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State Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. New York City Public Schools – College … behaviors, and knowledge a high school student should have before enrollment in their first year of college, as … as many as 23% did not graduate on time. NYCPS officials have made significant progress in addressing the problems …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… He avoided Medicaid’s automated claims processing controls by submitting Medicare claims using the National Provider … and Hospitals Corporation (HHC): Management and Control of Overtime Costs (Follow-Up) (2014-F-15) Our initial report … discrepancies or report them to OSC as required by state law. The petty cash account, which had not been reconciled in …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsEmployee Qualifications, Hiring, and Promotions
… hiring and promotion policies, procedures, and directives for New York City Transit (Transit), Manhattan and Bronx … movement of employees and if there are opportunities for improprieties in the hiring, promotion, or supervision of … to a Civil Service examination to establish eligibility for appointment; non-competitive titles do not require an …
https://www.osc.ny.gov/state-agencies/audits/2019/01/17/employee-qualifications-hiring-and-promotionsTown of Howard - Fund Balance Management (2018M-192)
… agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-howard-fund-balance-management-2018m-192State Agencies Bulletin No. 1229
… or eligibility information, contact Liberty Mutual by telephone at (866) 424-7756 or e-mail at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1229-new-deduction-code-556-liberty-mutual-pbanysFrontier Central School District - Procurement of Professional Services (2018M-98)
… whether the District procured professional services in accordance with Board policies and applicable statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mState Agencies Bulletin No. 1069
… Public Employees Federation at 518-785-1900 Ext. 350, or by e-mail at [email protected] . Questions regarding this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1069-new-deduction-code-549-pef-mbp-metlifeCUNY Bulletin No. CU-515
… the new voluntary life insurance program with AFLAC (Code 557) established for International Union of Operating … deduction transactions using the new deduction code 557. The vendor will submit all transactions for enrollments, … the new voluntary life insurance program with AFLAC Code 557 established for International Union of Operating …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-515-new-deduction-code-557-aflac-iuoe-local-30-voluntaryChenango Forks Central School District – Nonresident Tuition (2020M-69)
… officials properly identified and billed tuition for nonresident students. Key Finding District officials did not adopt a … policy. As a result, we could not determine exactly which students should have been classified as a nonresident student … District officials properly identified and billed tuition for nonresident students …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/20/chenango-forks-central-school-district-nonresident-tuition-2020m-69City of Middletown - Water System Cybersecurity (2019M-22)
Determine whether City officials adequately safeguarded electronic access to the Citys water system
https://www.osc.ny.gov/local-government/audits/city/2019/11/27/city-middletown-water-system-cybersecurity-2019m-22New Roots Charter School - Lunch Operations (2019M-73)
… meals-per-labor-hour (MPLH) or cost-per-meal equivalent (ME) analyses. Officials could have saved money if they … Recommendations Periodically complete MPLH and cost-per-ME analyses. Continue to increase revenues by increasing …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/new-roots-charter-school-lunch-operations-2019m-73Town of Farmersville - Town Clerk (2019M-49)
… deposited intact but were not always recorded or remitted to the appropriate parties in a timely manner. Clerk fees … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-farmersville-town-clerk-2019m-49Town of Fremont - Highway Asset Accountability and Procurement (2019M-18)
Determine whether Town Officials have adequate controls to safeguard Highway Department assets and if they used a competitive process to procure highway goods
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18Opinion 88-2
… AND ASSESSMENTS -- Assessments (special assessment area for refuse collection in village) LOCAL LAWS -- Refuse and Garbage Collection (imposition of benefit assessment for in village) REFUSE AND GARBAGE -- Collection of (means of … by local law, may establish one or more assessment areas for garbage collection service and provide for the imposition …
https://www.osc.ny.gov/legal-opinions/opinion-88-2Identifying Fiscal Cliffs in New York City’s Financial Plan
… added approximately $30 million annually beginning in FY 2023. WTC Zadroga: In February 2022, the City added baseline funding of $51.5 million in FY 2023 for matching City spending related to the World Trade … (SHOW): In April 2022, the City added $19.3 million in FY 2023 and $13.7 million in the out-years for NYC Health + …
https://www.osc.ny.gov/reports/osdc/identifying-fiscal-cliffs-new-york-citys-financial-planOpinion 90-60
… proposed method of financing the design, construction and operation of a county recycling center pursuant to General … as may be agreed upon, for the design, construction, operation, financing, ownership or maintenance of a solid … a county to contract for the "design, construction, operation, financing, ownership or maintenance" of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-60Opinion 95-15
… -- Taxes (authority of school district to charge public library with proportionate share of tax refund) REAL PROPERTY … Chargebacks (authority of school district to charge public library with proportionate share of tax refund) SCHOOL DISTRICTS -- Library appropriation (authority to charge public library …
https://www.osc.ny.gov/legal-opinions/opinion-95-15Opinion 95-17
… the use, in a sewer district, of personal property owned by the town. You indicate that the town owns a supply of sand … maintenance, must, to the extent that they are not raised by the imposition of user charges, be assessed on the … special districts and provide services previously provided by those districts as a town function). Given that the town …
https://www.osc.ny.gov/legal-opinions/opinion-95-17State Comptroller DiNapoli Releases Audits
… from their managed care plan into FFS. The Families First Coronavirus Response Act, enacted in response to the … who were responsible for the project or, in certain cases, that the evaluations were done at all. Department of …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-auditsSUNY Bulletin No. SU-323.3
… This bulletin supersedes Payroll Bulletin No. SU-323.2 Purpose The purpose of this bulletin is to provide … all overtime earned during the period 01/20/2022 through 12/31/2022. On 01/01/2023, the overtime rate shall revert to … Questions Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. Questions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3233-pilot-program-establishing-temporary-overtime-rates