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Oversight of International Offices (Follow-Up)
… additional international business investment and creating jobs in New York, management could not provide evidence that … developed successful investment projects, and created jobs as required by their contracts. ESD officials disagreed …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-followCity of Mount Vernon – Budget Review (B21-6-3)
… an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The City of Mt. Vernon … balance appropriation and sale of real property. Revenues for real estate transfer taxes, mortgage taxes and Court fees … are unsupported and could be overestimated. Appropriations for overtime, health insurance, retirement, contingencies, …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Comptroller DiNapoli Releases State Audits
… that DANC officials have provided appropriate oversight for procurements and the loan programs, having established … in October 2011 by the Public Service Commission for utility charges associated with its newly enacted Energy … As a result, the office has multiple mechanisms in place for implementing and evaluating the effectiveness of its …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-state-auditsOpinion 92-14
… views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … (when mechanics' lien deposit may be refunded without a court order); (entitlement to CPLR §8010 fee when mechanics' lien deposit refunded without a court order) CIVIL PRACTICE LAW AND RULES, §§2607, 8010(1); …
https://www.osc.ny.gov/legal-opinions/opinion-92-14Village of Leicester – Financial Management (2025M-7)
… June 1, 2021 – January 16, 2025 Understanding the Program A key measure of a village’s financial condition is its level … financial affairs, which includes adopting the annual budget and establishing financial policies. The … totaled $286,875. The general fund is funded primarily by rental and interest income, real property taxes, State aid …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7DiNapoli Urges New Yorkers to Spend Holiday Gift Cards
… balances can be turned over to the Comptroller’s Office of Unclaimed Funds (OUF) after five years of inactivity. In … gift cards. For this reason, everyone should check for unclaimed funds . “Many people don’t realize that after 5 … balances are turned over to the Comptroller’s Office of Unclaimed Funds,” DiNapoli said. “Now is a great time to …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cardsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the … with four types of health insurance coverage: prescription drug, medical/surgical, hospital, and mental health and … CVS Health to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceOversight of Food Service Establishments
… to prevent or mitigate outbreaks of foodborne illness. This audit covers the period January 1, 2014 through April …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsState Agencies Bulletin No. 484
… of military service. This new after-tax deduction code has been created to allow recovery of arrears for these …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/484-new-general-deduction-code-648-nye-military-buyback-arrears-after-taxVillage of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… selected Village financial operations for the period June 1, 2010, through February 29, 2012. Background The Village of … the Board reviewed and authorized only 12 abstracts with 573 claims out of 146 abstracts with a total of 1,031 claims. A Board member had a prohibited interest in a …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… drug program and remitted all recoveries owed to the Department of Civil Service (Civil Service). The audit … drug program and remitted all recoveries owed to the Department of Civil Service Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programChateaugay Central School District – Leave Accruals (2016M-149)
… School District is located in the Towns of Bellmont, Burke and Chateaugay in Franklin County and the Towns of Clinton … Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $12.5 million. Key Findings We … leave is both earned and carried over from one fiscal year to the next. Designate an individual who is independent …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… the disbursements. As a result, the District received $2,569 more than it should have received. Consequently, the Company and Department received $2,444 and $125 less than their pro-rata share of the FFI tax …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Oversight of Campus Foundations (Follow-Up)
… of the four recommendations included in our initial audit report Oversight of Campus Foundations (Report … corrective action plans. We issued our initial audit report on February 26, 2018. The audit objective was to determine if SSA provided sufficient … of the four recommendations included in our initial audit report Oversight of Campus Foundations Report 2016S93 …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/oversight-campus-foundations-followBinghamton City School District – Information Technology (2019M-147)
… data from abuse or loss. Key Findings Officials do not regularly review network user accounts and disable … Central Regional Information Center (SCRIC). Officials do not provide periodic IT security awareness training to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Oversight of Child Protective Services (Follow-Up)
… of the three recommendations included in our initial audit report, Oversight of Child Protective Services (Report … a program improvement plan. The objective of our initial audit, issued January 2023, was to determine whether OCFS … and well-being of affected children and families. The audit covered the period from January 2018 through November …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Adirondack Central School District , Greenburgh … board has balanced its adopted budgets with appropriations of fund balance and reserves, which has led to planned … fund balance was approximately $527,000 at the close of 2014-15, representing a 63 percent decline from 2012-13. …
https://www.osc.ny.gov/press/releases/2016/09/comptroller-dinapoli-releases-school-auditsEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… In 1972, a tragic school bus and freight train collision near Congers, New York, that involved bus driver negligence …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followState Agencies Bulletin No. 1988
… This bulletin is superseded by Payroll Bulletin No. 1988.2 . Purpose The purpose of this bulletin is to provide information and processing … in General Comments or Time Entry Comments that this overtime has been calculated at 2.5 times the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 1990
… This bulletin is supersedes by Payroll Bulletin No. 1990.2 . Purpose The purpose of this bulletin is to provide information and processing … in General Comments or Time Entry Comments that this payment has been calculated at 2.5 times the employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1990-pilot-program-establishing-temporary-overtime-rate-employees-certain