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Audit Recommends Improvements to NFTA Capital Planning
… Frontier Transportation Authority’s (NFTA) assets are not in a state of good repair and it is unclear how the authority … needs, some of which are not being met,” DiNapoli said. “In light of NFTA’s limited resources, it is critical that the … NFTA is responsible for air and public transportation in Erie and Niagara counties. It oversees a bus, light rail, …
https://www.osc.ny.gov/press/releases/2016/04/audit-recommends-improvements-nfta-capital-planningDiNapoli: Former Riverside Treasurer Embezzles $80K
… treasurer in the village of Riverside, located in Steuben County, stole more than $80,000 in taxpayer funds through … in the first degree. Today she was arraigned in Steuben County Court and is due back in court on May 1. “This … I would like to thank the State Police and Steuben County District Attorney Baker for working with my staff to …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-former-riverside-treasurer-embezzles-80kOpinion 93-26
… the town has formed an ambulance district and contracted with a not-for-profit corporation for the provision of … personnel to operate district-owned vehicles in connection with providing ambulance service within the district. The … inter alia , to contract on behalf of the district with one or more qualified organizations for the operation, …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Comptroller DiNapoli And A.G. Schneiderman Announce Sentencing of New Jersey Woman in Theft of More Than $162,000 in New York State Pension Benefits
… her mother's death in 2006. Linda Miller pleaded guilty in July 2015 to 3rd degree Grand Larceny, a class D felony, in Albany County … General Schneiderman. "Theft from our state pension system is a serious crime because it harms all of the retirees who …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-new-jersey-woman-theft-more-162000-newDiNapoli: Former Mechanic at State Police Garage Pleads Guilty to Felony
… the government for the theft of more than $24,000 in auto parts and supplies from the state. The thefts took … of state resources was a betrayal of the trust placed in him as an employee of the state police," DiNapoli said. … the New York State Police for their continued partnership in fighting corruption and protecting taxpayer dollars.” “The …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-mechanic-state-police-garage-pleads-guilty-felonyDiNapoli and Orange County DA Hoovler Detail Guilty Plea in Pension Fraud Case
… New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler announced that on … Valerie White, 58, of Middletown, pled guilty in Orange County Court to Grand Larceny in the Third Degree. Under the … law enforcement to hold you accountable. I thank Orange County District Attorney Hoovler for his continued …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-and-orange-county-da-hoovler-detail-guilty-plea-pension-fraud-caseCost-Saving Ideas: School District Auditing - Roles, Responsibilities and Resources
… review. Use this reference guide to familiarize yourself with the different roles and responsibilities in the audit … by the treasurer. Audit Committee – Assists the board with matters related to both internal and external audits, … such as in-laws, or family members of individuals with the responsibility of business operations or contracts …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-roles-responsibilities-and-resourcesPhysical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Physical and Financial … The Mitchell-Lama Housing program (Program) was created in 1955 by the Limited Profit Housing Act to provide … are owned and managed by private companies (owners). In exchange for low-interest mortgage loans and real property …
https://www.osc.ny.gov/state-agencies/audits/2026/03/09/physical-and-financial-conditions-selected-mitchell-lama-developments-located-outside-newState Agencies Bulletin No. 2264
… CSEA ASU Work-Related Clothing Allowance for employees in the Racing Inspector title. Affected Employees: Employees in the Administrative Services Unit (ASU) Bargaining Unit 02 … dated 09/25/2024. Eligibility Criteria: Employees in Bargaining Unit 02, title of Racing Inspector at the NYS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2264-2024-work-related-clothing-allowance-asu-employees-title-racing-0UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up)
… implementation status of the three recommendations made in our audit report, UnitedHealthcare: Improper Payments for … members. United’s payments to medical providers are based, in part, on procedure codes billed on claims that indicate … the period from September 1, 2012 to August 31, 2013. In our initial audit, we reviewed a random sample of 245 …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59-followPreferred Source Contracting (Follow-Up)
… among agencies for the severely disabled and veterans’ workshops. The State Education Department (SED) is …
https://www.osc.ny.gov/state-agencies/audits/2017/11/09/preferred-source-contracting-followOversight of Private Career Schools
… provided sufficient oversight of private career schools in New York State. The audit covers the period January 1, … and monitor non-degree granting private career schools in New York State. The intent of these career schools is to … other skills necessary to find and maintain employment. In general, the Law requires such schools, which charge …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsNursing Home Surveillance
… of fines and other enforcement actions, are effective in improving the quality of care and safety in nursing homes. This audit covers the period January 1, … Centers for Medicare and Medicaid Services (CMS) in monitoring quality of care in nursing homes. Division …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceOverlap, Duplication, Gaps, and/or Fragmentation in Workforce Development Programs and Services
… Workforce Development Dashboard Objectives To determine what workforce development programs and services State … agencies and public authorities offer, who they serve, and what their eligibility requirements are; and to determine whether there is overlap, duplication, gaps, and/or fragmentation among …
https://www.osc.ny.gov/state-agencies/audits/2022/05/19/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… eligible for Medicare based on age but were not enrolled in Medicare. The audit covered the period July 2016 through … Medicaid. When Medicaid recipients are also enrolled in Medicare, Medicare becomes the primary payer and Medicaid … a federal cash benefit to assist low-income individuals. In New York, all SSI recipients are eligible to receive …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareState Agencies Bulletin No. 1936
… withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method. Yonkers Flat Rate Withholding is 2.30815% for Yonkers residents and 0.50% for Yonkers non-residents. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1936-2021-work-related-clothing-allowance-asu-employees-title-racingSUNY Bulletin No. SU-330
… inform campuses of the 2022 UUP Part-time academic faculty minimum increases and provide instructions for manually processing required increases. Affected Employees Employees in PSNU – … provides for an increase to part-time academic faculty minimum salaries. Effective Dates The 2022 UUP Part-time …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-330-2022-part-time-academic-faculty-minimum-increases-psnuState Agencies Bulletin No. 2157
… CSEA ASU Work-Related Clothing Allowance for employees in the Racing Inspector title. Affected Employees: Employees in the Administrative Services Unit (ASU) Bargaining Unit 02 … Criteria: Employees serving as a Racing Inspector in Bargaining Unit 02 at the NYS Gaming Commission are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2157-2023-work-related-clothing-allowance-asu-employees-title-racingRichburg-Wirt Fire District – Board Oversight (2025M-73)
… of New York (State), distinct from the municipalities in which they are located. Fire districts are generally … adopting required policies, conducting financial activity in a transparent manner, reviewing financial records, completing training in a timely manner and complying with purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/richburg-wirt-fire-district-board-oversight-2025m-73Caledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… and complete financial records, Provided the Board with adequate financial reports, bank statements, canceled … requires officials to disclose any interests that conflict with official duties. The lack of oversight of financial … of financial operations. Department officials agreed with our recommendations and indicated they have initiated …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025m