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Franklin Square Union Free School District – Website Transparency (2025M-93)
… review on the district’s website so that the community and other interested parties can make informed decisions. The … administrative information. As a result, the community and other interested parties could not readily access and review … District officials limited the taxpaying community and other interested parties’ ability to readily access …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/17/franklin-square-union-free-school-district-website-transparency-2025m-93CUNY Bulletin No. CU-707
… Per a Memorandum dated 03/04/2021, which serves as an addendum to the 2017-2022 Memorandum of Agreement (MOA) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-707-2019-and-2020-retroactive-uniform-allowance-increasesOpinion 2002-9
… or statutory amendments that bear on the issues discussed in the opinion. CONSTITUTIONAL LAW -- Gifts and Loans … to private individuals who voluntarily assist the town in coordinating volunteers from not-for-profit organizations in providing services in connection with the town's recycling …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9The 80/20 Housing Program
… To determine whether housing developers participating in the Housing Finance Agency’s 80/20 Program complied with Program requirements regarding the number of designated affordable units and tenant eligibility; and to analyze the cost and resources used to achieve program results at …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/8020-housing-programMental Health Education, Supports, and Services in Schools
… New York City Department of Education (DOE) is providing mental health instruction to students as required by law. In … extent to which DOE proactively ensures schools have the mental health supports and services they need, including mental health awareness training for school staff. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsState Agencies Bulletin No. 2348
… Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security Deficiency 502 NYS SS/Medicare Deficiency 673 … Wage Payments for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue Service … retro payments made to individuals who have filed for Social Security benefits to the Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2348-april-2025-managementconfidential-mc-performance-advancesState Falls Short in Verifying if Companies Qualify for Tax Breaks Under Excelsior Program
… that many of the companies participating in the Excelsior Jobs Program met their obligations or even justify giving the … companies did not meet expectations to not verifying if jobs were full-time or part-time. ESD also could not produce evidence that several companies actually created jobs and did not simply shift jobs. “New York state gives …
https://www.osc.ny.gov/press/releases/2016/07/state-falls-short-verifying-if-companies-qualify-tax-breaks-under-excelsior-programCUNY Bulletin No. CU-430
… Purpose To inform agencies of a new Time Entry code and to explain the agency procedures for reporting rate increases, lump sum … earnings. Affected Employees CUNY employees in the title of Locksmith Effective Date(s) Increases were submitted in … To inform agencies of a new Time Entry code and to explain the agency procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-430-retroactive-rate-increases-and-lump-sum-payment-locksmithsChazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… (NYS) requires all public school districts and Boards of Cooperative Educational Services (BOCES) to test potable … of Health (DOH) regulations. 3 We determined 115 of the 178 (65 percent) water outlets we identified at select areas, that students, staff and the public may have …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Village of Churchville – Procurement (2025M-140)
… of Churchville (Village) officials seek competition for the procurement of goods and services? Audit Period March 1, 2023 – October 30, 2025 Understanding the Audit Area Municipal purchases should be made in the best interest of taxpayers. One method for ensuring that …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-churchville-procurement-2025m-140Woodbourne Fire District Audit Follow Up 2023M-98-F
… report – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the … The purpose of our review was to assess the Woodbourne Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fPlainville Fire District - Audit Follow Up (2021M-31-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Plainville Fire District’s (District) progress, … or realistic budgets. Budgets underestimated transfers to reserves and overestimated appropriations. Adopt a fund … use and capital assets. Audit and approve all claims prior to payment when required. We tested claims totaling $289,700 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fCUNY Bulletin No. CU-382
… if the employee’s salary is below the new minimum in which case the employee is eligible for the new minimum. OT Meals …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-382-2006-2009-retroactive-salary-and-other-increases-cuny-ibtState Agencies Bulletin No. 1698
… Purpose To provide agencies with instructions for the new Time Entry earnings codes to be used for reimbursement of … Office of the State Comptroller (OSC) has created two new Time Entry Earnings codes: TME (Taxable Moving Expense), to … agencies must submit the following information in the Time Entry interface (NPAY502) or the Time Entry page using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseDiNapoli: 59 School Districts in Fiscal Stress
… last year with 60 moving to a lower stress category and 21 to a higher category; Approximately 74 percent of school …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressComptroller DiNapoli Releases State Audits
… of Health: Medicaid Program: Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a … Selected Physician (2012-S-35) Auditors found the doctor’s medical records did not meet the minimum standards to support … School provides special education programs for about 600 children between the ages of three and five years in …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-audits-0DiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… The report did not examine the non-financial impacts of hosting a casino on issues like gambling addiction or quality …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesSchenectady County – Investment Program (2025M-5)
… funds (monthly average of $112 million) in a money market account at a banking institution. The account … procedures to provide specific actions to take – including how much of the available funds to invest – officials missed an … and liquid County officials did not develop and manage a comprehensive investment program Officials also did not …
https://www.osc.ny.gov/local-government/audits/county/2025/08/08/schenectady-county-investment-program-2025m-5CUNY Bulletin No. CU-722
… for an increase to the hourly rate for work performed on Taped and Filmed Events for National Distribution or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-722-cuny-2021-15-salary-increase-and-increase-theatre-tech-tapeState Comptroller DiNapoli Releases Audits
… of Public Protection Grant Programs (Follow-Up) (2021-F-21) An audit released in April 2020 found that the Division … (TLD) is the last part of an Internet address, such as .com, .net, or .org. In March 2012, DoITT entered into a …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-audits-0