling $1.1 million on May … The supervisor also did not provide the board with records for the annual audit, as required. Had the accounting records … to the court and then delivered to the county treasurer for safekeeping. Together, the treasurer, county clerk and …

https://www.osc.ny.gov/press/releases/2024/10/state-comptroller-dinapoli-releases-municipal-school-audits

XIV.14.L Asset Retirement Obligations – XIV. Special Procedures

… resulting from the preparation of a tangible capital asset for an alternative use Obligations for pollution remediation that result from other-than-normal … it is both incurred and reasonable estimable. In order for a liability to be considered incurred, there must be both …

https://www.osc.ny.gov/state-agencies/chapter-xiv/xiv14l-asset-retirement-obligations

State Comptroller DiNapoli Releases Municipal Audits

… the following local government audits were issued. Village of Herkimer – Clerk-Treasurer’s Records and Reports (Herkimer … the board or file Annual Financial Reports with the Office of the State Comptroller, as required by law. The board did … the clerk-treasurers’ records, as required by law. Town of Ripley – Town Clerk Collections (Chautauqua County) The …

https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-audits-0

Contact Information

… Thank you for your email. We have received your email. Return to …

https://www.osc.ny.gov/unclaimed-funds/claimants/contact-information

DEC Management of Invasive Species (2019-S-026) - Maps

… For more information, read our audit report:  Department of …

https://www.osc.ny.gov/state-agencies/audits/dec-management-invasive-species-2019-s-026-maps

Comptroller DiNapoli Releases School Audits

… and submitted timesheets. The leave accrual spreadsheet for employees who were entitled to earn vacation time did not … reserve, and did not have proper documentation for the establishment and use of certain reserve funds. Mount …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-audits

Comptroller DiNapoli Releases Municipal Audits

… making purchases on behalf of the system’s member public libraries. These purchases included 289 computers and 110 … computer accessories and warranties for member public libraries. … New York State Comptroller Thomas P DiNapoli …

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-2

SUNY Bulletin No. SU-161

… represented by Bargaining Unit 08. Program guidelines for the Voluntary Reduction in Work Schedule Program have … the Part-Time percentage to the appropriate percentage for the employee’s work schedule.  The percentage must be …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-161-participation-voluntary-reduction-work-schedule-vrws

Ordinary Death Benefit – Career Plan

… benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt … you are on an authorized medical leave of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded benefits, for up to two years (which …

https://www.osc.ny.gov/retirement/publications/1642/ordinary-death-benefit

DiNapoli's Auditors Halt $25 Million in Suspicious Tax Refunds

… Yorkers by filing for refunds they are not entitled to. My office is stopping those suspicious refunds and ensuring … auditors work cooperatively with the Department of Taxation and Finance to stop questionable refunds and to ensure timely payment of legitimate refunds. DiNapoli’s auditors perform their …

https://www.osc.ny.gov/press/releases/2016/04/dinapolis-auditors-halt-25-million-suspicious-tax-refunds

State Agencies Bulletin No. 877

… Agency Actions Agencies must access all transactions for Sing Sing Employees Federal Credit Union through the … the completion of a new Direct Deposit Form (AC 2772) for New York State Employees. Questions Questions regarding …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/877-conversion-sing-sing-employees-federal-credit-union-deduction-direct

State Agencies Bulletin No. 1024

… will be used as the return address on the 2010 employee Form W-2. Effective Date(s) Immediately Agency Action … Department ID(s) associated with their agency as listed in the Control-D Report NPAY529 (Agency’s Address Listing). … the agency address is not correct, agencies must send an e-mail to the Tax and Compliance mailbox providing the correct …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1024-verification-agency-name-and-return-address-employee-form-w-2s-wage-and

DiNapoli Statement on His Placement Agent Ban Becoming Law

… to completely ban them. I want to thank Governor Cuomo for his support and leadership and for permanently taking placement agents out of the equation." …

https://www.osc.ny.gov/press/releases/2018/08/dinapoli-statement-his-placement-agent-ban-becoming-law

DiNapoli's Auditors Halt $21.3 Million in Suspicious 2016 Tax Refunds

… audit. The majority of questionable refunds stopped were for returns filed by taxpayers who claimed refundable credits … security numbers and intentionally misstating deductions. For access to state and local government spending, public …

https://www.osc.ny.gov/press/releases/2017/04/dinapolis-auditors-halt-213-million-suspicious-2016-tax-refunds

Management of General School Funds (Follow-Up)

… School Fund (GSF) accounts. We could not fully account for GSF funds, as none of the schools maintained required … The GSF account is used to deposit monies collected for extracurricular and co-curricular activities, such as the …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-follow

Ordinary Death Benefit – Non-Contributory Plan with Guaranteed Benefits

… benefit. The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt … you are on an authorized medical leave of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded benefits, for up to two years (which …

https://www.osc.ny.gov/retirement/publications/1513/ordinary-death-benefit

Ordinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)

… benefit.The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt … you are on an authorized medical leave of absence (with or without pay); While you are receiving Workers’ Compensation or other employer-funded benefits, for up to two years (which …

https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefit

Yorkshire-Pioneer Central School District – Financial Management (2015M-352)

… review the District’s management of financial activities for the period July 1, 2012 through October 13, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $52.8 …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352