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State Comptroller DiNapoli Releases Audits
… (2023-F-34) The New York Education Law mandates that all schools ensure that their health education programs … to in-school mental health supports and services for all students. A prior audit report, issued in August 2022, … unemployment insurance to verify eligibility information. All state agencies that receive and process Directory data …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-auditsUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… the $264 due from the member. Hudson Valley wrote off all charges in excess of United’s payment from the patient’s …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpFinal Average Salary – Article 14 Benefits
… Your pension is based on your years of credited service and your final average salary (FAS). FAS is the average of the wages you earned during any 36 … months of service when your earnings were highest. This is usually the last three years of employment. If the …
https://www.osc.ny.gov/retirement/publications/1644/final-average-salaryDiNapoli Report Highlights Where New Yorkers Work
… was also the top employer in 2023 in every region of New York except the Southern Tier, and had an average annual wage … 2019 levels. Only New York City, Long Island, and the Hudson Valley had employment above 2019 levels in August …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-report-highlights-where-new-yorkers-workDutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over cash …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Leaves of Absence – Article 14 Benefits
… for review. State Police employees will receive up to one year of service credit per incident while on Workers’ …
https://www.osc.ny.gov/retirement/publications/1644/leaves-absenceChautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… 2012 to 2017 and resigned from her position. The Board does not review all individual claims. The Board has not …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andCity of Oswego – Community Development (2015M-108)
… Purpose of Audit The purpose of our audit was to examine selected City community … 2014. Background The City of Oswego is located in Oswego County and has a population of approximately 18,150. The City …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… 1 and determine if the Board complied with adopted resolutions regarding legal services for the period January 1, 2012 through November 27, 2013. … financial needs. The Board did not comply with one of its resolutions when it failed to bill other municipalities for …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Shareholders Cheer Lowe's New Green Energy Initiatives
… State and Local Retirement System on behalf of more than one million state and local government employees and retirees … beneficiaries. The Fund has consistently been ranked as one of the best managed and best funded plans in the nation. …
https://www.osc.ny.gov/press/releases/2018/03/shareholders-cheer-lowes-new-green-energy-initiativesPurchasing and Procurement Practices (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Purchasing and Procurement … Racetrack, Belmont Park, and Saratoga Race Course. In September 2008, upon renewal of its exclusive Franchise … practices result in obtaining goods and services at the best available prices, primarily through competition. In …
https://www.osc.ny.gov/state-agencies/audits/2024/01/18/purchasing-and-procurement-practices-followDiNapoli: City of Kingston Is Addressing Infrastructure and Affordable Housing Needs While Maintaining Fiscal Stability
… amenities, enhancing its status as a regional destination for arts, culture and history, even as the city works through … and Debt From 2013 to 2023, Kingston’s available general fund balance grew substantially. By 2023, it stood at $12.3 … taking over ambulance services. In both 2024 and 2025, the city used part of its general fund balance to …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-city-kingston-addressing-infrastructure-and-affordable-housing-needs-while-maintainingNew York State Health Insurance Program - Empire Plan Members With Dual Family Coverage
… and members are paying excessively for dual Empire Plan Family coverage. The audit covered the period January 1, 2014 … policies and procedures. The annual cost for Empire Plan Family coverage ranged from $20,570 to $28,953 during the …
https://www.osc.ny.gov/state-agencies/audits/2021/01/07/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverageSyracuse Academy of Science Charter School – Purchases from Selected Vendors and Enrollment and Billing (2012M-219)
… Key Recommendations Ensure that, when multiple quotes are obtained, they are from companies that are not affiliated and that are primarily in the business of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/05/syracuse-academy-science-charter-school-purchases-selected-vendors-andNew York’s Economy and Finances in the COVID-19 Era (March 18, 2021)
… Protection Program provides small businesses loans for payroll and other qualified expenses. The loans can be …
https://www.osc.ny.gov/reports/impact-covid-19-march-18-2021Operational Training and Medical Assessments of Train Crews
… all employees new to their positions and is conducted both in the classroom and in various train yards. Training for Conductors and Engineers … alongside a permanent employee to use the skills taught in class. Induction Training also includes quizzes, tests, …
https://www.osc.ny.gov/state-agencies/audits/2018/03/01/operational-training-and-medical-assessments-train-crews-0Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… (MTA) is a public benefit corporation chartered by the New York State Legislature. TBTA, also known as MTA Bridges and … the vehicle. If either of these cannot be identified, the image is “rejected.” NYCSC labels rejected images with codes …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsNew York’s Economy and Finances in the COVID-19 Era (June 3, 2021)
… June 3, 2021 Edition Pre-Pandemic Improvements in Employment Rates for … economic shutdown led to soaring unemployment rates in New York, which peaked at 16.2 percent in April 2020. Since then, …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-3-2021Physical and Financial Conditions at Selected Mitchell-Lama Developments in New York City (Follow-Up)
… Conditions at Selected Mitchell-Lama Developments in New York City (Report 2022-S-9 ). About the Program The … and Community Renewal (DHCR) and by the New York City (NYC) Department of Housing Preservation and Development. … of four developments located in New York City: 753 Classon Avenue Housing Company (Brooklyn), Cathedral Parkway Towers …
https://www.osc.ny.gov/state-agencies/audits/2025/06/09/physical-and-financial-conditions-selected-mitchell-lama-developments-new-york-city-followXII.5.D Selecting the Appropriate Location – XII. Expenditures
… In the Statewide Financial System (SFS), a vendor location is a set of business defaults defined by the vendor. Agencies should note that Location is no longer synonymous with payment method, and as a result, … not leave Location blank on submissions to SFS, as this is the same as relying on the default. See Chapter X, Section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5d-selecting-appropriate-location