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Oversight of Transportation Services and Expenses
… Objective To determine if the Department of Corrections and Community Supervision (Department) has established … over transportation expenses and transportation services. For transportation expenses, excluding fueling, and … work requires a diverse fleet of both passenger (e.g., cars, SUVs, vans, pickup trucks) and large …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesOpinion 88-6
… plan") CIVIL SERVICE LAW, §§200 et seq .; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1); RETIREMENT AND SOCIAL SECURITY … 113, the town may implement the plan under its home rule powers or pursuant to collective bargaining. A town may … and welfare of its officers and employees (Municipal Home Rule Law, §10[1][ii][a][1]). In addition, an item may be …
https://www.osc.ny.gov/legal-opinions/opinion-88-6Selected Aspects of Discretionary Spending
… communities throughout the State by lowering the costs of financing projects that prevent water pollution and … water. During the audit period, we identified expenditures of approximately $5.2 million that were discretionary in … formal approvals and supporting documentation. The absence of such internal controls increases the risk that unnecessary …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… through July 31, 2020. About the Program The Department of Health (Department) administers New York’s Medicaid program. Many of the State’s Medicaid recipients receive their services … center delivery costs associated with the maternity care of a recipient. However, MCOs are not eligible to receive …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careTuition Assistance Program – Metropolitan Learning Institute
… whether the Metropolitan Learning Institute complied with the Education Law and the Commissioner of Education’s … program designed to provide funds for paying tuition costs in New York postsecondary institutions. Schools receiving TAP … University (2015-T-2) Tuition Assistance Program: Barnard College (2015-T-1) Tuition Assistance Program: DeVry College …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/tuition-assistance-program-metropolitan-learning-instituteComptroller DiNapoli Releases Municipal Audits
… revenues and overestimated expenditures over the past three years, which resulted in operating surpluses … equivalent to an entire year’s budget. Also, the library does not have formal policies or procedures to ensure … 2013, the 2011 and 2012 AUDs had not been filed, nearly 18 months and 6 months past the deadline with a filing …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2Franklin-Treadwell Fire District – Disbursements (2021M-16)
… without Board oversight. Aside from minor exceptions which we discussed with District officials, disbursements were … However, the failure to review disbursement activities increases the risk for unauthorized and inappropriate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Capital – 2022 Financial Condition Report
… the State’s economy and its ability to attract and retain business. Capital assets include not only highways and bridges, but also facilities for education, …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalOpinion 93-1
… to salary fixed for county attorney in the event of a vacancy) COUNTY CLERK -- Deputy (entitlement to salary … in the office of the principal. You ask whether 17 Opns St Comp, 1961, p 240 still represents the views of this … the latter office . (55 NY at 70-80; emphasis added). We find no subsequent case law which would suggest that the …
https://www.osc.ny.gov/legal-opinions/opinion-93-1Property Tax Freeze Credit
… the PTF Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditMohawk Valley Faces Challenges But Bright Spots Exist
… and some manufacturing sectors, and efforts to revitalize downtown districts are positive developments, according to a report released today by State Comptroller Thomas P. DiNapoli. "The Mohawk Valley has … is anchored by two major hospitals, two colleges – Utica College and Mohawk Valley Community College (MVCC) – and a …
https://www.osc.ny.gov/press/releases/2018/07/mohawk-valley-faces-challenges-bright-spots-existDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… for school district budgets statewide more than tripled to 1.6 million votes cast amid the COVID-19 lockdown for the … district (East Ramapo Central School District) opted to go directly to a contingency budget rather than hold a … support for budgets was greatest in the Southern Tier, where 73.5 percent of ballots were cast in favor of the …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownTuition Assistance Program – Fordham University
… Purpose To determine whether Fordham University complied with the Education Law and the Commissioner of Education’s … University (Fordham), a Jesuit Catholic University founded in 1841, operates four campuses in New York State: Rose Hill … Department: Tuition Assistance Program - CUNY York College (2016-T-1) Higher Education Services …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityUnified Court System Bulletin No. UCS-320
… Citywide Association of Law Assistants SA Communications Workers of America SD Assoc of Supreme Court Reporters within … Increase: Represented and Unrepresented employees with a Comp Rate Code of ANN who are in a graded position (Grade … in Department 05680 (New York City’s County Clerk Current Payroll) are determined pursuant to Chapter 491 of the Laws …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-320-april-2023-state-new-york-unified-court-system-ucs-salaryMilitary Service Credit
… benefit for your military service. Because service credit is a factor in calculating a NYSLRS retirement benefit, in … Once we receive your request, we will determine under what section(s) you qualify and which would provide the best … and meeting the service credit requirement for a special 20- or 25-year plan. For example, if you have 19 years of …
https://www.osc.ny.gov/retirement/members/military-service-creditOversight of Afterschool and Summer Youth Employment Contracts
… Objectives To determine whether the New York City Department of Youth & Community Development (Department) effectively … earlier (some had been on a waiting list for months). Some parents reported paying a fee that ranged between $100 to …
https://www.osc.ny.gov/state-agencies/audits/2019/06/28/oversight-afterschool-and-summer-youth-employment-contractsCity of Lockport -- Budget Review (B1-15-20)
… City to issue debt to liquidate the accumulated deficits in the City’s general, water and sewer funds as of December … general and water fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2016. The …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Brunswick Central School District , Elwood Union Free … were realistic or maintain reserves in accordance with statutory requirements. For the five fiscal years ending June … the unexpended surplus fund balance to exceed statutory limitations. Port Byron Central School District – Financial …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 2322
… inform agencies of OSC’s automatic processing of the April 2025 increases to Location Pay and Location Mid-Hudson pay, Facility Security Pay, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2322-april-2025-increases-location-pay-and-location-mid-hudson-pay-facilityDiNapoli: State's Fiscal Picture Has Improved, but Impact of Pandemic Revenue Losses Will Linger
… New York, we continue to suffer unimaginable losses. Too many families have lost loved ones, huge numbers of New … debt service payments for budget gap relief in subsequent years. After that, budget gaps are projected to grow from … DiNapoli’s office says the Executive Budget is unclear on how the state would use billions of dollars in unrestricted …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-states-fiscal-picture-has-improved-impact-pandemic-revenue-losses-will-linger