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DiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms
… to institution marketing, to help farmers increase the share of New York produced food sold in the state. Support … the efficacy of these policies in siting of renewable energy facilities on lands other than productive farmland. …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farmsImproper Payments for Brand Name Drugs (Follow-Up)
… The Department of Health (DOH) administers New York’s Medicaid program. The Medicaid program covers medically … for Medicaid pharmacy services: fee-for-service (FFS) and managed care. Under the FFS method, Medicaid-enrolled pharmacy …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/improper-payments-brand-name-drugs-followThe North Country Is Among the Top Regions in the State for Agricultural Sales
… The critical role farms play in New York cannot be overstated, both as an economic engine for their communities and an essential part of our food supply system. This is especially true in the North Country where sales of farm products topped $1.2 … The critical role farms play in New York cannot be overstated …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-new-york-farms-north-countryState Agencies Bulletin No. 2303
… Purpose: The purpose of this bulletin is to provide agencies with instructions to … the Governor signed legislation authorizing the creation of a new Tier 6 pension plan. Members of this tier enrolled in a retirement system after March 31, … The purpose of this bulletin is to provide agencies with instructions to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-2025-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andVI.3.A Overview – VI. Budgets
… The generate parent budget option will be checked as a system default. The use of the generate parent budget …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3a-overviewTown of Spencer – Disbursements (2025M-35)
… Board did not conduct a thorough and deliberate audit of all claims paid during the audit period. As a result, we … being paid without the Board’s knowledge. We reviewed all 647 non-payroll disbursements made during the audit … included on a Board-approved abstract, which is a list of all claims that have been audited and approved for payment. …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… 2024 Understanding the Program While a BOCES cannot levy a tax or earn State aid, BOCES officials prepare BOCES aid …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22CUNY Bulletin No. CU-847
… the value of this benefit will be added to the employee’s taxable gross wages, for tax withholding purposes, and reflected on the 2025 Form W-2 … will set up a Social Security and Medicare tax deficiency deduction for any employee who is inactive at the time the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-847-prepaid-legal-service-benefit-city-university-new-york-cunyElmira City School District – Capital Projects (2025M-21)
Although District officials complied with competitive bidding requirements and certain aspects of the Districts procurement policies they did not seek competition for two professional service contracts related to the Project
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… to analyze reserve balance trends and forward to April 2, 2025 to estimate vehicle replacement costs, useful life and … to the Board. The District’s budgeted appropriations for 2025 totaled $920,505 and the District’s vehicle capital … five vehicles at or beyond their useful life estimates in 2025. We estimated that the total vehicle replacement cost of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Controls Over the Empire State Supportive Housing Initiative (Follow-Up)
… implementation of the five recommendations included in our initial audit report, Controls Over the Empire State … with residents, make quarterly in-home visits, develop an initial support plan within 30 days, and verify their income … in various stages of construction. The objectives of our initial audit, issued on December 21, 2023, were to determine …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-followDiNapoli Releases Bond Calendar for Fourth Quarter
… up to $192 million in fixed rate tax-exempt and taxable bonds for the month of October and bond sales of up to $66 million in fixed tax-exempt and taxable bonds as well as variable rate tax-exempt bonds for the month … full forward calendar can be obtained at: www.osc.state.ny.us/pension/scccalendar.pdf Questions regarding the bond …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-releases-bond-calendar-fourth-quarterCity of Yonkers - Budget Review (B19-6-5)
… for police overtime and bond anticipation note (BAN) and revenue anticipation note (RAN) interest could be … it to an appropriate level. Review the estimate for BAN and RAN interest and amend as necessary. Perform a …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5DiNapoli: State Contractor Failed to Pay Prevailing Wages
… A state Office of Mental Health (OMH) contractor hired to provide janitorial … found numerous violations committed by the Shorefront Mental Health Board,” DiNapoli said. “This contractor … follow the law to protect all workers.” Shorefront Mental Health Board provides support for treatment and …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesFacilities Planning Bureau Project Review
… approval. The audit covered the period July 1, 2013 to October 18, 2018. Background The Department is responsible … to begin its architectural and engineering reviews as 2-4 weeks and 38-40 weeks, respectively. While the Bureau has taken some …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewUnified Court System Bulletin No. UCS-268
To inform agencies of the processing of the 2018 Prepaid Legal Service Benefit
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-268-prepaid-legal-service-benefit-unified-court-system-ucsADAPT Community Network – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … which are based on fixed fees as opposed to the cost-based rates established through financial information reported on … $670,715 in unsupported depreciation costs; $437,052 in interest costs; $207,703 in compensations costs for six …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualTown of Guilderland – Information Technology (2025M-61)
… [read complete report – pdf] Audit Objective Did Town of Guilderland (Town) officials adequately secure and protect … not adopt an IT contingency plan to help minimize the risk of data loss or suffering a serious interruption of services, periodically test backups, or provide IT …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Elevator Safety
… To determine whether elevator inspections and tests are done timely and properly by inspectors who have the proper … inspects some elevators, oversees the inspection of others done by companies hired by DOB (non-DOB inspectors), ensures … We found that elevator inspections are not properly done and, as a result, unsafe conditions are not always …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetySteuben County – Safeguarding Computerized Data (2025M-96)
… addresses the findings and recommendations in this report should be prepared and provided to our office within 90 days, …
https://www.osc.ny.gov/local-government/audits/county/2025/12/19/steuben-county-safeguarding-computerized-data-2025m-96