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Bus Driver Licensing
… whether the Metropolitan Transportation Authority's bus drivers met the requirements of Article 19-A of the New York State Vehicle and Traffic Law. The audit covers bus …
https://www.osc.ny.gov/state-agencies/audits/2013/06/13/bus-driver-licensingTown of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… 2013. Background The Town of Alexander (Town) is located in Genesee County and has a population of about 2,500. The … review of Justice Hise’s records disclosed a $721 shortage in his account as of April 23, 2013. Also, Justice Hise did not deposit money in a timely manner, file accurate monthly reports, maintain …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Compliance With Special Education Requirements – Evaluations (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Compliance With Special … of Education (Regulations) stipulate requirements for the referral, evaluation, Individualized Education Program (IEP) … of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followMedicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment prosthetics orthotics and supplies while recipients were residing in nursing homes
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipmentChild Care Licensing and Inspection
… for children. Although the Office investigates complaints about unlicensed or unregistered child care providers, it …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionOversight of Building Construction Site Safety (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Oversight of Building Construction Site Safety (Report 2021-N-3 ). About … the safety of all people who visit, live, and work in NYC. This requires construction managers, contractors, and …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followCollege of Mount Saint Vincent – Tuition Assistance Program
… students and the annual tuition for full-time study is about $27,860. TAP is an entitlement program designed to …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programDiNapoli: State Health Department Missed $119 Million in Rebates from Drug Companies
… and processes, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. “The … collection process. These actions should greatly benefit New York taxpayers.” In 1990, Congress created the Medicaid … for Medicaid prescription costs. Since January 1991, New York state has been able to recover a portion of Medicaid …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-state-health-department-missed-119-million-rebates-drug-companiesOversight of Young Adult Institute, Inc.'s Family Support Services Contracts
… three for Young Adult Institute, Inc. (YAI) and two for Premier Health Care, Inc.; and the final two contracts for …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contractsXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… OVERVIEW To create a funds reservation means to set aside or reserve all or a … their availability for payment of specified expenses. Once funds are reserved, they are not available for other than the … to contractors can be met, and accordingly, requires full funds reservation on all procurement contracts submitted for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewCapital Asset Management
… audit covered the period from April 2020 through May 2023. About the Program To fulfill its mission of delivering a …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementPenfield Central School District – Procurement (2022M-76)
… – pdf] Audit Objective Determine whether Penfield Central School District (District) officials made procurements in … in their response. … Determine whether Penfield Central School District District officials made procurements in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Oversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… we found significant monitoring deficiencies for the International Business Machines (IBM) Service Desk contract …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followState Agencies Bulletin No. 1689
… and is not included in the calculation of overtime. Tax Information The 2018 M/C Uniform Cleaning and Maintenance … and income taxes. Federal, State and New York City income tax withholding will be calculated using the Aggregate method, based on the employee’s current Tax Marital Status and Withholding Allowances on the Employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1689-2018-uniform-cleaning-and-maintenance-allowance-employees-designatedOpinion 2000-20
… cf. Wells v Town of Salina , 119 NY 280). There is no express or implied authority for a fire district to donate … (see Opns St Comp No. 91-19, p 62). Moreover, there is no express authority for a fire district to otherwise … of fire apparatus and equipment …" In our view, these express powers necessarily imply the authority for a fire …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20State Agencies Bulletin No. 1032
… Pursuant to the Amendment to the Summary of Award to the State of New York-NYSCOPBA Amendment to the Final and Binding … all retroactive adjustments will be paid in the most current agency. For eligible employees who have worked in … in each Employee Record Number will be paid in the most current agency, on the appropriate pay cycle, under each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1032-retroactive-increase-guaranteed-pre-shift-briefing-minimum-employeesVertus Charter School – Information Technology Asset Management (2025M-9)
… safeguard information technology (IT) assets acquired or in use during the audit period? Audit Period July 1, 2023 – … significant portion of a school’s IT asset inventory, both in value and number. While officials were unable to provide the total cost of IT assets in use, the cost of IT assets purchased from July 1, 2023 …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/06/27/vertus-charter-school-information-technology-asset-management-2025m-9DiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… The Central New York Regional Market Authority’s financial position has deteriorated, and … needs $3.2 million in work. Unrealistic Budgets and Poor Payroll Monitoring: From FY 2020-21 through FY 2022-23, the …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardOpinion 95-31
… This opinion represents the views of the Office of the State Comptroller at the time it was … EMPLOYEES -- Compensation (entitlement of incoming police chief where prior chief declined salary increases) POLICE AND POLICE PROTECTION …
https://www.osc.ny.gov/legal-opinions/opinion-95-31State Agencies Bulletin No. 2259.1
… escheatment of uncashed payroll checks for calendar year 2023. Agencies must treat signed and returned letters as a … uncashed payroll checks originally issued in calendar year 2023 are affected. Background: Abandoned Property Law §102 … be mailed out in September of 2024 to all employees with a 2023 uncashed payroll check greater than $19.99. A second …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22591-outreach-and-escheatment-2023-uncashed-nys-payroll-checks