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Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and … separation from service, represent a significant portion of a village’s annual budget. To properly control and account … accounting for approximately $800,000 (40 percent) of the total. Audit Summary Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123State Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Baldwin Union Free School District – Sexual Harassment Prevention (SHP) Training (Nassau County) SHP training was not provided to all employees or any board …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: Local Government Employment Outside NYC Fell Nearly 39,000 Since 2007
… City shrank 7.9% from 491,102 to 452,298 from 2007 through 2022, according to a report by New York State Comptroller … districts likely helped employment numbers recover some in 2022, they remain below 2009 levels. DiNapoli’s report also … employees worked upstate (55%) as opposed to downstate in 2022. Upstate local governments employed 415 workers per …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-government-employment-outside-nyc-fell-nearly-39000-2007State Agencies Bulletin No. 2242
… Purpose: The purpose of this bulletin is to provide agency instructions for … B, Sec 136.2, a teacher working summer session outside of his/her academic year obligation shall receive additional compensation at an hourly rate of pay equal to his/her regular rate of pay when work is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2242-procedures-processing-2024-summer-session-payments-institution-teachersState Agencies Bulletin No. 2140
… this number for the hourly rate) 203 203 days X 8hrs 1624 204 204 days X 8hrs 1632 205 205 days X 8hrs 1640 206 206 days X …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2140-procedures-processing-2023-summer-session-payments-institution-teachersSUNY Bulletin No. SU-321.3
The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for employees in certain titles represented by UUP working at a SUNY University Hospital
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3213-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-321
… No. SU-321.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for … opt into a pilot program for employees in certain titles to establish a temporary overtime rate up to 2.5 times the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-321-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-314
… Scientific, and Technical Services Unit (BU05) titles who work at a SUNY University Hospital are affected. … 5533110 Hospital Attendant 1 005615 5501100 Hospital Patient Services Clerk 1 002463 2517110 Hospital Patient … Earnings Codes Listed Above If an eligible employee was previously paid overtime for the period identified above …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-314-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-321.2
The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for employees in certain titles represented by UUP working at a SUNY University Hospital
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3212-pilot-program-establishing-temporary-overtime-ratesSUNY Bulletin No. SU-321.1
The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for employees in certain titles represented by UUP working at a SUNY University Hospital
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3211-pilot-program-establishing-temporary-overtime-ratesDiNapoli Audit Finds Food Inspection Failures at NYC Homeless Shelters
… The state and city agencies in charge of overseeing food services at homeless shelters in New York City were lax in inspecting them and did not check if food service workers were tested for tuberculosis (TB), … it should not come with a health warning," DiNapoli said. "Food operations of many shelters have gone uninspected and …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-finds-food-inspection-failures-nyc-homeless-sheltersNon-Revenue Service Vehicles and On-Rail Equipment (Follow-Up)
… complete preventive maintenance or the required New York State inspections. The 76 sampled vehicles required 345 … 2018 to April 2022, valued at $8 million. We found service tickets for 18 pieces of equipment. Six pieces of equipment did not have any service tickets to show they were maintained. Eighteen pieces of equipment had …
https://www.osc.ny.gov/state-agencies/audits/2025/07/25/non-revenue-service-vehicles-and-rail-equipment-followDiNapoli: City of Corning's Economic Development and Smart Growth Initiatives Build on Stable Fiscal Picture
… The City of Corning, home to a Fortune 500 company and serving as a regional hub for art and culture, has avoided many of the challenges faced by other upstate communities in recent years and has plans to generate economic expansion and advance … The City of Corning home to a Fortune 500 company and serving as a regional hub for art and culture has avoided …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-city-cornings-economic-development-and-smart-growth-initiatives-build-stable-fiscal-pictureOther Bulletin No. 16
… Purpose To inform agencies of new earnings codes and procedures for repaying … leave State service Background Pursuant to the Memorandum of Agreement between SCF and CSEA, SCF employees who leave … temporary reductions made to compensation as the result of the 2012-2013 Deficit Reduction Plans prior to the full …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-16-repayment-compensation-taken-2012-2013-deficit-reductionDiNapoli: MTA Faces Its Greatest Challenges in Decades
… projects operating budget gaps that total $262 million in 2020, $424 million in 2021 and $634 million in 2022. The MTA … seeking billions from the state and city to help fund its 2020-2024 five-year capital program, which could include the first …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-mta-faces-its-greatest-challenges-decadesMedicaid Program: Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans
To determine whether Medicaid overpaid Mainstream Managed Care and Health and Recovery Plan premiums on behalf of dual-eligible individuals.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s37-response.pdfReview of the Financial Plan of the City of New York - March 2013
On January 29, 2013, Mayor Bloomberg released his executive budget for FY 2014 and the associated four-year financial plan.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2013.pdfReview of the Financial Plan of the City of New York - June 2008
New York City’s four-year financial plan was based on what appeared to be very conservative economic and revenue assumption.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-1-2009.pdfNew York State Health Insurance Program - Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (2020-S-34) 180-Day Response
To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan members who were not eligible.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s34-response.pdfNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (2020-S-34)
To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan members who were not eligible.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s34.pdf