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Examination of Superstorm Sandy Expenses
… of that equipment. We also found DHSES did not effectively account for the lights, heaters, or generators prior to … procurement and receiving. Develop a plan to properly account for, track, recover and/or dispose of all …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesAmerican Academy of Pediatrics, District II
… vendor documents in support of inflated charges on the AAP invoices – including four documents he created or … to which it was not entitled. Based upon our examination, on February 28, 2014, George Dunkel, the Executive Director … of the Comptroller and Attorney General’s Joint Task Force on Public Integrity. We will continue to evaluate these and …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/american-academy-pediatrics-district-iiFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… The District reported $195,355 of unexpended surplus fund balance remaining as of June 30, 2013. Given the size of the … The financial plan also included a history of fund balance, which has substantially dwindled over the past six … or not at all. Key Recommendations Reduce reliance on fund balance as a financing source in the current fiscal year and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesState Comptroller DiNapoli Releases School Audits
… signing process. Although auditors found no exceptions when reviewing district claims, there is an increased risk … the source, date, amount and purpose of cash collections when collecting cash at fundraisers or during events. Without …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0City of Lockport – Budget Review (B24-1-8)
… [ read complete report – pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8State Agencies Bulletin No. 783
… employees (Bargaining Units 06, 18, 46, 66) Effective Date(s) January 1, 2008 Background Effective September 1, 1994, the Workers’ Compensation benefit for employees in the Management … Comp-eligible, there are two options: For employees who are not enrolled in the IPP program, accruals are used …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/783-new-workers-compensation-actionreason-code-management-confidentialCompliance With Payment Card Industry Standards
… Purpose To determine whether the Central New York Regional Transportation Authority (Authority) … and Registration Systems (2013-S-58) State University of New York: Compliance With Payment Card Industry Standards … To determine whether the Central New York Regional Transportation Authority Authority complies …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsTown of Danby – Audit Follow-Up (2022M-127-F)
… overpayments totaling at least $12,043. The audit included 14 recommendations to help the Board and Town officials … claims, authorizing the Supervisor to make payments. Results of Review Of the 14 audit recommendations, The Board and Town officials failed …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-danby-audit-follow-2022m-127-fExtra-Classroom Activity (2015-MR-5)
… (Board), for, by or in the name of a school, student body or any subdivision thereof." Extra-classroom activity … and appropriate extra-curricular activities of the student body. Key Findings Boards and District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Opinion 91-28
… that bear on the issues discussed in the opinion. WATER SUPPLY AND DISTRIBUTION -- Water Fund (use of profits for general village purposes) GENERAL MUNICIPAL LAW, §94: A … board of trustees may use surplus moneys in the villages water fund for sewer or other general village purposes …
https://www.osc.ny.gov/legal-opinions/opinion-91-28DiNapoli Releases Bond Calendar for Third Quarter
… sales for New York State, New York City and their major public authorities during the third quarter of 2025. The … of the state, New York City, and their respective public authorities. All borrowings are scheduled at the … anticipated bond sales by the following issuers: the Battery Park City Authority, the City of New York, the …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-releases-bond-calendar-third-quarterDiNapoli Releases Bond Calendar for First Quarter
… today announced a tentative schedule of planned bond sales for New York state, New York City and their major … authorities during the first quarter of 2026. The planned sales of $5.34 billion include $3.89 billion of new money and … all of which is for refunding purposes. These anticipated sales in this first quarter compare to past planned sales of …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-releases-bond-calendar-first-quarterNYS Common Retirement Fund Announces Second Quarter Results
… Fund's (Fund) overall return in the second quarter of the state fiscal year 2017-2018 was 3.67 percent for the … period ending Sept. 30, 2017, with an estimated value of $201.3 billion, according to New York State Comptroller … exceeded the strong performance we saw at the start of the fiscal year," DiNapoli said. "The Fund's value …
https://www.osc.ny.gov/press/releases/2017/11/nys-common-retirement-fund-announces-second-quarter-resultsState Agencies Bulletin No. 1233
… Purpose To provide agency instructions for processing the 2013 Special Assignment to Duty Pay. … traffic within the highway Rights-of-Way are eligible for Special Assignment to Duty Pay. Eligibility Criteria … actually worked in the previous calendar year are eligible for an annual lump sum payment of $500. Agency Actions To pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1233-2013-special-assignment-duty-pay-calendar-year-2012Opinion 97-8
… This opinion represents the views of the Office of the State Comptroller at the time it was … SECOND CLASS CITIES LAW, §64; MUNICIPAL HOME RULE LAW, §10(l)(ii)(a)(5): A city is not required by general State statute … St Comp, 1956, supra ; Municipal Home Rule Law, §10[l][i], [ii][a][5]). February 21, 1997 Terrence M. Hammill, Mayor …
https://www.osc.ny.gov/legal-opinions/opinion-97-8City of Ogdensburg – Budget Review (B3-16-20)
… of our review, the City Council adopted a resolution on November 28, 2016 to amend the 2017 preliminary budget. … provide for a tax overlay. The general fund budget relies on a significant amount of interfund revenues from both the water and sewer funds. On October 11, 2016, the City Council adopted a local law to …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20State Agencies Bulletin No. 1065
To provide instructions for processing the $50000 lump sum payment for Special Assignment to Duty Pay SAD for certain CSEA and PEF employees
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1065-2011-special-assignment-duty-pay-sad-earned-calendar-year-2010-certainOverpayments for Services Also Covered by Medicare Part B (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations made in our audit report, … by Medicare Part B (Report 2012-S-27). Background Many of the State’s Medicaid recipients are also enrolled in … To determine the extent of implementation of the two recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2015/06/26/overpayments-services-also-covered-medicare-part-b-followMedicaid Payments for Excessive Dental Services (Follow-Up)
… our initial audit report, Medicaid Payments for Excessive Dental Services (Report 2009-S-46). Background Our initial … on August 16, 2010, examined Medicaid payments for routine dental services, such as cleanings and oral evaluations, … 31, 2009. Our audit identified $40 million of excessive dental services that exceeded certain frequency limits (i.e., …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/medicaid-payments-excessive-dental-services-followSafety of Infrastructure (Follow-Up)
… recommendations included in our original report, Safety of Infrastructure (2012-S-29). Background Our initial audit … and Historic Preservation (Parks) was maintaining its infrastructure to preserve park safety by properly inspecting … conditions. However, site visits confirmed that many infrastructure issues existed throughout the park system. As …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/safety-infrastructure-follow