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Next Generation 911 Services
… Next Generation 911. The audit covered the period January 2021 through December 2024, State Interoperable and Emergency Communication Board (Board) meeting minutes dating back to 2018, and the 2019 New York … counties, have a role in the transition. DHSES is the principal agency for interoperable and emergency …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-servicesSelected Aspects of the Motor Carrier Safety Assistance Program
… including on-site compliance reviews or formal Notices of Violation, which may result in additional … enforcement actions, such as compliance reviews and formal Notices of Violation, when carriers are found to have …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programDiNapoli: Erie County Medical Center Paid Over $670,000 in Improper and Questionable Incentives and Bonuses
… programs, resulting in $76,254 in incentive payments to doctors that should be recovered because they were either not … written support for the bonuses was lacking because the doctors’ compliance with their contractual performance …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-erie-county-medical-center-paid-over-670000-improper-and-questionable-incentives-and-bonusesCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… a water or sewer district, consider setting aside money in a capital or repair reserve fund to be used for future … for a specific intended purpose can smooth out spikes in both expenditures and revenues. Saving for future capital … written policy that explains why money is being set aside in a reserve. It should also document the reserve’s financial …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsDiNapoli: NYC Vehicle Fleet Meeting Goals on Fuel Efficiency but Aging Emergency and Sanitation Trucks Often Sidelined for Repairs
… critical and daily emergency services throughout the city. In fiscal year (FY) 2025, the city spent $415 million on fuel and fleet repair, and over $400 million in capital funding for new vehicle acquisitions. “New York … 85 months. This aging fleet has contributed to a decline in vehicle readiness, with in-service rates for critical …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-nyc-vehicle-fleet-meeting-goals-fuel-efficiency-aging-emergency-and-sanitation-trucks-oftenOverview – Governmental Accounting Standards Board
… for and disclosed in the financial reporting statements of public pension plans and participating employers. These … increase the transparency, consistency and comparability of pension information across governments. These accounting … governments to ensure pension transparency and consistency of information across governments …
https://www.osc.ny.gov/retirement/employers/gasb/overviewXVI.4.A Cash and Investments – XVI. Financial Reporting
… financial institution’s trust department or agent but not in the depositor-government’s name. A government is exposed … the end of the period that are uninsured, not registered in the name of the government, and held by either (i) the … (ii) the counterparty’s trust department or agent but not in the government’s name. In this situation the government …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4a-cash-and-investmentsAre You Vested? And What It Means
… Are You Vested? Being vested means that you have earned enough … the minimum age requirements for your retirement plan, you can apply for a service retirement benefit if you wish. If … to retire, we will notify your employer that your last day on their payroll must be no later than the day before your …
https://www.osc.ny.gov/retirement/members/are-you-vested-and-what-it-meansTown of Lockport – Fuel Inventory (2025M-54)
… two 4,000-gallon fuel tanks, one diesel and one unleaded. In addition to authorizing Town departments’ access to fuel … of fuel are accurately accounted for. The Superintendent in office during the audit fieldwork was appointed on August 16, 2023. The former Superintendent was in office for the remainder of the audit period. Audit …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-fuel-inventory-2025m-54State Agencies Bulletin No. 1770
… reporting for 2019, agencies must submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. Agencies must always forward payroll checks … Uncashed Payroll Check Outreach, any paychecks issued in 2018 that are not cashed, reversed or reissued will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1770-schedule-submitting-2019-year-end-returned-checksIntroduction – Travel and Conference Expense Management
… often travel as part of their official duties, whether it is to attend conferences, training sessions or to perform other job-related duties. While travel and … significant budgetary item, the opportunities for improper or even fraudulent reimbursements make travel and conference …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionDiNapoli: Recently Enacted Federal Tax Provisions Disproportionately Benefit Those With Higher Incomes
… While the bill made permanent many tax changes included in the 2017 Tax Cuts and Jobs Act (TCJA), it includes new tax … minimal tax benefits, along with the significant cuts in safety net spending included in the legislation, will put a larger burden on New Yorkers …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-recently-enacted-federal-tax-provisions-disproportionately-benefit-those-higher-incomesInspecting Highway Bridges and Repairing Defects (Follow-Up)
… included in our initial audit report, Inspecting Highway Bridges and Repairing Defects (Report 2012-S-33). Background … York State Thruway Authority (NYSTA) inspects its highway bridges and repairs defects (i.e., flagged conditions). We … defects identified during inspections. However, highway bridges were not always inspected timely, including three …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/inspecting-highway-bridges-and-repairing-defects-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Accuracy of Drug Rebate Revenue … the period from January 1, 2014 through December 31, 2018. In accordance with the contract, CVS Health was required to … rebate revenue related to Empire Plan drug utilization in accordance with its contract with Civil Service. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followDiNapoli: Food Giant ConAgra Agrees to State Pension Fund's Proposal to Buy Sustainable Palm Oil
… such as Orville Redenbacher’s popcorn, Peter Pan Peanut Butter and Healthy Choice ice cream. Harvesting palm oil has …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-food-giant-conagra-agrees-state-pension-funds-proposal-buy-sustainable-palm-oilNY State Comptroller DiNapoli Statement on Pension Fund's Ranking as Top U.S. Investor Battling Climate Risk
… the number one U.S. pension fund, and the third globally, for its work to address climate risk. It was the Fund’s … as the number one US pension fund and the third globally for its work to address climate risk …
https://www.osc.ny.gov/press/releases/2018/09/ny-state-comptroller-dinapoli-statement-pension-funds-ranking-top-us-investor-battling-climate-riskAccounts Payable Advisory No. 37
… are required to reconcile credit card charges within 30 days of the payment of the Citibank bill (see the Guide to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/37-reconciliation-credit-card-transactionsState Comptroller Thomas P. DiNapoli Statement on New York City Adopted Budget Agreement
… will raise total spending for the city to $101 billion in fiscal year (FY) 2023, excluding the benefit of prepayments of expenses in FY 2022, which brings total spending to at least $106 … permit the city to reach a record level of $8.3 billion in reserves and other fungible resources (including the …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-thomas-p-dinapoli-statement-new-york-city-adopted-budget-agreementDiNapoli Announces State Contract and Payment Actions for October 2016
… approved nearly 2 million payments worth nearly $8 billion in October. His office also rejected 145 contracts and … Comptroller’s office averaged 10 days for contract reviews in October and two days to audit payments. DiNapoli releases … for program performance monitoring and quality improvement in maternal and child health programs. $2.1 million to Finger …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-announces-state-contract-and-payment-actions-october-2016DiNapoli: State Pension Fund Posts Strong 11.94% Annual Return, Closes at Record High of $295.4 Billion
… fiscal health. While annual returns can fluctuate with market conditions, the Fund continues to deliver strong … deal and whether the proposed fees fall within prevailing market norms. The Fund demonstrates a strategic asset … obligations than its peers and is able to weather market volatility. The funded status was 92.2%, as of March …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-state-pension-fund-posts-strong-11-point-94-percent-annual-return-closes-at-record-high-295-point-4-billion