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Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… personal credit card and subsequently wrote checks to her husband for reimbursement of the payments, for which the former Director’s husband was overpaid approximately $3,743. The former Director and her husband also did not pay $4,657 for the trips which they …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246More About This Retirement Plan – Article 14 Benefits
… publication, you will find references to “Sections” and “Articles” that refer to the RSSL. The New York State and …
https://www.osc.ny.gov/retirement/publications/1644/more-about-retirement-planTown of Palermo – Transparency of Fiscal Activities (S9-25-22)
… Comptroller (OSC) as required? Audit Period January 1, 2024 – April 30, 2025 We extended our observation of annual … fund and highway fund appropriations in fiscal year 2024 to provide essential services to the public, such as … street maintenance and improvement, snow removal and fire protection. Audit Summary The Board did not conduct or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Examination of Official Station Designation
… Purpose The objective of our examination was to determine if the Department properly designated the … station for the employee in calendar years 2013 and 2014 was not made in accordance with the State’s travel rules and … The objective of our examination was to determine if the Department properly designated the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationMedicaid Program – Improper Managed Care Payments for Recipients With Duplicate Client Identification Numbers
… premiums were paid on behalf of recipients with duplicate Client Identification Numbers. The audit covered the period … individual who applies for Medicaid benefits is assigned a Client Identification Number (CIN), a unique identifier. … premiums were paid on behalf of recipients with duplicate Client Identification Numbers …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/medicaid-program-improper-managed-care-payments-recipients-duplicate-client-identificationXV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, please visit the Calendar . Refund of Appropriation Expenditure (AC1286-S) and Report of Monies Received (AC909-S) documents must be received by … For current End of Fiscal Year FYE deadlines and notices please visit the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedSecurity Self-Assessment – Information Technology Governance
… The Security Self-Assessment appended to this publication addresses key areas of IT internal … access and contingency planning. Several of the main questions include follow-up questions that will elicit … staff working on laptop computers, you may want to ask a follow-up question about the apparent omission from the …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessmentProcessing of Paper Tax Returns
… of the contract with New York State Industries for the Disabled (NYSID)/SourceHOV were met and, if not, to … February 6, 2014. Background The Department is responsible for processing the State's approximately 10.9 million income … source status, to process the State's paper returns for tax processing years 2013 to 2015. According to State …
https://www.osc.ny.gov/state-agencies/audits/2014/04/09/processing-paper-tax-returnsSUNY Bulletin No. SU-321
… 2 004294 3744400 T H Resp Therapist 3 004274 3744303 T H Med Radiogrphr 1 004252 3744280 T H Med Radiogrphr 2 004253 3744281 TH Med Radiogrphr 3 004254 3744282 TH CTS Anesthesia Associate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-321-pilot-program-establishing-temporary-overtime-ratesState Agencies Bulletin No. 1182
… Cycles 9/10/2012 (May/June) 9/20/2012 (Inst) 9/26/2012 (Admin) 9/24/2012 (July/August) 10/4/2012 (Inst) 10/10/2012 (Admin) Background Certain travel or other reimbursable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1182-processing-taxable-expense-files-payservDivision of Diversity Management
… the Comptroller’s commitment to providing a leadership model for addressing diversity issues in the public … the Comptrollers commitment to providing a leadership model for addressing diversity issues in the public sector …
https://www.osc.ny.gov/about/division-diversity-managementMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… of our audit was to review the procurement of professional services for the period July 1, 2014 through April 26, 2016. … Background The Monroe 1 Board of Cooperative Educational Services (BOCES) is an association of 10 component school … BOCES delivers more than 80 education and administrative services to its component and participating districts and is …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesDiNapoli: Former Lake Luzerne Trustee Arrested for Stealing More Than $127,000 From South Warren Snowmobile Club
… York State Police, today announced the arrest of former Lake Luzerne trustee Mark McLain for allegedly swindling … advantage of his volunteer position and the citizens of Lake Luzerne’s trust to line his own pockets at the expense … Warren County, the Town of Queensbury, the Town of Lake Luzerne, the state Department of Parks, Recreation and …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-former-lake-luzerne-trustee-arrested-stealing-more-127000-south-warren-snowmobile-clubMultiple Same-Day Procedures on Ambulatory Patient Groups Claims (Follow-Up)
… Purpose To determine the implementation status of the five recommendations made in our initial audit report, … The State’s Medicaid program provides a wide range of health care services to individuals who are economically … which is based on patient condition and complexity of service. The Department of Health (Department) phased in …
https://www.osc.ny.gov/state-agencies/audits/2017/01/12/multiple-same-day-procedures-ambulatory-patient-groups-claims-followDiNapoli Releases Recommendations From Decarbonization Advisory Panel
… committee on Energy Studies at Yale College. He is an author, co-founder and director of Real Impact Tracker, the Carbon … Project. The Fund's fiscal year ends March 31. Learn more about sustainable investing at …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-releases-recommendations-decarbonization-advisory-panelDiNapoli: New York Sending More Tax Dollars to Federal Government Than it Gets Back
… significantly less per tax dollar than the vast majority of states. Federal decision makers should consider this … third among the states in this category, with Connecticut first at $9,515. In 2016, the federal government spent more … 2016. By far the largest category of federal expenditures is direct payments to or on behalf of individuals, which …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-new-york-sending-more-tax-dollars-federal-government-it-gets-backDiNapoli: MTA Weekend Ridership Recovery Outpaces Weekdays Across the Board
… weekends to meet the ongoing rise in demand. The authority can also work with its partners in government to address fare … on fare revenue, and focus on improvements in those areas where ridership recovery continues to fall short.” Overall … York Police Department, resulted in the rate dropping to an average of 46% in 2025. DiNapoli recommends the MTA …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-mta-weekend-ridership-recovery-outpaces-weekdays-across-boardReview of Collecto, Inc
… Purpose The objective of our examination was to determine whether payments made by the State University of New York Downstate Medical Center (Downstate) to Collecto, … amount collected by account type and size. Key Findings Of the $29,288 we examined, we found overpayments of $14,355 …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incNorth Babylon Union Free School District – Online Banking (2023M-156)
… Audit Objective Determine whether North Babylon Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Opinion 88-50
… destruction", while "reconstruction" means "to construct again, to rebuild, to remodel, to form again or renew" (see … in an ordinarily efficient operating condition. It does not add to the value of the property, nor does it appreciably prolong its life. It merely keeps the …
https://www.osc.ny.gov/legal-opinions/opinion-88-50