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Passenger Vehicle Fleet Management (2014-S-30)
To determine what steps the Office of General Services (OGS) has taken to manage the State’s passenger vehicle fleet, and to determine whether agencies
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14s30.pdfFacilities Planning Bureau Project Review (2018-S-2)
To determine if the State Education Department’s Facilities Planning Bureau completes its review of projects in a timely manner and, if not, what the impacts...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s2.pdfAccounts Payable Advisory No. 52
… advantage of any discounts vendors may offer. Prior to certifying a claim for payment for goods and services, agency …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9Unnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… Council on the Arts Executive Director Heather Hitchens for necessity, propriety and compliance with State law and … at the Council, ESDC began a consulting contract with her for cultural tourism services. Under this agreement, ESDC paid Ms. Hitchens $2,100 per month for these services, totaling $25,200 per year. As a result of …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsAbout this Report – 2021 Financial Condition Report
… of the financial condition of New York State. It presents selected financial, economic, and demographic information in … by Generally Accepted Accounting Principles (GAAP), and selected economic and demographic trends affecting the State. …
https://www.osc.ny.gov/reports/finance/2021-fcr/about-reportState Agencies Bulletin No. 1971.1
… to provide step-by-step guidance for Direct Deposit entry and provide details of the Direct Deposit Audit Locked … Employees Employees hired on or after January 1, 2023 and existing employees with a change to their Request Direct … has been provided. Per Chapter 442 of the Laws of 2022, on and after January 1, 2023, the Comptroller shall cause, in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19711-direct-deposit-guidance-and-audit-queryState Agencies Bulletin No. 1971.2
… to provide step-by-step guidance for Direct Deposit entry and provide details of the Direct Deposit Audit Locked … Employees Employees hired on or after January 1, 2023 and existing employees with a change to their Request Direct … has been provided. Per Chapter 442 of the Laws of 2022, on and after January 1, 2023, the Comptroller shall cause, in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19712-direct-deposit-guidance-and-audit-queryVillage of Head of the Harbor – Justice Court Operations (2020M-110)
… settlement reports, copies of checks and money orders and bank statements were missing. Ensure 330 receipts totaling … $55,551 were deposited timely. Complete or review all bank reconciliations. Key Recommendations The Justices … oversight. Ensure deposits are made timely and intact and bank reconciliations are prepared monthly. Village officials …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110DiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… New York State Common Retirement Fund is the third largest public pension fund in the United States. The Fund holds and … beneficiaries. The Fund has a diversified portfolio of public and private equities, fixed income, real estate and …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingControls Over the Empire State Supportive Housing Initiative (2022-S-22)
To determine whether controls over the Empire State Supportive Housing Initiative (ESSHI) are sufficient to ensure the needs of high-risk target populations are being met, and whether providers deliver the services that are required in their contracts with State agencies.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s22.pdfModel Code of Ethics for Local Governments - Frequently Asked Questions
… meet its own circumstances. However, pursuant to General Municipal Law Section 806(1)(a), counties, cities, towns, … a county and must, pursuant to Section 806 of the General Municipal Law, adopt their own code of ethics. Any other "municipality" as defined by the General Municipal Law is authorized, but not required, to adopt a …
https://www.osc.ny.gov/local-government/publications/model-code-ethics-local-governments-frequently-asked-questionsConservation Fund – Sources and Uses of Funds
… Department of Environmental Conservation's (Department) fish, wildlife, and marine resources program (Program), which includes activities such as operating fish hatcheries and game farms and managing fish and wildlife populations. The Fund's primary source of …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… (Report 2017-S-34 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP. Civil … particular, United saved the Empire Plan $862,334 through reviews of claims from three of nine providers identified in …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesVillage Official Heading to Prison for Stealing More Than $100,000
… restitution. “Fleecing your community and your neighbors for five years is appalling,” said DiNapoli. “Thankfully, this former … to prison for her actions and will serve as an example of what happens when you engage in fraud and misuse public …
https://www.osc.ny.gov/press/releases/2014/08/village-official-heading-prison-stealing-more-100000NYC Schools Underreporting Bullying and Harassment
… one of the 18 codes it considers DASA-related. Read the full report , including the agency’s response go to: …
https://www.osc.ny.gov/press/releases/2019/03/nyc-schools-underreporting-bullying-and-harassmentSelected Aspects of Toll Collections
… New York State laws and regulations to assess and collect toll revenues for use of the Thruway. To reduce congestion, … The Thruway system consists of barrier segments, where the toll at each plaza is based on fixed amounts, and mainline segments, where the toll is based on the distance between the vehicle entry and …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsDiNapoli Report Highlights MTA's Significant Needs
… reviews the depth of work needed to upgrade New York’s regional transit systems and highlights the urgent need for … plans. “The list of repairs and upgrades needed in our regional transit systems can seem endless, but funds are … reviews the depth of work needed to upgrade New Yorks regional transit systems and highlights the urgent need for …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-report-highlights-mtas-significant-needsCity of Newburgh -- Budget Review (B18-6-12)
… and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City … annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The … reasonable. However, there were errors in the projections for expenditures that should be addressed prior to adoption …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Opinion 91-5
… This opinion represents the views of the Office of the State Comptroller at the time it was … opinion. BONDS AND NOTES -- Debt Service (payment of on town obligations in coterminous town-village) CONSTITUTIONAL LAW -- Debt Limit (calculation … Whether a town may issue indebtedness after the incorporation of a …
https://www.osc.ny.gov/legal-opinions/opinion-91-5Examination of Pitts Management Associates, Inc. Travel Expenses
… price. Background Under its contracts with SUNY Downstate Medical Center (Downstate), PMA provided organizational … six-day birthday celebration in Bermuda for PMA’s Chairman/Chief Executive Officer. In addition, the Executive Vice President/Chief …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expenses