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Village of Herkimer - Water and Sewer Financial Operations (2019M-102)

… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and … not review the water and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately …

https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102

East Quogue Union Free School District - Claims Auditing (2019M-78)

… claims auditor. Conduct a thorough and deliberate audit of each claim before authorizing payment to ensure it is …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78

Medicaid Program – Oversight of Managed Care Provider Networks

… Objective To determine if the Department of Health (DOH) has provided adequate oversight of Medicaid managed care provider networks to ensure cost … Program DOH administers New York’s Medicaid program. Most of the State’s Medicaid members receive their services …

https://www.osc.ny.gov/state-agencies/audits/2025/10/22/medicaid-program-oversight-managed-care-provider-networks

Preparing and Applying for Retirement

… ready to apply for retirement, you can do everything online. Learn about what you’ll need to submit, what to … of what you’ll receive when you retire. Understand How Divorce May Affect Your Pension In New York State, pensions … or Discharge from Active Duty (DD-214) Naturalization papers If you don’t have one of these documents available …

https://www.osc.ny.gov/retirement/members/preparing-and-applying-for-retirement

30% New York State Initiative

… of Agriculture and Markets is adequately administering the 30% New York State Initiative to ensure that New York State … through its Food and Nutrition Unit, administers the 30% New York State Initiative (Initiative). Established under … eligible to participate in the Initiative when at least 30% of their total food costs for lunches in the preceding …

https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiative

Comptroller DiNapoli Releases School Audits

… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances … appropriations. Additionally, district officials did not have proper documentation for establishing and using two of … acceptable-use policy does not address computer users who do not use the district’s computers for instructional …

https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-1

State Agencies Bulletin No. 2239

… dates for ORP and VDC members who have an Active payroll status and are missing fields from TIAA/CREF … of calendar days the ORP/VDC member did not have an Active payroll status will determine the new completion dates. … “New ORP/VDC SUSPENSE Dates – Agency Code (xxxxx)”, to the Payroll Retirement Mailbox. OSC Actions: OSC will review the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2239-calculating-projected-366-day-completion-date-andor-projected-7-year

DiNapoli: North Shore Leads Staten Island's Growth

… Thomas P. DiNapoli. The North Shore is located just north of the Staten Island Expressway and serves as an important … commuting hub. The area accounts for more than one third of the Staten Island population and its residents tend to be … information, we can continue to build on this progress and address the challenges that remain for my constituents here …

https://www.osc.ny.gov/press/releases/2024/06/dinapoli-north-shore-leads-staten-islands-growth

DiNapoli: Inconsistent Oversight and Guidance Left New York’s Group Home Residents at Risk During Pandemic

… left people living in group homes at risk during the onset of the COVID-19 pandemic, according to a new audit released … not issue timely, consistent guidance to the vast majority of their certified group homes. Inconsistent emergency … 6,929 group homes across the state during the first wave of the deadly pandemic, though the audit did not establish a …

https://www.osc.ny.gov/press/releases/2023/04/dinapoli-inconsistent-oversight-and-guidance-left-new-yorks-group-home-residents-risk-during-pandemic

New York City’s Uneven Recovery: Mothers in the Workforce

… some of the unevenness of the labor market recovery is due to demographic and industry sector differences and … in the City in 2022, though the unemployment rate for Hispanic mothers also remained above 6.5 percent. These … grown at a faster pace than in the rest of the nation, it is possible that some mothers appear to be reevaluating their …

https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforce

Opinion 92-30

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics (prohibition against county … Whether a member of a county governing board who also serves as an unsalaried …

https://www.osc.ny.gov/legal-opinions/opinion-92-30

DiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State

… charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptroller’s Office of Unclaimed Funds. TUNKARA was arrested on July 19, 2022 and … charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptrollers …

https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-state

IX.2.B Terminology – IX. Federal Grants

… grants and cooperative agreements, formerly the Catalog of Federal Domestic Assistance or CFDA. These listings can be … system developed in 1995 to provide a single point-of- contact for the request and delivery of federal funds to coincide with state cash outlays to meet …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminology

Opinion 2002-15

… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … FUNDS -- Town Charges (street lighting and maintenance of town hall as townwide charges) STREETS AND HIGHWAYS -- … You ask whether the cost of expenses for street lighting in a town and for maintaining …

https://www.osc.ny.gov/legal-opinions/opinion-2002-15-0

XI.11.F Contract Monitoring – XI. Procurement and Contract Management

… process. State agencies enter into contracts for a variety of reasons that help the agencies achieve their overall … for goods and services account for significant expenditure of public funds. As such, it is incumbent for managers to … must perform. At a minimum, SMART contract terms address the following: Specific: Scope and purpose of the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoring

State Agencies Bulletin No. 2052.1

… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate, and a Report of Check Exchange ( Form AC 1476-P ).  If a Next of Kin Affidavit has been previously …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20521-health-care-and-mental-hygiene-worker-bonuses-state-employees

State Agencies Bulletin No. 2052.2

… in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original death certificate, and a Report of Check Exchange ( Form AC 1476-P ).  If a Next of Kin Affidavit has been previously …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20522-health-care-and-mental-hygiene-worker-bonuses-state-employees

State Agencies Bulletin No. 550

… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … who meet the eligibility criteria. Background Chapter 419 of the Laws of 2004 implements the agreement between the State of New … To inform agencies of OSCs automatic processing and to provide instructions for …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/550-april-1-2005-salary-and-other-increases-employees-represented-public

Otisco Fire District – Financial Activities (2025M-42)

… Objective Did the Otisco Fire District (District) Board of Fire Commissioners (Board) and Treasurer ensure … is responsible for the general management and control of financial activities. The Treasurer serves as the … District had three bank accounts with a combined balance of approximately $500,000. Audit Summary We conducted an …

https://www.osc.ny.gov/local-government/audits/fire-district/2025/08/01/otisco-fire-district-financial-activities-2025m-42

Selected Programs to Assist Businesses in New York City

… To determine whether the New York City Department of Small Business Services provided available services under … provided in accordance with the applicable requirements of each program, including eligibility and the value of rebates granted. The audit covered the period from July …

https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-city