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Selected Financial Management and Administrative Practices (2013-S-37)
To determine whether the Office of the Nassau County Public Administrator (NCPA) operates in compliance with governing statutes and guidelines.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s37.pdfBenefit Eligibility Assessment Process (2012-S-51), 90-Day Response
To determine whether the New York City Human Resources Administration’s (HRA) public assistance benefit eligibility assessment process is in compliance
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-12s51-response.pdfDivision of Investigations: Complaint Form
DiNapoli encourages the public to help fight fraud and abuse. You can report allegations of fraud involving taxpayer money here.
https://www.osc.ny.gov/files/investigations/pdf/investigations-complaint-form.pdfOpinion 91-55
… actual expenditures affect a municipality's ability to pay debt service from the revenues of the improvement. It has … governing board of any municipal corporation operating an electric public utility service shall establish solely by … In this Office's memorandum to the Governor concerning the bill which became chapter 457, we noted that the "except" …
https://www.osc.ny.gov/legal-opinions/opinion-91-55Opinion 91-40
… determination of period of entitlement); (rescheduling of work days to avoid conflict with military duty) MILITARY LAW, … of 39 days, 30 of which coincide with his or her regular work schedule. You also ask whether the city may establish a … those 31 days were also days on which he was scheduled to work. After the Schampier decision, according to the …
https://www.osc.ny.gov/legal-opinions/opinion-91-40Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Town of Croghan , Town of Dickinson , Johnstown Public Library , Town … is being spent appropriately and effectively.” Town of Croghan – Financial Management (Lewis County) The board … today announced his office completed audits of the Town of Croghan Town of Dickinson Johnstown Public Library Town of …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-audits-1DiNapoli: State Must Make Progress on Monitoring Drinking Water Contaminants
… how it informs the public of potential hazards in public drinking water systems and ensure proper actions are being … by New York State Comptroller Thomas P. DiNapoli. "Safe drinking water is a basic need and, as we learned in the wake … its efforts to monitor emerging contaminants in New York's drinking water, notify the public when there are problems and …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-state-must-make-progress-monitoring-drinking-water-contaminantsState Agencies Bulletin No. 2398
… Purpose: The purpose of this bulletin is to notify agencies of the maximum contribution limits for employees enrolled in SRA and TDA plans and provide … The purpose of this bulletin is to notify agencies of the maximum contribution limits for employees enrolled in SRA and TDA plans and provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2398-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2185
… annual contribution amount will increase to $23,000 for calendar year 2024. An additional deferment is available to … Plan 704 SUNY After Tax 403(b) Plan Education Department, School for the Blind, and School for the Deaf employees electing the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2185-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 2091
… annual contribution amount will increase to $22,500 for calendar year 2023. An additional deferment is available to … Plan 704 SUNY After Tax 403(b) Plan Education Department, School for the Blind, and School for the Deaf employees electing the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2091-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaState Agencies Bulletin No. 1976
… annual contribution amount will increase to $20,500 for calendar year 2022. An additional deferment is available to … Description 404 SUNY 403(b) Plan Education Department, School for the Blind, and School for the Deaf employees electing the following …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1976-supplemental-retirement-annuity-sra-and-tax-deferred-annuity-tdaBlock Institute School – Compliance With the Reimbursable Cost Manual
… documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated … York City-based not-for-profit organization authorized by SED to provide preschool Special Class and preschool Special … report, these programs are collectively referred to as the SED preschool cost-based programs. Block also operated two …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualDiNapoli: Technology Changing How Local Governments Serve Residents
… Local governments across New York state are turning to new technologies to save money, communicate with residents and allow taxpayers to make payments, according to a report released today by … Local governments across New York state are turning to new technologies to save money communicate with residents …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-technology-changing-how-local-governments-serve-residentsMedicaid – Federal Funding and New York
… Listing Number 93.778) is a health insurance entitlement program for low-income adults and children. Each state administers its own Medicaid program within federal guidelines, and it is jointly funded … four million City residents were enrolled in the Medicaid program as of January 2025. The City reimburses the State for …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycDiNapoli Announces State Contract and Payment Actions for May 2016
… Paving Materials Inc. and $2.2 million with Peckham Road Corp. Department of Health $255.3 million with Twin Med … Construction Inc. for road improvements in LeRoy, Genesee County. $17.8 million with Rifenberg Construction Inc. for … Industries Inc. for pavement improvements in Columbia County. $7.2 million with Callanan Industries Inc. for road …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-announces-state-contract-and-payment-actions-may-2016DiNapoli Announces State Contract and Payment Actions for December 2015
… and Community Supervision $111.6 million for inmate healthcare services at Albany Medical Center. Office of General Services … Program, including $3.2 billion to Healthfirst PHSP, Inc., $1.5 billion to MetroPlus Health Plan, $1.2 billion to …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-announces-state-contract-and-payment-actions-december-2015Afton Central School District –Management of Fund Balance and Reserves (2016M-134)
… limit for the past several years. Certain reserves had excessive balances when compared to their respective …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mJohnsburg Central School District – Payroll (2014M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials established effective … Employees did not consistently punch in or out to record times they reported for and left work. District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/johnsburg-central-school-district-payroll-2014m-174Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… internal controls over extra-classroom activity funds for the period of July 1, 2012 through October 31, 2013. … with approximately 885 students. Budgeted appropriations for the 2013-14 fiscal year total $18.8 million. Key Findings … The District lacks appropriate policies and procedures for the extra-classroom activity fund. A faculty auditor had …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomBrookfield Central School District – Financial Condition (2014M-48)
… October 31, 2013. Background The Brookfield Central School District is located in the Towns of Brookfield, … governed by a five-member Board of Education, operates one school with about 230 students. Budgeted appropriations for … Brookfield Central School District Financial Condition 2014M48 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/brookfield-central-school-district-financial-condition-2014m-48