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State Comptroller DiNapoli Releases State Audits
… New York City Administration for Children's Services (ACS): Administration of Non-Competitive and … An initial audit issued in June 2015 determined whether ACS properly awarded, extended, and renewed non-competitive … limited-competition contracts with vendors. Auditors found ACS officials did not provide sufficient oversight of …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… on financial operations while developing estimates for significant revenues and expenditures in the 2021 adopted … Aside from minor exceptions, which auditors discussed with district officials, disbursements were authorized, … practice of using debt to pay for recurring costs is imprudent. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1996.3
… overtime earned during shifts that begin at or after 11:00 pm on 12/01/2021 and at or before 10:59 pm on 12/31/2022. For any shift that begins at or after 11:00 pm on 12/31/2022, the overtime rate shall revert to the rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19963-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996.1
… Deptid Agency 12030 The Helen Hayes Hospital 12120 Oxford Home for Veterans 12150 NYS Veterans Home St. Albans 12180 Western New York Home Batavia 12190 NYS … End Date, and original Hours/Units/Amount as a negative value. Enter the corresponding New 2.5x Earns Code, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19961-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996.2
… Deptid Agency 12030 The Helen Hayes Hospital 12120 Oxford Home for Veterans 12150 NYS Veterans Home St. Albans 12180 Western New York Home Batavia 12190 NYS … End Date, and original Hours/Units/Amount as a negative value. Enter the corresponding New 2.5x Earns Code, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19962-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997.3
… applies to all overtime earned during shifts that begin at or after 11:00 pm on 12/01/2021 and at or before 10:59 pm on 12/31/2022. For any shift that begins … OT for Ann-2000 2.5 RUC C75 OU2 OT for Ann 2000 - 2.5 RU2 OTA O2R< Overtime OT Recall Ann 2000 2.5 ROR RCL OH5 OT - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19973-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997.1
… Deptid Agency 12030 The Helen Hayes Hospital 12120 Oxford Home for Veterans 12150 NYS Veterans Home St. Albans 12180 Western New York Home Batavia 12190 NYS … End Date, and original Hours/Units/Amount as a negative value. Enter the corresponding New 2.5x Earns Code or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19971-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1997.2
… applies to all overtime earned during shifts that begin at or after 11:00 pm on 12/01/2021 and at or before 10:59 pm on 11/30/2022. For any shift that begins … OT for Ann-2000 2.5 RUC C75 OU2 OT for Ann 2000 - 2.5 RU2 OTA O2R< Overtime OT Recall Ann 2000 2.5 ROR RCL OH5 OT - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/19972-pilot-program-establishing-temporary-overtime-rate-employees-certainDiNapoli: State Health Department Oversight of Lead Service Line Replacement Program Needs Improvement
… a state program intended to help municipalities replace lead drinking water service lines. The audit found millions … or spent on administrative costs rather than replacing lead lines and found that some communities with children with higher blood lead levels were not prioritized. “Lead in drinking water …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-state-health-department-oversight-lead-service-line-replacement-program-needs-improvementComptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Department of Health (DOH): Improper Payments Related to the Medicare Buy-In Program (Follow-Up) (2014-F-12) An … (totaling about $26.8 million) for people enrolled in the Medicare buy-in program. In a follow-up, auditors found …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsCity of Yonkers - Budget Review (B19-6-5)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … for police overtime and bond anticipation note (BAN) and revenue anticipation note (RAN) interest could be …
https://www.osc.ny.gov/local-government/audits/city/2019/05/17/city-yonkers-budget-review-b19-6-5City of Ithaca – Records and Reports (2025M-114)
… Period January 1, 2023 – November 14, 2024. We extended the audit period back to January 1, 2020, to review … reporting and forward to January 29, 2026, to update the City’s financial reporting status and review the most … audit report. Understanding the Audit Area The Common Council (Council) is responsible for managing and controlling …
https://www.osc.ny.gov/local-government/audits/city/2026/03/27/city-ithaca-records-and-reports-2025m-114Opinion 94-32
… fire company) GENERAL MUNICIPAL LAW, §§215(1), 216(3)(d), 219(d), 219-a(2)(a),(b): A village is required to continue a service … needed to fund the program (see General Municipal Law, §§219[d], 219-a[2][a]). Thus, the responsibility for funding …
https://www.osc.ny.gov/legal-opinions/opinion-94-32State Agencies Bulletin No. 1993
… Maintenance Allowance. Affected Employees Employees in the Fire Protection Specialist title series in the OFPC at the Division of Homeland Security and … Provided the employee on the above eligibility dates: Had a Payroll Status of Active, Leave With Pay, or Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1993-2019-2020-and-2020-2021-uniform-maintenance-allowance-employees-fireOpinion 92-10
… This opinion represents the views of the Office of the State Comptroller at the time it was … Regarding the disposition of moneys held for the redemption of bonds issued by the village …
https://www.osc.ny.gov/legal-opinions/opinion-92-10Assessment of Costs to Administer the Workers’ Compensation Program for the Three State Fiscal Years Ended March 31, 2023 (2024-M-1)
To ascertain the total expenses that the Workers’ Compensation Board (Board) incurred in administering the Workers’ Compensation Program for the 3 State Fiscal Years ended March 31, 2023.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m1.pdfImproper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care (2023-S-23)
To determine whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as inpatient services for recipients enrolled in managed care.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s23.pdfAssessment of Costs to Administer the Workers' Compensation Program for the Three State Fiscal Years Ended March 31, 2020 (2021-M-1)
To ascertain the total expenses that the Workers’ Compensation Board incurred in administering the Workers’ Compensation Program for the three State Fiscal Years ended March 31, 2020.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21m1.pdfCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up) (2020-F-24) 30-Day Response
To determine the extent of implementation of the six recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2018-S-50).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f24-response.pdfCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up) (2020-F-23) 30-day response
To determine the extent of implementation of the five recommendations included in our initial audit report, CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Report 2016-S-41).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f23-response.pdf