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Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… audit was to determine if counties are controlling inmate hospital costs and paying the appropriate rates for the … on a county’s financial resources. For example, inmate hospital health care costs in the eight counties audited … about $1.4 million, or 50 percent, was for inpatient hospital services while $1.4 million, or 50 percent, was for …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4State Agencies Bulletin No. 1188
… payment amount for training in State fiscal year 2011-12 is $250.00. To be eligible for the payment, employees must … The Firearms Training and Safety Incentive Program payment is pensionable and included in the calculation of overtime. … PEF Firearms Training and Safety Incentive Program payment is taxable income, will be included in the employee’s taxable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1188-pef-firearms-training-and-safety-incentive-programNotice of Reserve Funds
… Laws of 2016 – A.7675 (Buchwald) / S.5795 (Marcellino) – To provide increased transparency in school district fiscal … To provide increased transparency in school district fiscal …
https://www.osc.ny.gov/legislation/notice-reserve-fundsDirect Deposit for New State Employees
… (Abbate/Gounardes) – Requires the payment of salaries by direct deposit for state employees hired after January 1, … Requires the payment of salaries by direct deposit for state employees hired after January 1 …
https://www.osc.ny.gov/legislation/direct-deposit-new-state-employees-0Increase ABLE Account Balance
… York Achieving A Better Life Experience (ABLE) Program to match the federally authorized level. Memo Bill Text Status … York Achieving A Better Life Experience ABLE Program to match the federally authorized level …
https://www.osc.ny.gov/legislation/increase-able-account-balanceCosts to Administer the Insurance Division Operations for the Three Fiscal Years Ended March 31, 2012
… accurately, pursuant to Section 332, Article 3 of the Insurance Law. Our audit covered the period April 1, 2009 … established with the merger of the former Departments of Insurance and Banking on October 3, 2011. The Department's Insurance Division carries on the core functions of …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/costs-administer-insurance-division-operations-three-fiscal-years-ended-march-31-2012Oversight of School Safety Planning Requirements (Follow-Up)
… Against Violence in Education (SAVE) Act. The SAVE Act aims to improve the learning environment in New York’s …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… officials on a wide range of issues, including the sale of lots, service fees, and acquisition of lands, to promote …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followSchuyler County – Court and Trust Funds (2021-C&T-1)
… - pdf ] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2018 through September 30, 2021. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1DiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks
… County District Attorney Ian Jones and the New York State Police announced the arrest of Linda Burrows of Fillmore, New … system and I thank District Attorney Jones and the state Police for working with us to hold Burrows accountable.” New York State Police Superintendent Steven G. James said, “This arrest is …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-allegany-county-woman-arrested-theft-nearly-30000-pension-checksOpinion 89-23
… utilize space in the village hall several times per month for nominal or no consideration. This is in reply to your … hall several times per month without consideration or for nominal consideration. General Municipal Law, §72-h … or department thereof, either without consideration or for such consideration and upon such terms and conditions as …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Hillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111DiNapoli: Audit Recommends Labor Department Step Up Investigations of Violations in NYC
… led to significant delays in holding violators accountable and attaining restitution for workers while allowing … violations, such as wage theft, minimum wage infractions and child labor offenses, are a significant problem both nationally and in New York,” DiNapoli said. “Our audit identified that …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-audit-recommends-labor-department-step-investigations-violations-nycState 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/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Opinion 99-5
… Law, which include municipalities and school districts (see Education Law, §255[1]), may contract with a cooperative … opinions rendered prior to 28 Opns St Comp, 1972, p 62, supra , concluded that the authority to contract with … Office concluded that such contracts were unauthorized (see 22 Opns St Comp, 1966, p 511; 22 Opns St Comp, 1966, p …
https://www.osc.ny.gov/legal-opinions/opinion-99-5DiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… Institute, assisting prosecutors statewide. Sheingold is a 1994 graduate of Yale Law School. He will succeed current Counsel Nancy Groenwegen, who is retiring. His salary is $188,000. A photo of Sheingold is available here …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerTown of Sidney – Budget Review (B4-13-19)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local … The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Selected Aspects of Supporting Small Businesses
To determine whether the New York City Department of Small Business Services properly administered the Employee Retention Grant program We also examined whether SBS implemented the recommendations in the Small Business First Report
https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businessesOversight and Monitoring of the Universal Pre-Kindergarten Program
… suitable for children. In January 2014, the New York City (NYC) Administration released an implementation plan to dramatically expand NYC’s existing pre-kindergarten program.¹ The expanded UPK … as needed. The UPK program is funded by the State and NYC. The State’s portion is based on a State Education …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programCicero Volunteer Fire Department - Financial Activities (2025M-138)
… fire department’s board should provide adequate oversight of the financial operations to ensure that public funds are … effectively monitor the budget, provide adequate oversight of the Department’s financial activities and make informed … contained invalid reconciling items and, as of March 2025, the Treasurer was 11 months behind in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/cicero-volunteer-fire-department-financial-activities-2025m