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Opinion 90-63
… Expenditures (recognition dinner for volunteers); (holding party for senior citizens) MUNICIPAL FUNDS -- Appropriations … library workers); (miscellaneous expenses - holiday party for senior citizens) VOLUNTEERS -- Compensation … for volunteer library workers, but may not sponsor a party for the senior citizens of the sponsor municipality or …
https://www.osc.ny.gov/legal-opinions/opinion-90-63DiNapoli Report Looks at New York's Social Insurance Programs for Unemployed and Injured Workers
… wage comparable to a New York minimum wage: Pennsylvania, Texas, Vermont, and New Jersey. Only Florida and California … rate is in the range of most peer states, with only Texas, New Jersey and Connecticut providing higher rates. …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-report-looks-new-yorks-social-insurance-programs-unemployed-and-injured-workersDiNapoli: NYC Experiencing Record Job Growth
… has outpaced the nation and New York state since the end of the recession, according to a report released today by … Comptroller Thomas P. DiNapoli. The city added a total of 702,200 jobs between 2009 and 2017, more than during any … and more jobs are being created in the boroughs outside of Manhattan than ever before." Employment in New York City …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-nyc-experiencing-record-job-growthState Agencies Bulletin No. 618
… accommodate accurate reporting for ANN pay basis employees on a compressed work schedule who, for instance, report to … and Update Incumbent Process. For actions entered directly on the Job Data page such as Reinstatement from a Leave, Paid … to Attachment A, unless the work schedule in effect on that date is invalid. If the work schedule does not match …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/618-automatic-entry-default-work-schedules-pay-basis-codeTown of Hanover – Procurement (2025M-58)
… when procuring professional services? Audit Period January 1, 2024 – April 1, 2025 Understanding the Audit Area Professional services … Section 35 of GML. For more information on preparing and filing your CAP, please refer to our brochure, Responding to …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Selected Aspects of Leasing Practices for Real Estate Services Department and Port Commerce
… and whether it has followed required procedures in the leasing of its properties. This audit covered the … of New York and New Jersey (PANYNJ) was established in 1921 and was the first bi-state agency ever created under … tunnel and bridge connections between the states, and, in general, trade and transportation projects that secure the …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/selected-aspects-leasing-practices-real-estate-services-department-and-port-commerceDiNapoli: Wall Street Profits Surge Again, Giving New York a Fiscal Boost
… the first half of 2025, a faster pace than last year, when full year profits totaled $49.9 billion, the fourth-highest …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-wall-street-profits-surge-again-giving-new-york-fiscal-boostUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… provided to Empire Plan members. United contracts with in-network (participating) providers who agree to accept … co-insurance) when they use non-participating providers. In accordance with the Empire Plan’s requirements, when … waives) the member’s out-of-pocket costs, it will result in United making an excessive payment on the claim. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpWindsor Central School District – Fuel Controls (2022M-133)
… adequate controls to safeguard diesel fuel stored in the District’s 10,000-gallon storage tank. Without … action. Appendix B includes our comment to an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/windsor-central-school-district-fuel-controls-2022m-133Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… report - pdf ] Audit Objective Determine whether Town of Wappinger (Town) officials developed adequate controls to … timely. Officials did not provide adequate oversight of the Department cash receipts process and the duties of the Recreation Director (Director), and Department staff …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130XIV.14.E Recording General Capital Assets – XIV. Special Procedures
… General capital assets should be classified in the … account code to indicate the type of fixed asset owned. General capital assets should be classified by type within … General capital assets should be classified in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsThe Transportation and Warehousing Sector in New York City
… but makes up a smaller share of private sector employment (4.7 percent). Despite the COVID-19 pandemic, air transportation is the largest subsector, employing 26,550 workers in 2021 (which is down 5,400 from 2019). Transit and ground passenger transportation lost the …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityUser Access Controls Over Selected System Applications (Follow-Up)
… York, comprises four colleges, a research enterprise, one hospital with two locations (Upstate University Hospital and Upstate University Hospital at Community … clinical applications after they had transferred to new jobs that did not require that access. Key Finding Upstate …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followTown of Dayton – Audit Follow-Up (2019M-189-F)
… of Review The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town … The purpose of our review was to assess the Town of Daytons Towns progress as of November 2024 in …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fState Agencies Bulletin No. 1111
… Policy and Reporting Manual (BPRM) Item D-280. Cash Merit Award Guidelines The Cash Merit Award is a lump sum payment that is not added to the … prorated. Cash Merit Awards to employees on Sick Leave at Half Pay are based on the percentage of time worked prior to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1111-cash-merit-awards-managementconfidential-employeesCUNY Bulletin No. CU-296
… Begin Date: Enter the first date to be adjusted. Earnings End Date: Enter the last date to be adjusted. Earnings Code: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-296-retroactive-salary-rate-increases-painters-and-supervisorDisaster Recovery Planning
… 2017 through June 2017. Background ITS was established in November 2012 as part of a New York State Information … agencies and monitoring large technology expenditures in the State. ITS also operates a statewide data center at … for the CNSE data center and anticipates it will be done in late 2018. Key Recommendations Finalize the NYS Disaster …
https://www.osc.ny.gov/state-agencies/audits/2017/12/06/disaster-recovery-planningOversight of Weights and Measures Programs (Follow-Up)
… Objective To determine the extent of implementation of the four … oversees the inspections of all commercial devices used to measure commodities sold on the basis of weight, volume, or size to ensure accuracy of measurement; packaged goods to ensure … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/oversight-weights-and-measures-programs-followCapital Program Revenue and Expenses (Follow-Up)
… in our initial audit report, Capital Program Revenue and Expenses (Report 2014-S-54 ). Background The New York … thoroughbred racetracks: Aqueduct Racetrack, Belmont Park, and Saratoga Race Course. In 2011, Resorts World New York … to NYRA for capital expenses, operational support, and enhanced purses. In 2012, a temporary, State-controlled …
https://www.osc.ny.gov/state-agencies/audits/2018/01/24/capital-program-revenue-and-expenses-followMedicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities
… hospital should bill Medicaid one claim for the entire episode of care. Key Findings Medicaid made $1.6 million in …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-overpayments-inpatient-transfer-claims-among-merged-or-consolidated-facilities