Search
City of Long Beach – Budget Review (B18-7-5)
… 2012. Local Finance Law requires all municipalities that have been authorized to issue obligations to fund operating … which does not comply with the tax levy limit because it is $3,712,839 above the limit established by law. On May …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… of our audit was to determine if the Town could achieve cost savings or revenue enhancements in its water operations … for reconciling the water processed by its water system and purchased from the Village with the water billed … permits allowing property owners to connect to the water system. Consequently, property owners did not always apply …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227CUNY Bulletin No. CU-582
… of OSC’s automatic processing of the minimum wage increase for hourly Student Aide employees and provide instructions for payments not processed automatically. Affected Employees … of an increase to minimum wage in December 31st for years 2016, 2017 and 2018 for Unrepresented BU U1 Student …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-582-2017-minimum-wage-increase-cuny-student-aideHudson City School District – Grant Administration (2013M-324)
… to evaluate internal controls over grant administration for the period July 1, 2011 through May 6, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $41.5 million. … were not approved, not properly supported or not expended for legitimate grant purposes. Grant expenditures reported to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/hudson-city-school-district-grant-administration-2013m-324Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… to September 30, 2012. Background The Town of Coeymans is located in Albany County and has a population of … If the necessary adjustments were made the Town would have reported a positive fund balance of $451 in the sewer … adjustments to the sewer fund balance and take action it deems proper. Ensure there is an adequate segregation of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Comptroller DiNapoli and A.G. Schneiderman Announce Sentence Of Former Met Council Chief Financial Officer For Role In Stealing $9m In Kickback Scheme
… $9 million from the taxpayer-funded nonprofit organization in a 20-year grand larceny and kickback scheme. “The conspirators in this case abused their positions of trust to help steal … be prosecuted and punished. I thank Comptroller DiNapoli for his continued partnership in our efforts to root out …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-and-ag-schneiderman-announce-sentence-former-met-council-chief-financial-officerState Agencies Bulletin No. 1000
To explain OSCs automatic processing and to provide instructions for agency processing for the portion of the 2010 Salary Increases not already paid
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1000-retroactive-april-1-2010-salary-increase-employees-represented-civilDiNapoli: State Paid $14.5 Billion for Medicaid Home Care Services That Lacked Verification
… Billions of dollars have been spent on Medicaid home care services for New Yorkers without the required … verification that the services took place, according to a new audit from State Comptroller Thomas P. DiNapoli. “Medicaid’s home care services are vital and allow many New Yorkers to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-paid-145-billion-medicaid-home-care-services-lacked-verificationSelected Management and Operations Practices (Follow-Up)
… that was incomplete and therefore could lead the public to draw incorrect conclusions about the program. For example, …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/selected-management-and-operations-practices-followUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… Purpose To determine whether Hudson Valley Bone and Joint Surgeons, LLP waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United … (NYSHIP) provides health insurance coverage to active and retired State, participating local government, and school …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpOverview – Travel and Conference Expense Management
… policy, specifically designed for your operations, is the foundation for establishing effective control over … with an overview of key elements that you should consider when developing or updating your travel and conference … One of the purposes of this guide is to provide you with an overview …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/overviewState Comptroller DiNapoli Releases Municipal & School Audits
… officials from all five towns (East Hampton, Riverhead, Shelter Island, Southampton, and Southold) ensured … required. Chateaugay Central School District – Nonresident Homeless Student State Aid (Clinton County) District … did not claim state aid totaling $145,164 for nonresident homeless students during the audit period because the …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 91-17
… or facilities which are within the definition of "hospital" contained in Public Health Law, §2801(1). You ask … under rules and regulations promulgated by the State Hospital Review and Planning Council (see 10 NYCRR 400.4), to … other health related facilities having or utilizing hospital services or facilities, or volunteer ambulance …
https://www.osc.ny.gov/legal-opinions/opinion-91-17Wage Subsidy and Transitional Employment Programs
… to which the overall goal of permanent, unsubsidized employment is achieved. This audit’s scope period covers … Needy Families (TANF) program provides assistance and work opportunities to needy families by granting states the … to support the Wage Subsidy Program (WSP) and Transitional Employment (TE) program. For State fiscal years 2011 through …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsDiNapoli: Chatham Police Chief Pleads Guilty to Pension Double-Dipping and Defrauding Village
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-chatham-police-chief-pleads-guilty-pension-double-dipping-and-defrauding-villageChittenango Central School District – Information Technology (2023M-155)
Determine whether the Chittenango Central School District (District) officials adequately managed nonstudent network and local user account access and developed an Information Technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/chittenango-central-school-district-2023-155.pdfNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
Determine whether Nanuet Union Free School District (District) officials ensured network user accounts were needed and whether officials adopted an adequate Information Technology (IT) contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/nanuet-union-free-school-district-2022-135.pdfAssessment of the Thruway Authority's Finances and Proposed Toll Increase, August 2012
In 2012, the New York State Thruway Authority announced that it was in the process of imposing a 45 percent average toll increase for some commercial vehicles.
https://www.osc.ny.gov/files/reports/special-topics/pdf/thruway-policy-08142012.pdfTown of Ridgeway – Health Insurance Benefits (2025M-95)
… (Town) Town Board (Board) authorize and monitor health insurance benefits for current and former officials? Audit … audit period back to January 2018 to verify total health insurance costs paid by the Town for officials. Understanding … Audit Area As a general rule, a town may provide health insurance benefits to current and former town officials in …
https://www.osc.ny.gov/local-government/audits/town/2026/03/13/town-ridgeway-health-insurance-benefits-2025m-95IV.4.C General State Charges – IV. Accounting Codes - Uses and Descriptions
… pursuant to collective bargaining agreements. 60004 Dental Insurance State’s contribution to the Dental Insurance plan. … advances used to pay Health Insurance premiums. 60065 Income Protection Plans Payments to the M/C Income Protection Plans. 60068 Group Life Insurance Payments to the NYS public employee’s group …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4c-general-state-charges