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Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… Purpose of Audit The purpose of our audit was to examine the District’s credit card and travel expenditures … provides fire protection and emergency rescue services to over 7,800 homes. General fund appropriations for 2016 … Not all travelers attached proof of conference attendance to their travel expenditure reports and meal expenditure …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50DiNapoli Releases Report on Tax Check-Off Donations
… Gift to Wildlife, was created in 1982 to provide funds for fish and wildlife purposes through the Conservation Fund. …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-report-tax-check-off-donationsState Agencies Bulletin No. 1735.1
… , converted to an hourly rate, is less than the Division of the Budget (DOB) approved minimum wage. Affected Employees … employees whose job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within the counties of Nassau, Suffolk, or Westchester, or $11.10 for State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17351-minimum-wage-differential-annual-employeesState Agencies Bulletin No. 1735.2
… , converted to an hourly rate, is less than the Division of the Budget (DOB) approved minimum wage. Affected Employees … employees whose job location is within the five boroughs of New York City (NYC), $12.00 for State employees whose job location is within the counties of Nassau, Suffolk, or Westchester, or $11.10 for State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17352-minimum-wage-differential-annual-employeesDiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… special needs children must properly account for their use of public funds,” DiNapoli said. “We have found too many schools that fall short of state education requirements, which is why we are auditing … findings to the State Education Department for recovery of the misspent funds.” Yeled is one of many preschool …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesHow 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-determinationWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… Fire Department Company Number 1, Inc. (Department) Board of Directors (Board) provide adequate oversight of financial operations? Audit Period January 1, 2023 – April … financial activities. The Treasurer maintains custody of, deposits and disburses all Department funds. An …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyState Comptroller DiNapoli Releases Municipal & School Audits
… could achieve greater savings by modifying the terms of the program. For example: the district should review the eligibility requirements of the program for married couples and family members … if it had more cost-effective buyout requirements. Village of Solvay – Financial Management (Onondaga County) The board …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases School Audits
… did not properly account for leave accruals for 22 of the 49 employees’ accrual records tested. The district may … timekeeping records did not match, reflecting a difference of 15 days; and two employees received a total of 81 more days of leave than their collective bargaining …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-auditsSUNY Bulletin No. SU-325
… and retention payments. Each doctoral degree granting campus is allocated a portion of the Doctoral Program … with Pay Eligible employees at a doctoral degree granting campus receive the recruitment and retention payment at the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-325-suny-recruitment-and-retention-payments-gsnu-employeesVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… Receivables (ALRs) result when State money is appropriated and subsequently loaned or advanced to non-State agencies … fund or corporation to which the appropriation is made and the Director of the Budget. This repayment agreement must … value which is included in the KK_REV budget definition and used by OSC Bureau of State Accounting Operations (BSAO) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesState Comptroller DiNapoli Releases Audits
… Department to take steps to ensure that school bus drivers, monitors, and attendants are qualified and properly … and, consequently, did not have assurance that drivers, monitors, and attendants across the state were …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Needs to Develop Comprehensive Plan to Manage Pandemic-Battered Finances
… federal government to provide relief, as it has after each of the last two recessions. “The scope and devastation of the COVID-19 pandemic has created a significant revenue … found that the city’s initial budget gaps, inclusive of risks identified by DiNapoli, prior to the COVID-19 …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-nyc-needs-develop-comprehensive-plan-manage-pandemic-battered-financesOther Bulletin No. 73
… Purpose: The purpose of this bulletin is to provide the SCF with instructions for … in Bargaining Unit 97 in SCF with an increment code of 1810 who meet the eligibility criteria are affected. … Board Resolution AD-8 authorizes the 2021-2026 Memorandum of Agreement between SCF and CSEA which provides for payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilMedicaid Program – Improper Medicaid Payments for Childhood Vaccines
… free vaccines to eligible children younger than 19 years of age whose parents or guardians may not be able to afford … their recommended vaccines and are protected from a number of diseases. The Centers for Disease Control and Prevention (CDC) is responsible for implementation of the VFC Program. The CDC purchases vaccines from drug …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesTowns’ Road Management Plans (2014-MR-2)
… [pdf] , Preston [pdf] , and Schoharie [pdf] . Purpose of Audit The purpose of our audit was to determine if towns properly maintained … highway superintendent and town board for the expenditure of highway funds. Once a plan is implemented, town officials …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Sky Light Center Inc. – Supported Housing Program
… its Supported Housing Program contract with the Office of Mental Health (OMH). The audit covered the period from … Light, to locate apartments and negotiate leases on behalf of clients, help the clients move into their apartments, and … services. Sky Light is authorized to service a maximum of 90 clients at an annual cost of $1.3 million. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programThe VendRep System
… vendor and State contracting entity can view the status of the contract once it’s submitted for approval to the Office of the State Comptroller. Log in or create an account to … The VendRep System includes all four versions of the questionnaire. The appropriate version of the …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-systemVendor Responsibility Review Process
… vendor must have the: integrity to justify the award of public dollars; and the capacity to perform the requirements of the contract fully. Who determines responsibility It is … contracting entity’s duty to evaluate the responsibility of the vendor before awarding the contract. This is an …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-review-processOpinion 91-41
… of the Town of Warrensburg 90 AD2d 916, 456 NYS2d 873, app den 58 NY2d 604, 459 NYS2d 1027). Therefore, inasmuch as …
https://www.osc.ny.gov/legal-opinions/opinion-91-41