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Herkimer County Industrial Development Agency – Claims Auditing (2022M-12)
… claims were adequately supported, for appropriate purposes and independently reviewed and approved prior to payment. Key Findings We reviewed 100 claims totaling $846,279 and determined they were for appropriate purposes and … claims were adequately supported for appropriate purposes and independently reviewed and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/04/08/herkimer-county-industrial-development-agency-claimsTown of North Greenbush – Town Clerk (2017M-132)
… (Town) Town Clerk (Clerk) recorded, deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings The Clerk did not record, … disburse or report all money collected in a timely and accurate manner. Collections were not deposited in a …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Selected Wage Investigation Procedures
… and recovered wages. Our audit covered the period April 1, 2016 through November 29, 2019. We also considered … wage and overtime, illegal deductions, day-of-rest and meal period requirements, and child labor, help improve working conditions for adults, minors, and individuals with disabilities. …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresAvailable Options – Regional State Park Police Plan
… or sooner, after retiring), nothing will be paid to any beneficiary. Cash Refund — Contributions (Option ½) … annuity savings contributions will be paid to your beneficiary or your estate. If all of your accumulated … the balance of the initial value will be paid to your beneficiary or estate in a lump sum. “Initial value” is an …
https://www.osc.ny.gov/retirement/publications/1867/available-optionsOpinion 95-19
… to be amortized pursuant to chapter 62 of the Laws of 1989 from surplus moneys may now issue bonds for this purpose. The … System an amount in excess of the amount currently due from the employer. Therefore, it seems clear that the … to be amortized pursuant to chapter 62 of the Laws of 1989 from surplus moneys may now issue bonds for this purpose …
https://www.osc.ny.gov/legal-opinions/opinion-95-19Internal Control System Components
… the New York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to … its operations. The Division of the Budget’s Budget Policy and Reporting Manual Bulletin B-350 requires the head of each … However, improvements are needed in the evaluation of some of these components, particularly at the unit level. The …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsState Agencies Bulletin No. 2048
… provide agencies with information regarding the outreach and escheatment of uncashed payroll checks for calendar year … that remain uncashed as of April 2023 will be stopped and the funds will be remitted to the New York State Office … for payroll checks issued between January 1, 2021 and December 31, 2021. Eligibility Criteria Employees with …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2048-outreach-and-escheatment-2021-uncashed-payroll-checksState Comptroller DiNapoli Releases Audits
… licenses. Niagara Frontier Transportation Authority (NFTA): Capital Planning (Follow-Up) (2018-F-16) An initial audit issued in April 2016, found that NFTA prepared a multi-year and annual capital budget plan as … highest capital needs. In addition, auditors found that NFTA management did not maintain documentation to support …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-auditsCompliance With Jonathan's Law
… with the requirements established under Jonathan’s Law. This audit covers the period April 1, 2015 through April … and then at a State-run facility. In May 2007, “Jonathan’s Law” was enacted to expand parents’, guardians’, and other … Alcoholism and Substance Abuse Services. Under Jonathan’s Law, facility directors are required to do the following in …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/compliance-jonathans-lawComptroller DiNapoli Seeks to Return Millions in Unclaimed Funds Owed to Local Governments
… that his office has identified more than $5 million in unclaimed funds for local governments across the state. After … so far. DiNapoli’s office oversees the state’s 31 million unclaimed funds accounts, valued at more than $13 billion. Unclaimed Funds Owed to Local Governments by Region Region …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-seeks-return-millions-unclaimed-funds-owed-local-governmentsMedgar Evers College – Controls Over Bank Accounts
… CUNY provides education for more than 269,000 degree-credit students and 247,000 adult, continuing, and … paid from six judgmentally selected bank accounts, 26 payments totaling $118,782 were either improper (did not …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… with the Board. The Manager is responsible for ordering food and supplies to provide meals and refreshments for … Policy before approving them for final payment. Cafeteria food and supply purchases averaged approximately $257,000 … for personal use, he directed the Manager to purchase food totaling approximately $1,300 for the Superintendent’s …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28Contributions – Special 20- and 25-Year Plans
… required when you elect this plan are taxable, meaning they will be taken from your earnings after taxes and … plan, the additional contributions required are taxable, meaning they will be taken from your earnings after taxes and … the Section 383-f plan. These contributions are taxable, meaning they will be taken from your earnings after taxes and …
https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/contributionsDiNapoli: $90,000 in Full Restitution Paid for Rental Assistance Theft
… was sentenced to five years’ probation for his role in stealing $90,000 in Emergency Rental Assistance Program … who has had to pay back the money he stole. My office will continue to partner with law enforcement to root out … technology advances so do fraudsters, and this case shows that collaboration works in holding defendants accountable …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-90000-full-restitution-paid-rental-assistance-theftMedicaid Drug Rebate Program Under Managed Care (Follow-Up)
… services to individuals who are economically disadvantaged and/or have special health care needs. Since January 1991, … managed care organizations (MCOs), including both pharmacy and physician-administered drugs. We issued our initial audit … of encounter claims and implemented controls to prevent some of the problems we identified in the initial audit from …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-drug-rebate-program-under-managed-care-followDiNapoli: Local Sales Tax Collections Down for Third Quarter 2020
… said. “Still, collections are down, especially in New York City, and local governments are facing serious fiscal … but our local governments are hurting.” New York City’s steep year-over-year decline of nearly 22 percent in … with particularly strong growth in building material and garden centers, sporting goods and hobby stores, and …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-local-sales-tax-collections-down-third-quarter-2020Kidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kidz Therapy Services PLLC (Kidz Therapy) on its Consolidated Fiscal Reports (CFRs) were … (Manual). The audit covered expenses claimed on Kidz Therapy’s CFR for fiscal year 2011-12 and certain expenses … To determine whether the costs reported by Kidz Therapy Services PLLC Kidz Therapy on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualDiNapoli: 59 School Districts in Fiscal Stress
… the remaining 48 as “susceptible to fiscal stress.” The scores are based on the evaluation of 671 school districts … fiscal stress scores, visit: http://wwe1.osc.state.ny.us/localgov/fiscalmonitoring/fsms.cfm For a copy of the … data and information on 50,000 state contracts, visit Open Book New York . The easy-to-use website was created by …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-59-school-districts-fiscal-stressDiNapoli Releases State Cash Report
… of $3.9 billion in May were stronger than projected, with collections for the fiscal year now $142.3 million … personal income tax (PIT) collections received in April with the filing of annual returns for the 2014 tax year, as … $8.5 million below projections. The General Fund ended May with a balance of nearly $9.6 billion, which was over $1 …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-releases-state-cash-reportVolunteers of America – Greater New York, Inc.: Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … 30, 2015 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. Background VOA-GNY is a … SED preschool cost-based programs. VOA-GNY also operated two other SED-approved preschool programs: Evaluations and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/10/volunteers-america-greater-new-york-inc-compliance-reimbursable-cost-manual