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Performance of the Excelsior Jobs Program
… firms that were issued a Certificate of Tax Credit met the eligibility requirements for job growth and investments … in their formal agreement before receiving tax credits. The audit covers from July 1, 2010 through September 30, 2015. Background The Excelsior Jobs Program (Program), established in Chapter …
https://www.osc.ny.gov/state-agencies/audits/2016/07/07/performance-excelsior-jobs-programMedicaid Program – Medicaid Payments for Pharmacy Claims: Joia Pharmacy and a Related Prescriber
… To determine whether Medicaid made proper payments to Joia Pharmacy, Inc. (Joia) and a related prescriber (herein … During the audit period, Joia, doing business as Soho Pharmacy, was a privately owned pharmacy located in Lower Manhattan. Soho Pharmacy was still …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/medicaid-program-medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriberCost-Saving Ideas: Capital and Repair Reserve Funds for Town or County Water and Sewer Districts
… a water or sewer district, consider setting aside money in a capital or repair reserve fund to be used for future … for a specific intended purpose can smooth out spikes in both expenditures and revenues. Saving for future capital … written policy that explains why money is being set aside in a reserve. It should also document the reserve’s financial …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-capital-and-repair-reserve-funds-town-or-county-water-and-sewer-districtsOverlapping Real Property Tax Rates and Levies - FAQs
… fire) purposes. Rates per $1000 of both assessed value and full value are presented, and aggregate rates are provided to … convey the full tax burden within each municipality. Full value tax rates enable the user to compare tax rates across …
https://www.osc.ny.gov/local-government/data/overlapping-real-property-tax-rates-and-levies-faqsNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its … To determine whether the costs reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualSUNY Bulletin No. SU-376
… to eligible employees who are not processed automatically by OSC (see OSC Actions section for LOA Reason codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-376-july-2025-increase-location-pay-and-location-mid-hudsonVillage of Manlius – Financial Reports (2025M-89)
… records in a timely manner, which caused a delay in the availability of monthly financial reports to the Board and …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89Colesville-Windsor Fire District – Board Oversight (2025M-74)
… operations? Audit Period January 1, 2022 – December 31, 2024. We extended the audit period back to January 1, 2019 … waste, fraud and legal non-compliance. From 2022 through 2024, budgeted appropriations averaged $50,200 and the … ensure the District’s investment program involving public money has the basic attributes of legality, safety, liquidity …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/colesville-windsor-fire-district-board-oversight-2025m-74Town of Wawayanda – Financial Operations (2024M-160)
… operations? Audit Period January 1, 2023 – September 17, 2024. We extended our audit period back to January 1, 2019 to … $7.7 million as of the end of 2023 or 118 percent of the 2024 appropriations. The Board did not adopt a fund balance … up-to-date financial reports or a detailed statement of money received and disbursed on a monthly basis. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-wawayanda-financial-operations-2024m-160State Comptroller DiNapoli Releases State Audits and Examinations
… (2015-S-99) DASNY has implemented appropriate controls to meet its specific prevailing wage responsibilities,. … projects, they did not routinely inspect the sites to ensure that prevailing wage rates were posted, as … Auditors found DOCCS has appropriate procedures in place to ensure that it accurately determines inmate release dates. …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsDiNapoli Calls for Transparency From Companies Regarding Affordability Concerns
… portfolio companies from credit card issuers to health care providers, to challenge business practices that may … from predatory pricing to the improper denial of health care coverage. As an investor, we need to know how companies … Insurance Commissioners called on commissioners to take “urgent action to protect patients from discrimination and …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-calls-transparency-companies-regarding-affordability-concernsDiNapoli Announces State Contract & Payment Actions for December
… of Motor Vehicle refunds, primarily for returned license plates. Approved $352,000 in Tribal-State Compact payments to …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-announces-state-contract-payment-actions-decemberDiNapoli: MTA Budget Gaps Return
… gaps that start at $211 million this year and increase to $652 million in 2028, according to a new report from State Comptroller Thomas P. DiNapoli. … if various budget risks that the MTA has identified come to pass. “A year ago, the MTA was looking forward to a period …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnKerhonkson Fire District – Board Oversight (2025M-124)
… transparent. The District’s required AFR was last filed in 2007, more than 18 years ago. As a result, the Board, … the ability to assess the District’s financial standing. In addition, because the Board did not request or review the … the Board did not: Audit the Treasurer’s records in accordance with New York State Town Law (Town Law) Section …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/kerhonkson-fire-district-board-oversight-2025m-124Real Property Portfolio (Follow-Up)
… authorities, the State enacted the Public Authorities Act of 2005 and the Public Authorities Reform Act of 2009. … Public Authorities Law (PAL) regarding the accounting of, reporting on, and disposal of authorities’ real property … and the public. Prior to approving disposals for less than fair market value, the board should consider this information …
https://www.osc.ny.gov/state-agencies/audits/2026/06/03/real-property-portfolio-followCUNY Bulletin No. CU-878
… TO COMMS 017096 CHF ADM SUPER CAMPUS BLDG/GRD 016155 DEP UNIV SECURITY DIR 017640 ASSOCIATE CHIEF ENGINEER 016133 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-878-cuny-2026-350-general-salary-increases-classifiedState Agencies Bulletin No. 2413.2
… being afforded due process, including the opportunity to appeal. This earnings code will not be used to collect any … begin. (See Agency Actions – Due Process Completed and No Appeal Submitted) An explanation of the agency’s … for appealing recovery of the overpayment including: The appeal must be submitted in writing to the employee’s agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/24132-revised-policies-and-procedures-addressing-overpaymentsGingerbread Learning Center Executive Director and Wife Convicted in Nearly $800,000 Theft of Public Funds
… needs pre-schoolers at the Gingerbread Learning Center in Staten Island. They must pay back $625,000 in restitution and …
https://www.osc.ny.gov/press/releases/2019/03/gingerbread-learning-center-executive-director-and-wife-convicted-nearly-800000-theft-public-fundsXIV.8 Controls to Prevent Prohibited Transactions Using Sole Custody Funds – XIV. Special Procedures
… On September 23, 2001, President Bush issued Executive Order #13224, "Blocking Property and Prohibiting Transactions … Commit, Threaten to Commit, or Support Terrorism." This order prohibits New York State Business Units from doing … the US Department of Treasury administers this Executive Order. This office maintains the list of terrorists and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv8-controls-prevent-prohibited-transactions-using-sole-custody-fundsFood Safety Monitoring (Follow-Up)
… During the original audit, we found that the Department’s Division of Food Safety and Inspection (Division) was … required inspection as a result. In addition, the Division’s staff of 82 inspectors was below the staffing level recommended by the U.S. Food and Drug Administration, and the Division lacked …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-follow