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DiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… DiNapoli has identified fraud and improper use of funds in a recent series of audits of special education … and the recovery of over $600,000 in stolen public funds. His office has completed 22 audits of preschool …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtOpinion 95-13
… on the bonds, irrespective of whether the bonds have a "call" provision. These excess proceeds may not be used for … and interest on the bonds, if the bonds do not have a "call" provision. Local Finance Law, §165.00 governs the … all bond issues, irrespective of whether the bonds have "call" provisions. In the case of non-callable bonds, the …
https://www.osc.ny.gov/legal-opinions/opinion-95-13Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal controls over its … and Treasurer. Key Findings The former Treasurer was able to misappropriate approximately $22,000 from January 2009 … Treasurer is responsible for all financial activity, they do not detail the Department’s expectations concerning the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Nassau County – Contract Approval Process (2012M-192)
… the period January 1, 2010, to March 31, 2012. Background Nassau County, located on Long Island, covers 287 square … authorized in accordance with the County Charter and the Nassau County Interim Finance Authority (NIFA) directives, … Nassau County Contract Approval Process 2012M192 …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… of Resident Care-Related Medical Equipment in Nursing Homes (Report 2016-S-80 ). About the Program The … Health’s (Department) monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive inspections, testing, and …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-follow2018 Annual Audit
… mandated fee schedules (where applicable). Background The Board processed nearly 431,000 claims totaling nearly $829 … its claims payment process to the SFS. Key Findings Our office identified 7,500 errors totaling more than $6.3 … than $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditState Agencies Bulletin No. 1089
… Officers and Police Benevolent Association Inc., the guaranteed yearly minimum for pre-shift briefing was increased from $1,248 to $2,080 (biweekly guaranteed minimum was increased from $48 to $80) effective … Unit 01. The new code uses the pre-shift briefing guaranteed biweekly minimum of $80 to calculate the lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1089-new-vacation-lump-sum-payment-earnings-code-employees-bargaining-unitNYC Health + Hospitals: Nurse Staffing Trends Update
H+H experienced Registered Nurse (RN) hiring growth in Fiscal Year (FY) 2024, faster than initially planned, and reduced RN temporary staff by 880 systemwide.
https://www.osc.ny.gov/files/reports/pdf/report18-2025.pdfReview of the Financial Plan of the City of New York - July 2006
New York City’s economy has remained strong in the first half of calendar year 2006 despite higher energy prices and gradually rising interest rates.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-5-2007.pdfState Agencies Bulletin No. 843
… employees whose annual salary is below the Job Rate of the employee’s current grade on the 4/1/08 Salary Schedule are … a Performance Advance. Agencies must submit a Job Action Request using the Action/Reason code of DTA/USP (Data … This will give agencies time to correct employees’ records, if necessary, before the automatic processing takes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/843-october-2008-performance-advances-graded-and-ns-equated-grade-employeesState Agencies Bulletin No. 1762
… payment will be made in a separate check regardless of when it is paid. The separate check will be issued with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1762-october-2019-civil-service-employees-association-csea-longevity-lumpPublic Authorities by the Numbers, December 2022
The scale of authority operations is enormous, with more than 1,000 State and local entities spending more than $78 billion per year, employing more than 166,000 full- and part-time staff.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-2022.pdfCounty of Putnam – Recreation and Golf Course Collections (2024M-50)
… Recreation Department (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, remitted and reported … supported. Key Findings The County’s Department and Golf Course did not always record, deposit, remit documentation … Recreation Department Department and Putnam County Golf Course Golf Course recorded deposited remitted and reported …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Oversight of Kendra’s Law
… Office of Mental Health (OMH) is effectively monitoring Assisted Outpatient Treatment (AOT) to provide reasonable … the Office of Mental Health OMH is effectively monitoring Assisted Outpatient Treatment AOT to provide reasonable …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawTown of Lockport – Culvert Pipe Fee Collections (2025M-57)
… properly collect, record and deposit culvert pipe application fees (application fees) and culvert pipe installation fees … structures. In the Town, property owners may submit an application to the Highway Department (Department) to request … properly collect record and deposit culvert pipe application fees application fees and culvert pipe …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-culvert-pipe-fee-collections-2025m-57State Agencies Bulletin No. 1345
… Purpose To notify agencies of the 2014 processing schedule for AC-230s (Report of Check Returned for Refund or … submit AC-230s to OSC in accordance with the processing schedule outlined in this bulletin. Processing Dates … To notify agencies of the 2014 processing schedule for AC230s Report of Check Returned for Refund or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1345-schedule-submitting-2014-returned-checksSUNY Bulletin No. SU-362
… in a BU08 position who received Location Pay (Earnings Code LOC) or Location Mid-Hudson (Earnings Code LMH) Pay on … (only if the Action/Reason code is Leave of Absence/WDL (WC Dis Lv), Leave of Absence/WPS (WC 60% SUP), or Long Term Disability/WCL (Worker’s Comp IPP). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-362-july-2024-increase-location-pay-and-location-mid-hudsonState Comptroller DiNapoli Releases Audits
… during the audit period. There were no recommendations in this audit. Town of Saranac – Town Clerk Operations … record, deposit, remit and report all collections received in a timely and accurate manner. The board did not annually … the town clerk was arrested and charged with falsifying business records in the first degree, corrupting the …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… did not complete mandatory fiscal oversight training. As a result, the board did not ensure the treasurer properly … and did not complete mandatory fiscal oversight training. Had board members attended the mandatory training, they would … were in place. The board did not develop and adopt a written procurement policy, as required, or audit and …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0Adoption Subsidy Program (Follow-Up)
… governing regulations. The Office of Children and Family Services (OCFS) established the Adoption Subsidy Program (Program) to locate and maintain stable and permanent alternative homes for hard-to-place and … foster children. The Program, administered by local social services districts, provides subsidy payments to assist …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-follow