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Salamanca City School District – Financial Management and Payroll (2017M-138)
… of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, Napoli and Salamanca in Cattaraugus County. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Department of Health (Department) Examination of Travel Expenses
… expense reports within 30 days from the end of travel. Train supervisory staff on how to properly review expense …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesCUNY Bulletin No. CU-706
… Purpose The purpose of this bulletin is to provide agencies with instructions for processing PSC lump sum payments. … titles and have a payroll status of Active, Leave with Pay, or approved Leave of Absence on the corresponding … of the lump sum payment must be prorated for employees with a work percentage other than 100% on the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-706-2021-lump-sum-payments-eligible-city-university-new-yorkDiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… The Office for People with Developmental Disabilities (OPWDD) has not … agency's disabled clients," DiNapoli said. "The disregard for safe driving is troubling, both for the clients and the general public. Hundreds of thousands … The Office for People with Developmental Disabilities OPWDD has not …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… appropriations for 2014 were approximately $2.5 million Key Findings The Board did not ensure that District personnel … a disaster recovery plan or breach notification policy. Key Recommendations Ensure that District personnel comply …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339State Agencies Bulletin No. 1265
… increment code may need to be adjusted as a result of time off the payroll and could impact the employee’s October 2013 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1265-october-2013-civil-service-employees-association-csea-longevity-lumpLeaves of Absence – En-Con Police Officers Plan
… usually receive up to one year of service credit for each accident while on Workers’ Compensation leave. …
https://www.osc.ny.gov/retirement/publications/1822/leaves-absenceDiNapoli Announces State Pension Fund's 2024 Corporate Governance Stewardship Priorities
… incorporate criteria used to evaluate companies’ climate performance including climate transition strategies and plans, greenhouse gas emissions reduction targets, capital expenditure alignment, and Task Force on …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-announces-state-pension-funds-2024-corporate-governance-stewardship-prioritiesLocal Sales Tax Collections Decline by 10 Percent in 2020, With Major Shifts in Consumer Spending
New York State local sales tax collections declined by 10 percent (or $1.8 billion) in 2020 compared to 2019, due to the economic impact of the COVID-19 global pandemic.
https://www.osc.ny.gov/files/local-government/publications/pdf/local-sales-tax-collections-decline-by-10-percent-in-2020.pdfDiNapoli: Too Many New Yorkers Still Without High-Speed Broadband Access
… appointments, but Empire State Development’s (ESD) New NY Broadband Program has fallen short of its mission to bring … an audit by State Comptroller Thomas P. DiNapoli. “The New NY Broadband Program did not meet its goal to close the … The agency’s response is available in the audit. Audit New NY Broadband Program Further Reading Availability, Access and …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-too-many-new-yorkers-still-without-high-speed-broadband-accessMonticello Central School District - Fund Balance Management (2020M-2)
Determine whether the Board and District officials properly managed the general fund’s fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/monticello-2020-02.pdfState Agencies Bulletin No. 1495
… to an ineligible position (including a position which results in a salary below the Job Rate of the grade of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1495-april-2016-public-employees-federation-pef-longevity-lump-sum-llsMedicaid Program - Appropriateness of Medicaid Eligibility Determined by the New York State of Health System (2014-S-4)
To determine if the Department of Health’s New York State of Health system has adequate controls to ensure accurate enrollments in the Medicaid program
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14s4.pdfYorkshire-Pioneer Central School District – Financial Management (2020M-42)
… average of $3.3 million of fund balance that was not used to finance operations. As of June 30, 2019, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/yorkshire-pioneer-central-school-district-financial-management-2020m-42New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up) (2023-F-30)
To assess the extent of implementation of the four recommendations included in our initial audit report, New York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Use Services for Ineligible Members (Report 2021-S-18).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f30.pdfComptroller DiNapoli Releases State Audits
… certified in error. Metropolitan Transportation Authority (MTA) : Capital One Bank Accounts (2011-S-49) Auditors identified 15 MTA bank accounts that were established at Capital One Bank … The two others had been opened by New York City Transit Police. The accounts were established for appropriate …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsTown of Rosendale – Financial Operations (2015M-38)
… April 3, 2014. Background The Town of Rosendale is located in Ulster County and has a population of approximately 6,000. … the amounts reported to OSC, including more than $850,000 in fund balance variances. Monthly bank reconciliations were …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38DiNapoli: Improved Guidance Needed for State Agencies Using AI To Avoid Risks
… New York state’s centralized guidance and oversight of agencies’ use of Artificial Intelligence (AI) is inadequate and creates a risk that the technology could be used … New York states centralized guidance and oversight of agencies use of Artificial Intelligence AI …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-improved-guidance-needed-state-agencies-using-ai-avoid-risksMedicaid Program – Claims Processing Activity April 1, 2022 Through September 30, 2022
… were processed in accordance with Medicaid requirements, and resulted in correct payments to providers. The audit … covered the period April 2022 through September 2022, and certain claims going back to January 2022. About the … for services rendered to Medicaid-eligible recipients and generates payments to reimburse the providers for their …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/medicaid-program-claims-processing-activity-april-1-2022-through-september-30-2022Town of Hempstead – Compensatory Time (2021M-64)
Determine whether Town of Hempstead Town officials accurately accrued and accounted for compensatory comp time
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64