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School of Professional Studies – Controls Over Bank Accounts
… To determine whether there was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New York … To determine whether there was fraud waste or abuse in the use of funds held in its bank accounts …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsDiNapoli: 33.55 Percent Annual Investment Return for New York State Pension Fund Is Largest in Its History
… State Common Retirement Fund’s (Fund) estimated overall investment return was 33.55 percent for the state fiscal year … depths of the pandemic and enjoyed the largest one-year investment return in its history,” DiNapoli said. “This … New York State Common Retirement Funds estimated overall investment return was 3355 percent for the state fiscal year …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-33-point-55-percent-annual-investment-return-new-york-state-pension-fund-largest-its-historyDiNapoli: New Federal Funds Give New York a Chance To Expand Broadband, Close Digital Divide
… The recent announcement that New York state will get nearly $665 million in federal … internet is imperative for equality of opportunity. How New York utilizes this federal funding will set a critical … digital future.” DiNapoli’s 2021 broadband report showed New York ranked second in the nation with 98.7% of the …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-new-federal-funds-give-new-york-chance-expand-broadband-close-digital-divideNew York City Budget Balanced But Economic Risks Have Grown
… to expand, but the risk of an economic setback should not be overlooked,” DiNapoli said. “The city boosted its … plan assumes that the city’s economy will slow, it does not anticipate a recession. Other issues facing the city …
https://www.osc.ny.gov/press/releases/2019/08/new-york-city-budget-balanced-economic-risks-have-grownOversight of Nurse Hiring and Retention
… evaluations. For our audit, we reviewed files for a random sample of 200 direct hire and 98 temporary nurses from five … hire. Key Findings Of the 200 direct hire nurses in our sample, 41 (21 percent) had not been fingerprinted. Of these, …
https://www.osc.ny.gov/state-agencies/audits/2018/07/16/oversight-nurse-hiring-and-retentionOversight of Information Technology Consultants and Contract Staffing
… through consultants and contract staff and is responsible for monitoring services to ensure compliance with contract terms and deliverables. ITS has a contracts and procurement unit that oversees the … Level Credits, which eliminated the opportunity to reduce payments to IBM if certain performance metrics were not met. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingMedicaid Program – Managed Care Organizations: Payments to Ineligible Providers
… care organizations (MCOs) have adequate processes in place to prevent payments to ineligible providers, and … and managed care organizations have adequate processes in place to prevent payments to …
https://www.osc.ny.gov/state-agencies/audits/2018/02/26/medicaid-program-managed-care-organizations-payments-ineligible-providersOversight of Juvenile Detention Facilities (Outside New York City)
… oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State … entities that provide supervision and care to the youth in their custody who are awaiting adjudication or disposition … facilities to provide assurance they are operated in good condition, meet certain environmental and safety …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityTown of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… the Town’s financial operations and the use of the wind power revenues for the period January 1, 2012, to February … fund. The Town has received about $2.9 million in wind power-related revenues during the period January 1, 2006, … The Town has applied its substantial revenues from wind power to reducing the taxpayers’ burden and increasing the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerChenango Valley Central School District – Audit Follow-Up (2022M-162-F)
… the audit report Chenango Valley Central School District – Network User Accounts and Information Technology Contingency … that District officials did not adequately manage network user accounts or develop and adopt an IT contingency … Sixty-eight, or 12 percent, of the District’s nonstudent network user accounts were no longer needed. Unneeded network …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/24/chenango-valley-central-school-district-audit-follow-2022m-162-fSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… to identify each deposit’s composition or record cash receipt numbers in the accounting records. In addition, 116 … procedures. Prepare detailed deposit slips, and record all receipt information in the accounting records so that a …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashState Agencies Bulletin No. 884
… prior to January 2, 2009. Affected Employees M/C employees in Negotiating Unit Codes 06, 13, 18, 40, 46, 52, 66, 79 and 96 who had elected to participate in the 2008 M/C Vacation Exchange program and separated from … Departments and Institutions, the following was added for M/C employees who had separated from State service prior …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsVillage of Pomona – Transparency of Fiscal Activities (S9-24-17)
… (OSC), and Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key … Section 30. Report the results of the Village’s fiscal activities to the public, as required by GML Section 30 and … with the public regarding the Village’s fiscal activities. Recommendations The audit report includes five …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Unified Court System Bulletin No. UCS-82
… 1: Determine the Total Amount Due in the pay period at the Old Daily Rate Old Statutory Salary divided by 26 Pay Periods = Old Biweekly Amount Old Biweekly Amount divided by 14 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-82-payment-procedures-judges-beginning-calendar-year-2005Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… by New York State General Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, 2023; 363 days after the due date. Report the results of the Village’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16About the Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… the town? Would both the county and town have to pass Resolutions and submit separate forms? For elected or … are paid per diem (per call, case, meeting, etc.), how do you determine the number of days per month to record in the … are paid per diem (per call, case, meeting, etc.), how do you determine the number of days per month to record in the …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-standard-work-day-and-reporting-resolutionOpinion 2000-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to be filed with the State Comptroller a certified copy of each determination or order establishing or extending a … a resolution approving the establishment or extension of a town special district under Town Law is required to be …
https://www.osc.ny.gov/legal-opinions/opinion-2000-3DiNapoli Announces State Contract & Payment Actions for December 2014
… of State $203,000 Brownfield Opportunity Area grant to Ulster County. Department of Transportation Contracts … with KPMG LLP for annual financial statement audits. SUNY Stony Brook $2 million with McKesson Technologies Inc. … million to McTech Corp. for expanding the campus center at SUNY Albany. Payment Rejections and Other Cost Recoveries The …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-announces-state-contract-payment-actions-december-2014Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… whether Village officials ensured employees’ salaries and wages were accurately paid and time and attendance records were properly maintained and recorded … Village of Waterville Payroll and Time and Attendance Records 2017M281 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Town of Danby – Audit Follow-Up (2022M-127-F)
… to the Board for audit. The Board did not monitor the health insurance payments to the former Town Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-f