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Urban Choice Charter School – Information Technology (2013M-53)
… and data breach. The Board has not adopted a disaster recovery plan to address potential disasters. Key … security, and data breach. Adopt a comprehensive disaster recovery plan. …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Three Village Central School District – Fuel Inventories (2015M-271)
… The Three Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, which operates eight schools … assets. Request and review fuel reconciliation reports on a periodic basis. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… Consider using US General Services Administration per diem lodging rates. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-andMount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… Determine if the District is seeking competition for purchases that are under the bidding threshold. Key … balance. District officials did not always seek quotations for purchases under the bidding threshold. Key Recommendations Adopt financial plans for the maintenance of a reasonable level of fund balance, …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsCrown Point Central School District – Internal Controls Over Payroll (2013M-100)
… Purpose of Audit The purpose of our audit was to determine if the District had established … Point Central School District is located in the Towns of Moriah, Ticonderoga, and Crown Point in Essex County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/crown-point-central-school-district-internal-controls-over-payroll-2013mOperational Advisory No. 36
… Subject: GFO Updates – Postage/Shipping account codes Guidance : The Office of the State Comptroller (OSC) has updated the guidance for the use of account codes 55203, Postage and 55220, Shipping. Account code 55220 which was previously titled Shipping has …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesOverview – Special 20- and 25-Year Plans
… The New York State Budget enacted in April 2025 resulted in two new sections of the Retirement and … (PFRS): Section 383-e of the RSSL provides a new 20-year plan, which is optional for Tier 5 members and Tier 6 members … 1, 2025. Section 383-f of the RSSL provides a new 25-year plan, which is optional for Tier 2 and 3 members. IMPORTANT: …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/overviewDiNapoli Urges Consumers to Read the Fine Print on Gift Cards This Holiday Season
… State Comptroller Thomas P. DiNapoli urged New Yorkers to read the fine print on gift cards this holiday season for details about fees and expiration dates. Unused gift cards issued by New York corporations are required to be turned over to the Comptroller's office as abandoned …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-urges-consumers-read-fine-print-gift-cards-holiday-seasonState Agencies Bulletin No. 1586
… may require updates for SFS lapsing Overview Certain chart of accounts strings in SFS that are attached to position … for use in PayServ. OSC has provided a spreadsheet of all current position pools associated with a chart of accounts string that is scheduled to lapse on 09/15/2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1586-sfs-chartfield-strings-payserv-09152017-09292017-lapse-datesSelected Travel Expenses
… Authority (MTA) - Long Island Rail Road’s (LIRR) expenses for travel and entertainment were appropriate and documented for MTA business purposes. The audit covers from January 4, … Authority MTA Long Island Rail Roads LIRR expenses for travel and entertainment were appropriate and …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesSign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… Former Tupper Lake Volunteer Fire Department (VFD) Treasurer Timothy J. … repay the $30,000 he stole for private vacations revealed in an audit and investigation by State Comptroller Thomas P. DiNapoli. Brown, 54, of Tupper Lake, pleaded guilty in Franklin County Court last week to …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftDiNapoli Releases July State Cash Report
… State tax collections through July were $479.5 million lower than collections for the same period last year, primarily reflecting lower … July 31, primarily because of settlement revenues, which were approximately $2.8 billion more than initially … State tax collections through July were $4795 million lower than collections for the same period …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-releases-july-state-cash-reportComptroller DiNapoli and Mayor Brown Urge Buffalo Residents to Claim $88 Million in Lost Money
… Byron Brown today urged local residents to search for unclaimed funds during a news conference at City Hall. … with Mayor Byron Brown helps to increase awareness about unclaimed funds and get even more checks out in the mail to … Comptroller’s website to see if any of the $88 million in unclaimed funds in Buffalo belongs to you." Representatives …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-and-mayor-brown-urge-buffalo-residents-claim-88-million-lost-moneyMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… in the hospital and be monitored by the health care team at the hospital throughout treatment and recovery. Generally, …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsMedicaid Program – Improper Managed Care Payments for Misclassified Patient Discharges
… care. When a hospital bills an MCO for an inpatient stay, the hospital reports certain information on its claims, … patient was transferred or discharged at the end of their stay. These codes are important because payments may vary …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/medicaid-program-improper-managed-care-payments-misclassified-patient-dischargesState Comptroller DiNapoli Statement on New York City Financial Plan
… growth and improvement in the commercial real estate market expected to slow from earlier projections. The updated … , notwithstanding recent volatility. As I noted in August, market returns in FY 2021 enabled record pension gains which … growth and improvement in the commercial real estate market expected to slow from earlier projections …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-statement-new-york-city-financial-planRestitution Payments (2021-MS-2)
… victims receive court ordered restitution. Our review of 13 County Probation Departments found: More than half, or 160 of the probationers tested, were behind on their restitution payments by a total of $283,620. The courts were often not notified because …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/restitution-payments-2021-ms-2State Comptroller Releases School District Audits
… (IT) Assets Inventory (Suffolk County) At the time of initial visits to nine district buildings, auditors were unable to locate 146 of 475 IT assets tested (31 percent). It took between 11 and … for officials to locate 80 additional IT assets. Because of inaccurate inventory records, district officials were …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… audit. State Education Department (SED): Oversight of Smart Schools Bond Act Funds (2019-S-13) It takes SED nearly … to approve school district projects funded through the Smart Schools Bond Act, leading to project delays and … While SED has taken steps to review school districts’ Smart School spending plans, it has not done enough to ensure …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-audits-0DiNapoli: Read Fine Print on Gift Cards this Holiday Season
… New York State Comptroller Thomas P. DiNapoli is urging New Yorkers to read the fine print on gift cards this holiday season for details about fees and … first five years after purchase. Since January 1, 2011, New York state has required companies offering rebates to …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-read-fine-print-gift-cards-holiday-season