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Local Government – 2021 Financial Condition Report
… Real Property Taxes and Sales Taxes Are Major Local Revenue Sources Real property taxes remain the single largest source of local government revenue in the State, accounting for $36.6 … or 43 percent, of the $85 billion in total revenue from local fiscal years ending in 2019 (not including New York …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentHousing Trust Fund Corporation – Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations … started as a result of the COVID-19 pandemic but has been continued by HCR to increase utilization. HCV … of our initial audit were to determine whether HCR has established and maintains adequate internal controls to …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/housing-trust-fund-corporation-internal-controls-over-and-maximization-federal-fundingPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… Purpose To determine whether Linden Plaza was procuring goods, supplies, and services at … with approximately 47,000 total units (apartments). Linden Plaza, a Mitchell-Lama rental development in Brooklyn, is owned by Linden Plaza Housing Company, Inc. and managed by RY …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-developmentUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… Purpose To determine whether Hudson Valley Bone and Joint Surgeons, LLP waived Empire Plan … claim. Our audit focused on claims submitted to United by Hudson Valley Bone and Joint Surgeons, LLP (Hudson Valley), a non-participating provider that has two … To determine whether Hudson Valley Bone and Joint Surgeons LLP waived Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpOversight of Adult Protective Services Programs
… (APSNet) for New York City referrals and Adult Services Automation Project (ASAP) for ROS referrals. According to …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsEmployee Qualifications, Hiring, and Promotions (Follow-Up)
… provides rapid transit service on Staten Island. Transit is governed by the provisions of the New York State Civil … is not available. MTA also allows interagency arrangements where employees may work for one agency while being paid by … employees are referred to as “matrixed” employees. MTA Headquarters permits these arrangements to allow MTA agencies …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/employee-qualifications-hiring-and-promotions-followOversight of Selected Aspects of Traffic Controls
… did not always monitor traffic conditions due to traffic cameras that were pending repair for significant amounts of time, including 35 traffic cameras that were out of service for over 180 days, with two traffic cameras out of service for over five years. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsUnexpected Delays and Events
… Purpose To determine if the Long Island Rail Road has plans to address unexpected delays or events, including addressing the needs of its passengers and reassessing and revising its plans … To determine if the Long Island Rail Road has plans to address unexpected …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsHoltsville Fire District – Financial Management (2025M-4)
… balanced budgets based on historical data or known trends in which recurring revenues finance recurring expenditures. In preparing a budget, a board must estimate the amounts a … funds. This was 45 percent more than the $2.2 million in transfers planned, with no indication of the Board’s plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4City of Dunkirk – Budget Review (B25-1-8)
… independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the … bill which totaled more than $2.7 million in February 2026. Therefore, we estimate that the $5 million remaining … million in revenues received in the first three months of 2026 will not be sufficient to pay for the City’s monthly …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8Village of Herkimer – Payroll (2025M-37)
… Furthermore, employees were paid for overtime that, in some instances, was not adequately documented or consistent with language in their applicable collective bargaining agreement (CBA). … 1 that were paid a total of $260,030 for six pay periods. In general, salaries and wages were paid as authorized and …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-herkimer-payroll-2025m-37State Agencies Bulletin No. 1575
… retroactive pay increases, and payments for nondeductible moving expenses. Supplemental wages include wage payments … rate percentage (25% for Federal, 9.62% for NYS, 4.25% for NYC, 1.61135% for Yonkers Residents and 0.5% for Yonkers … check. In summary: Federal: Aggregate State: Aggregate NYC: Aggregate Yonkers: Flat Rate based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1575-supplemental-wagesNYS Comptroller DiNapoli: Wall Street’s 2021 Bonuses Set a New Record
… 2021 grew to $257,500, a 20% jump over the previous year’s record high, according to annual estimates released today by New York State Comptroller Thomas P. DiNapoli. The … for 2021 grew to $257500 a 20 jump over the previous years record high according to annual estimates released today by …
https://www.osc.ny.gov/press/releases/2022/03/nys-comptroller-dinapoli-wall-streets-2021-bonuses-set-new-recordDiNapoli: State is Slow in Disbursing Some Federal Relief Funds for Housing
… it to specific housing projects or housing relief programs could result in funds being lost. “The state … received hundreds of millions of dollars from the federal government over the past several years, including: $244 … through the Coronavirus Aid, Relief, and Economic Security Act of 2020 (CARES Act) with a HUD-HCR funding agreement …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-state-slow-disbursing-some-federal-relief-funds-housingDiNapoli: NYC Parks Can Do More to Correct Barriers to People With Disabilities
… with Disabilities Act (ADA) prohibited discrimination on the basis of a disability, too many New York City Parks Department facilities have barriers to people with disabilities and many don’t meet ADA … increasing accessibility for New Yorkers, it has focused on making sure newly funded projects are ADA compliant, over …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-nyc-parks-can-do-more-correct-barriers-people-disabilitiesDiNapoli Announces State Contract and Payment Actions for April 2014
… rehabilitate and reconstruct Whiteface Mountain Veteran’s Memorial Highway. Approved a $9.7 million contract with ALAC … at Routes 5, 20 and 89 in City of Geneva and Town of Tyre. Office of General Services Sale of Surplus … a $5.8 million contract with Yarussi Construction Inc. for site improvements to Niagara Falls State Park. Office of …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-announces-state-contract-and-payment-actions-april-2014DiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… Medicaid. Generally, under federal and state law providers are supposed to be enrolled, a process that gives DOH … that they are equipped and eligible to deliver services. “The deadline for managed care organizations and their … providers. DOH’s data limitations highlight that DOH has not developed the infrastructure to accurately review …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programNYSLRS Announces Employer Contribution Rates for Retirement System for 2021-22
… State Fiscal Year 2021-22 will increase from 14.6 percent to 16.2 percent of payroll for the Employees’ Retirement … benefits to their survivors. “Employer contribution rates have gone down or remained relatively flat for several years, … credit rating and avoided the budget problems faced by states with poorly-funded pensions.” Employer rates for …
https://www.osc.ny.gov/press/releases/2020/09/nyslrs-announces-employer-contribution-rates-retirement-system-2021-22DiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… system’s members and beneficiaries. The Fund has a great deal of focus on the fees applied to each individual deal and whether the proposed fees fall within prevailing …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalImplications for the Future – 2023 Financial Condition Report
… The Economic Outlook: Uncertainty Remains Looking ahead, … jobs lost in March and April 2020. The rate of job gains has also lagged, only one-third the rate of the rest of the … including the offset of lost revenues. These funds are expected to be exhausted by the end of SFY 2024-25. Up …
https://www.osc.ny.gov/reports/finance/2023-fcr/implications-future