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State Comptroller DiNapoli Releases Audits
… study to identify the number or location of individuals in need of problem gambling treatment services since 2006, even though four commercial casinos opened in New York State in 2013. Therefore, auditors could not determine whether …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… to payroll checks being printed. In addition, the village does not have policies and procedures in place to safeguard … interest; has not adopted key policies and procedures; and does not properly plan for reserves or capital expenditures. …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-auditsEnforcement of Commission Orders and Other Agreements (Follow-Up)
… companies. Approval of these applications is often based on conditions such as replacing or upgrading infrastructure, … to meet the goals in these plans may result in fines based on fixed-dollar amounts or a percentage of equity. The objective of our initial audit report, issued on March 3, 2020, was to determine whether the Commission …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followDiNapoli: 59 School Districts in Fiscal Stress
… Thomas P. DiNapoli’s Fiscal Stress Monitoring System. This is a decrease from 82 districts that were listed in stress last year and 90 the year prior. This is the fourth year DiNapoli’s office has assessed and scored … fiscal stress” and the remaining 48 as “susceptible to fiscal stress.” The scores are based on the evaluation of …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressExamination of Pitts Management Associates, Inc. Travel Expenses
… whether the travel expenses claimed for reimbursement by Pitts Management Associates, Inc. (PMA) were incurred for … restructuring and consulting services to Downstate. On a monthly basis, PMA was reimbursed for professional fees and … reasonable in price. We also found that PMA did not make a reasonable effort to minimize expenses. We questioned …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesManaged Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (Follow-Up)
… percent) was not recoverable per the Medicaid Managed Care Model Contract (Model Contract) because the managed care organization and …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/managed-care-premium-payments-recipients-comprehensive-third-party-insurance-followThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… the three fiscal years ended June 30, 2013. However, in certain instances we examined matters dating back to July … Impaired Brain Injured Children, Inc. (ANIBIC), located in Queens, is a not-for-profit agency. For over 50 years, … Consolidated Fiscal Reports (CFRs), which providers use to claim reimbursements from the State. Among a wide range of …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedState Agencies Bulletin No. 2173
… Employees: Employees in the Professional, Scientific, and Technical Services Unit (BU05) who meet the eligibility … Cycle) are entitled to the increase. Earnings Codes and Payment Amounts Earnings Code HZ1 Earning Code HZ2 … for Individuals Who Filed for Retirement Social Security Benefits: Per Internal Revenue Service Publication 957, OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicCUNY Bulletin No. CU-718
… Earnings Description and the amount paid unless the number of earnings codes exceeds 13. Agencies should utilize …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-718-2020-professional-staff-congress-psc-adjunct-2-retroactiveOpinion 2000-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … Surplus moneys originally raised and appropriated by a town for town highway snow and ice removal may not be paid … reserve fund established pursuant to section six-d or to a tax stabilization reserve fund established pursuant to …
https://www.osc.ny.gov/legal-opinions/opinion-2000-5Oversight of Horizon and Crossroads Juvenile Centers
… Objective To determine whether the New York City Administration for Children’s Services … federal, State, and City standards and regulations for the health and safety of youth and staff and provide youth … the period from October 2018 through December 2023. About the Program Through its Division of Youth and Family …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/oversight-horizon-and-crossroads-juvenile-centersDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… Corporation (EFC) under a federal program to help fund its replacement of public and private lead water service …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalDivision of Housing and Community Renewal Bulletin No. DH-12
… the system. It is used in those instances where PayServ does not calculate a Performance Advance automatically. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-12-performance-advance-payments-rent-regulations-servicesXI.11.D Equipment and Software Maintenance Contracts – XI. Procurement and Contract Management
… Generally, software maintenance means modifying software after an agency has purchased and installed it. It can …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11d-equipment-and-software-maintenance-contractsSodus Central School District – Software Management (2022M-64)
… to officials. Key Recommendations Limit permissions for installing software to users who need these permissions … computers. Establish comprehensive written procedures for installing and periodically reviewing software on …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Personal Income Tax Refunds
… by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … refunds totaling almost $43.9 million to the Department for follow up evaluation and appropriate action. Key Findings … as summarized in the following table: Refunds Reason for Stopping Refunds Number Dollars Taxpayer claimed …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsCity of Salamanca - Collections (2023M-131)
… totaling approximately $50,000 did not have the correct form of payment (cash or check) listed in the collection …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Orleans County – Court and Trust Funds (2014M-043)
… Purpose of Review The purpose of our review was to determine whether the County Treasurer’s controls are adequate to ensure that financial activity is properly recorded and … 1, 2011 through January 1, 2014. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043State Agencies Bulletin No. 2054
… letter contained in the 2019-2023 Agreement between the State of New York and the Public Employees Federation (PEF), … must report the adjustment amount for earnings such as Out of Title Overtime (Earnings Code OTT). Correcting an … taxable gross and is subject to all employment and income taxes. Federal, State, and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2054-2019-2020-and-2020-2021-public-employees-federation-pef-firearms