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City of Yonkers – Budget Review (B19-6-6)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … of $50.3 million, such as fund balance and State aid, to balance its budget. Police overtime costs could … on the 2018-19 fiscal year overtime costs. The City plans to borrow up to $15 million for tax certiorari settlements in …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6State Agencies Bulletin No. 2376
… Purpose: The purpose of this bulletin is to provide processing instructions for the retroactive increases to the annual stipend for canine handlers represented by PEF … and Technical Services Unit (BU 05) assigned by DHSES to be a canine handler are affected. Background: The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2376-retroactive-2023-2025-increases-annual-stipend-canine-handlersApplying for Reclassification – World Trade Center Presumption
… To apply for a reclassification of your service or disability retirement benefit to an accidental disability retirement benefit, you must: … Accidental Disability Presumption (RS6047-W) and send it to the Retirement System. If you have not already done so, … Information about laws that may apply to those who participated in World Trade Center rescue …
https://www.osc.ny.gov/retirement/publications/world-trade-center/applying-reclassificationCity of Syracuse – Water System Cybersecurity (2019M-173)
… implemented information technology (IT) security controls to safeguard water system operations against unauthorized … IT control weaknesses were communicated confidentially to City officials. Key Recommendations Properly manage … agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173United HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… Purpose To determine if Davis Ethical Pharmacy inappropriately billed … Program (NYSHIP) provides health insurance coverage to active and retired State, participating local government, … (Department) contracts with United HealthCare (United) to administer the prescription drug benefit portion of the …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyService Credit for Tiers 2 through 6
… you receive will be directly related to your retirement service credit. As a NYSLRS member, you earn service credit for your paid public employment with a … Retirement System members earn service credit for employment with participating employers and may be …
https://www.osc.ny.gov/retirement/publications/service-credit-tiers-2-through-6DiNapoli: NYC Transit Must Ensure Cameras and Security Equipment Are Maintained and in Working Order
… Authority’s New York City Transit (Transit) needs to do a better job of maintaining its security and safety … Closed-Circuit Televisions (CCTVs) in the subway system, to avoid future unexpected failures, an audit from State … P. DiNapoli found. “The MTA’s security equipment is vital to riders’ personal safety and critical to Transit and first …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-transit-must-ensure-cameras-and-security-equipment-are-maintained-and-working-orderRensselaer City School District – Medicaid Reimbursements (2024M-42)
… (District) officials claimed Medicaid reimbursements to which the District was entitled. Key Findings District … submit claims for all Medicaid-eligible services provided to Medicaid-eligible students and did not correct and … claims. The District also lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)
… controls over user accounts for the financial application to help prevent inappropriate access and use. Key Findings … controls over user accounts for the financial application to help prevent inappropriate access and use. We determined … do not have reasonable assurance that they would be able to prevent or detect inappropriate changes to financial data, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-accessOpinion 90-21
… RULE LAW, §10(1)(ii)(a)(1): A town, by local law subject to mandatory referendum, may transfer to another town official the town clerk's power with respect to the preparation and custody of claims. This is in reply to … Whether claims may be prepared and presented to the town board for audit by the secretary to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-21Opinion 90-31
… MEETINGS AND HEARINGS -- Voting Procedures (authority to allow act by majority of quorum) LOCAL LAWS -- Voting Requirements (authority to allow act by majority of quorum) GENERAL MUNICIPAL LAW, … HOME RULE LAW, §10(1): A committee formed by seven towns to operate a joint airport pursuant to General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-31Opinion 89-11
… This opinion represents the views of the Office of the State Comptroller at the time it was … Benevolent Associations (use of tax moneys to rent meeting room) INSURANCE LAW, §§9104, 9105; Laws Of 1975, Chapter 543: … Whether the Montgomery Fire Department Volunteer Exempt Firemens …
https://www.osc.ny.gov/legal-opinions/opinion-89-11DiNapoli Proposes More Transparency for Fire Protection Costs
… Comptroller Thomas P. DiNapoli today proposed changes to the process for local communities that contract out their fire protection services to incorporated volunteer fire companies. DiNapoli's … legislation would require any incorporated fire company to submit an itemized statement of the estimated costs of …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costsThanksgiving Day Message from State Comptroller DiNapoli
… time for celebrating all of the blessings in our lives and to remember those who are not as fortunate. I want to express my deep gratitude to my colleagues at the Office of the State Comptroller and … time for celebrating all of the blessings in our lives and to remember those who are not as fortunate …
https://www.osc.ny.gov/press/releases/2014/11/thanksgiving-day-message-state-comptroller-dinapoliIndian Lake Central School District – Lead Testing and Reporting (S9-25-16)
… identify, report and implement needed remediation to reduce lead exposure in potable water outlets? Audit … used in plumbing and has since been identified as toxic to people, especially young children. Lead poisoning can … or causing hearing and speech problems which can lead to greater difficulty performing well in school and beyond. 1 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/indian-lake-central-school-district-lead-testing-and-reporting-s9-25-16Management of the Student-School Matching Algorithm
… Public Schools (NYCPS) adequately managed selected aspects of the admissions process and the student-school matching algorithm used in high school admissions. 1 The audit covered selected … district, NYCPS (formerly the New York City Department of Education) provides primary and secondary education to …
https://www.osc.ny.gov/state-agencies/audits/2025/07/24/management-student-school-matching-algorithmState Comptroller Thomas P. DiNapoli Statement On Governor's Budget And New Proposals
… year ahead. The Governor has put forth an ambitious agenda to move our state forward, while renewing his commitment to hold the line on spending. "The state is in a stronger … there are cautionary signs in the economy and it is wise to live within our means. "While our state's economy is …
https://www.osc.ny.gov/press/releases/2015/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals-0East Ramapo Central School District – Budget Review (B21-5-4)
… Purpose of Budget Review The objective of this review was to provide an independent evaluation of the East Ramapo … budget for the 2021-22 fiscal year. Background Pursuant to Chapter 89 of the Laws of 2016, the New York State Department of Education (SED) is required to appoint up to three monitors to the District to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4DiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… pandemic relief funds and savings initiatives, according to a report released today by State Comptroller Thomas P. … faces will continue, increasing the planned budget gap to about $8.9 billion in FY 2025 and $13.9 billion in FY 2027 … for stronger revenue collections. “The city’s steps to close future budget gaps recognize the need to achieve …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadUnified Court System Bulletin No. UCS-330
… Purpose: The purpose of this bulletin is to notify agencies of OSC’s automatic processing of the April … and Maintenance Allowance (Blazer payment) Increase and to provide agency instructions for manual processing. … Court Clerks (BU S9) Provide for a retroactive increase to either $1,520 or $1,230 to the April 2022 Uniform …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-330-april-2022-retroactive-ucs-uniform-and-equipment-allowance-and