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Primary Hall Preparatory Charter School – Debit Cards (2024M-159)
… [read complete report – pdf] Audit Objective Determine whether the Primary … that the charges were for a valid School purpose. Debit cards pose significant risks because individuals using them … being made and undetected. Key Recommendations The audit report includes nine recommendations that, if implemented, …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Arkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… the Treasurer did not: Deposit revenues totaling $5,191 in a Company bank account within three days of receipt, as … transactions included 40 deposits totaling $20,272 in the receipt book and eight disbursements totaling $1,256. … not ensure that all revenues were deposited or deposited in a timely manner and that revenues and disbursements were …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1Town of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a competitive … specialized skills, training and expertise; the use of professional judgment and/or a high degree of creativity. For example, professional services can include …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and … back to August 1, 2013 to provide historical background of the ambulance district’s (District’s) formation. … service, a general ambulance service, or a combination of such services, for the purpose of providing pre-hospital …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… the Treasurer did not: Deposit revenues totaling $2,219 in a Department bank account within 10 days of receipt, as … $123,898 with correct dates, descriptions or amounts in the accounting software. Record 125 disbursements totaling … correct vendor names, check numbers or payment methods in the accounting software. Obtain any Board approval for 24 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… These changes followed the former President’s departure in December 2023. From January 1, 2023 through March 31, … deposits totaling $2,180 with correct dates or amounts in the computerized accounting software. Record 104 … disbursements totaling $22,062 with correct vendor names in the computerized accounting software. Obtain any Board or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122State Comptroller Thomas P. DiNapoli Statement on IDA Reform Legislaton (S.5867/A.7915)
… “New York is in a better position to evaluate Industrial Development … New York Economic Development Council for its partnership in creating sensible legislation to that will preserve IDAs as a critical economic engine in improving local communities. My thanks also to Governor …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-statement-ida-reform-legislaton-s5867a7915Understanding Your GASB Report – Governmental Accounting Standards Board
… used for GASB are the same as the assumptions used in the annual actuarial valuation, including a 5.9% discount … and the Pension Plan’s NPL. Pension Expense Changes in the Net Pension Liability, recognized in the current reporting period. There are some exceptions, …
https://www.osc.ny.gov/retirement/employers/gasb/understanding-your-gasb-reportTransportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… office manager was also charged with money laundering in connection with the scheme. Defendant, Mohammad Chaudhry, … and his Criminal Investigations Unit for their partnership in the investigation. I would also like to thank Juliet T. … stealing from a program meant to support vulnerable people in need,” Carney said. “By billing Medicaid for …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeOpinion 88-5
… to cover retired employees); (retirees reduction of benefits) PUBLIC OFFICERS AND EMPLOYEES -- Retirement … at town expense to retired officers or employees, or a group of retired officers or employees, including retired … plan to former officers or employees who have separated from service but are not eligible to receive a retirement …
https://www.osc.ny.gov/legal-opinions/opinion-88-5Opinion 89-14
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- … 986(1) of the Real Property Tax Law which provides, in part, that: Every collecting officer shall deliver or upon … town, village or school district. We expressed the view in 1982 Opns St Comp No. 82-120, p 149 that since section …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Enroll in the Vendor Self-Service Portal
… and update contact and address information and enroll in various State programs and initiatives (for example, … and instructions from SFS. Following the instructions in the email, you can create your user ID to access your …
https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portalOpinion 97-11
… or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Powers and Duties (authority to … body 1 . Any such local enactment must specify by name of office or by title or classification those "municipal … file the annual statement of financial disclosure ( id .). In addition, section 811(1)(c) refers to the completion and …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Comptroller DiNapoli Releases State Audits
… (Follow-Up) (2014-F-1) An initial audit report, issued in July 2012, identified $17.3 million in Medicaid overpayments because 9,848 recipients were … into Medicaid with multiple identification numbers. In a follow-up, auditors found DOH officials have made … An initial audit report issued in July 2012 identified $173 million in Medicaid overpayments …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsX.1 Overview – X. Guide to Vendor/Customer Management
… State. VENDOR The Statewide Vendor File is a centralized repository designed to maintain timely and reliable … CUSTOMER The New York State Customer File is a centralized repository of customers used by Business Units to record the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x1-overviewRecent Trends and Impact of COVID-19 in Brooklyn
… population of the five boroughs with 2.7 million people in 2020 and was the fastest growing borough over the last decade (9.1 percent). Private sector employment in Brooklyn grew by 47.5 percent from 2010 to 2019, faster … in economic outcomes, as some neighborhoods remain well behind citywide and boroughwide levels. In addition, …
https://www.osc.ny.gov/reports/osdc/recent-trends-and-impact-covid-19-brooklynXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
The State developed a comprehensive Capital Assets reporting system in compliance with Chapter 405 Laws of 1981 that monitors and reports upon the States capital assets
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… list of terrorists and terrorist organizations identified in the President's Executive Order. The Office of Foreign … issued to those individuals or organizations identified in the Executive Order. Process and Document Preparation: … payment vendor ID within SFS must have proper controls in place to identify and prevent payment to entities on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsNew York’s Economy and Finances in the COVID-19 Era
… Jobs Recovery Varies Across New York Total employment in New York State fell in March, and again—much more sharply—in April, with a combined loss of more than 1.9 million jobs. … Total employment in New York State fell in March and again much more sharply in April with a combined …
https://www.osc.ny.gov/reports/covid-19-november-12-2020CUNY Bulletin No. CU-756
… the Time Entry page. Affected Employees CUNY employees in the following titles are affected: Staff Nurse (Full-time) … Nurses Health Specialty Differential payment for employees in the classified staff titles of Staff Nurse and Nurse Practitioner is made in accordance with the 2017-2022 agreement between CUNY and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-756-2022-city-university-new-york-cuny-nurses-health-specialty