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Mexico Academy Central School District –Financial Management (2016M-219)
… April 5, 2016. Background The Mexico Academy Central School District is located in the Towns of Hastings, Mexico, … revenue sources are finite. … Mexico Academy Central School District Financial Management 2016M219 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219DiNapoli: MTA’s Subway Station Repair List Is Growing
… The overall number of repairs needed in New York City’s subway stations has increased, leaving fewer stations in good condition as the system has deteriorated faster than … for the MTA capital program has translated into a longer list of needed repairs in New York City’s subway stations, …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-mtas-subway-station-repair-list-growingMedicaid Program – Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance
… made Medicaid mainstream managed care premium payments on behalf of individuals who had comprehensive third-party … to those who are economically disadvantaged and/or have special health care needs. The Department administers … comprehensive TPHI coverage after the coverage has taken effect. Our audit determined Medicaid paid over $691 million …
https://www.osc.ny.gov/state-agencies/audits/2018/06/13/medicaid-program-managed-care-premium-payments-recipients-comprehensive-third-partyEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… of Interest State Education Department: The Norman Howard School - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-360.1
… which implemented the 2022-2026 Agreement between the State of New York and UUP, employees in the UUP bargaining … that the retroactive adjustment should be marked paid out. In addition, agencies must submit a negative overtime … is supplemental taxable income subject to all employment taxes and income taxes, will be included in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3601-professional-services-negotiating-unit-psnu-employeesOpinion 2006-10
… Accounting (charging a portion of town engineer’s salary to special district); (crediting interest earned on the … LAW §11: In the absence of any statutory direction to the contrary, interest or earnings from the investment of monies of the general fund, town-wide would be credited to the general fund, town-wide and interest or earnings from …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Opinion 91-46
… employees", could be "lagged"; that is, whether one day's pay for each of ten consecutive pay periods could be withheld … the State and local governments ( Olmsted v. Meahl , 219 NY 270, 114 N.E. 393). As a clerk of the courts, the County …
https://www.osc.ny.gov/legal-opinions/opinion-91-46SUNY Bulletin No. SU-360
… which implemented the 2022-2026 Agreement between the State of New York and UUP, employees in the UUP bargaining … that the retroactive adjustment should be marked paid out. In addition, agencies must submit a negative overtime … is supplemental taxable income subject to all employment taxes and income taxes, will be included in the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-360-professional-services-negotiating-unit-psnu-employeesImproper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up)
… Care Plans (Report 2018-S-65 ). About the Program The State’s Medicaid program offers managed long-term care (MLTC) … member enrolled. Some services are excluded (i.e., carved out) from benefit packages and may be paid separately by … (FFS). The Medicaid program should not pay claims on a FFS basis for MLTC plan covered services. We issued our …
https://www.osc.ny.gov/state-agencies/audits/2021/08/31/improper-fee-service-payments-services-covered-managed-long-term-care-plans-followDiNapoli Warns of ‘Triple Threat’ of Fiscal Risks
… through the first six months declined 2.1 percent, or $767.9 million, from the same period last year. "New York … totaled nearly $22.2 billion, a decline of 5.6 percent, or $1.3 billion, from the same period in state fiscal year … for the 2017 tax year have declined $87.7 million, or 1.6 percent, from the same period last year. The most …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-warns-triple-threat-fiscal-risksDiNapoli Audit Finds Gaps in NYC School Safety Planning
Planning requirements for shootings and emergency situations in New York Citys schools need to be more strictly enforced by New York Citys Department of Education DOE according to an audit released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-audit-finds-gaps-nyc-school-safety-planningOpinion 90-7
… for the benefit of the city. You ask whether, pursuant to Public Officers Law, §18, a city may indemnify the members … authorizes certain "public entities", including cities, to defend and indemnify public officers and employees in any … as follows: 2. The provisions of this section shall apply to any public entity: * * * * (b) where the governing body of …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Division of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account
… are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended … and take appropriate action, including recouping funds, for transactions that are inappropriate or unusual. … are provided safe and clean living conditions and whether funds are properly accounted for and used for intended …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2011. Background Coleman is located in White Plains and Yonkers, New York and provides special … rates are based on financial information Coleman presents in an annual CFR filed with SED. SED reimburses DoE and the … ended June 30, 2011, Coleman claimed about $27.3 million in public support. Key Findings For the three years ended …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualUnified Court System Bulletin No. UCS-27
… Purpose To explain the use of the new deduction code 391, DC37 Personal Lines voluntary … Services at 1-877-342-2363 … To explain the use of the new deduction code 391 DC37 Personal Lines voluntary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-27-voluntary-insurance-program-certain-employees-unified-courtMedicaid Program – Improper Managed Care Payments for Recipients With Duplicate Client Identification Numbers
… (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs pay for services their members require. … referred to as “duplicate CINs”) during the time they are in receipt of benefits. Consistent with the Department’s … at a time. Individuals have several options for enrolling in Medicaid, including through Local Departments of Social …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/medicaid-program-improper-managed-care-payments-recipients-duplicate-client-identificationOpinion 89-54
… bear on the issues discussed in the opinion. MUNICIPAL FUNDS--Capital Reserve Fund (creation of by town for … §6-c authorizes a town board to establish capital reserve funds for the purpose of financing all or part of the cost of … p 7). The town's authority to establish capital reserve funds is subject to certain limitations. General Municipal …
https://www.osc.ny.gov/legal-opinions/opinion-89-54Essex County Industrial Development Agency – Project Approval and Monitoring (2024M-146)
… financial assistance, including tax exemptions (e.g., real property, mortgage recording and sales and use taxes), …
https://www.osc.ny.gov/local-government/audits/county/2025/08/15/essex-county-industrial-development-agency-project-approval-and-monitoring-2024mNew York State Agencies’ Use of Overtime, February 2016
This report by the Office of the State Comptroller on use of overtime by New York State agencies examines patterns over the past nine calendar years.
https://www.osc.ny.gov/files/reports/special-topics/pdf/overtime-2016.pdfNew York State Agencies’ Use of Overtime, April 2015
This report by the Office of the State Comptroller on overtime use by New York State agencies examines overtime patterns over the past eight calendar years.
https://www.osc.ny.gov/files/reports/special-topics/pdf/overtime-2015.pdf