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Operational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger Journal Entry … GFO Updates pertaining to the new General Ledger Journal Entry …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeAccess to Preschool Special Education Services
… in the special education process, these reviews address only 1/6 of the State’s school districts per year, providing …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesOpinion 95-14
… moneys to purchase a new personal computer to be used for various department purposes, and to pay for a ceremony to … moneys to purchase a new personal computer to be used for various department purposes and to pay for a ceremony to …
https://www.osc.ny.gov/legal-opinions/opinion-95-14State Comptroller DiNapoli: $360M Needed to Repair Local Dams
… with the impact of severe storms, the breach of a large dam could result in the loss of life, devastation of several … and flooding that spans multiple counties. Even a small dam failure could result in significant economic consequences … by local governments. In the wake of a 2008 audit of DEC's dam safety program by DiNapoli's office, DEC strengthened its …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-360m-needed-repair-local-damsOpinion 97-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Unless otherwise provided by special act, the members of a volunteer fire department may determine to use foreign …
https://www.osc.ny.gov/legal-opinions/opinion-97-20Opinion 2004-8
… Municipal corporations are authorized to provide a medical, surgical and hospital insurance plan for their … applicable to a public corporation that "self-funds" medical, surgical and hospital benefits). Based on section … the opinion that a municipal corporation may supplement medical insurance coverage by direct cash reimbursements for …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8DiNapoli Proposes Reforms to Bolster State's Rainy Day Reserves
… $198 million short of the maximum. DiNapoli noted it was only a decade ago when damaging impacts of the Great …
https://www.osc.ny.gov/press/releases/2019/12/dinapoli-proposes-reforms-bolster-states-rainy-day-reservesState Comptroller DiNapoli Releases Audits
… Safety Center Activities and Handling of Revenues (2019-S-15) DOH has generally met the primary objectives of the … classrooms; lack of the required supply of epinephrine pens to be used in case of allergic reaction emergencies; … Disabilities (OPWDD): Compliance With Jonathan’s Law (Follow-Up) (2020-F-26) An audit issued in November 2019 …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… for operating the subways and most of the public bus service throughout New York City, and MTA Bus Company (MTA Bus) provides bus service in portions of the Bronx, Queens, …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-audits-0DiNapoli: Audit Finds up to $12.1 Million in Inappropriate Medicaid Payments
… New York States Medicaid system made as much as $121 million in inappropriate payments during 2015 including …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-audit-finds-121-million-inappropriate-medicaid-paymentsChittenango Central School District – Information Technology (2023M-155)
… users. Officials also have less assurance that, in the event of a disruption or disaster such as a ransomware … restore, repair and/or rebuild critical IT systems or data in a timely manner. In addition to sensitive IT control weaknesses we …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… [read complete report – pdf] Audit Objective Determine whether Persistence … purchases for “going away parties,” a teacher’s bridal shower and staff holiday parties. The Board Treasurer did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… established Program limits. Establish written policies to address default enforcement mechanisms and oversight of …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingRome City School District – Multiyear Planning (2021M-144)
… established comprehensive multiyear financial and capital plans. Key Findings Officials did not develop comprehensive written multiyear financial or capital plans. While officials have some information needed to develop the plans, additional information and analysis is needed. For …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144Rockville Centre Union Free School District - School District Website (S9-19-28)
… Officials did not prepare a multiyear financial plan. Posting a prepared plan further enhances the transparency of … and all external CAPs. Should enhance transparency by: Posting budget-to-actual results, all original budget … CAP in a location easy to access. Preparing and posting a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-1925-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… Eligibility You will be eligible to retire with 25 or more years of creditable service, regardless of age. … Service as a firefighter or police officer under a 20- or 25-year plan; Service as a member or officer of the New York … 15 – 90 days before your date of retirement. For information on how to apply for a service retirement benefit, …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384State Comptroller DiNapoli Releases Municipal Audits
… for, report, deposit, record and remit all collections to the appropriate parties in a timely and accurate manner. … segregate payroll duties. Oswego County – Court and Trust Funds Auditors found the records maintained by the treasurer were generally up to date and complete. They also found the treasurer …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases State Audits
… of Health (DOH) Medicaid Payments Made Pursuant to Medicare Part C (Follow-Up) (2016-F-16) An audit released in … have saved up to $69 million if it limited payments of Medicare Part C cost-sharing liabilities. The audit also … $28,952 in ineligible costs that HTA reported for state reimbursement, including $22,207 in other than personal …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1DiNapoli: Audit Finds $6.8 Million in Medicaid Overpayments
… New York state’s Medicaid system made approximately $6.8 million in … care plans, according to an audit released today by State Comptroller Thomas P. DiNapoli. By the end of audit … about $2.4 million of the overpayments were recovered. “New York’s Medicaid system is vast and complex with plenty of …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-finds-68-million-medicaid-overpaymentsAndover Central School District – Internal Controls Over Reserve Funds (2013M-162)
… 30, 2013. Background The Andover Central School District is located in Allegany and Steuben Counties. The District is governed by the Board of Education composed of five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/13/andover-central-school-district-internal-controls-over-reserve-funds