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List of Villages and Cities in Fiscal Stress
List of Villages and Cities in Fiscal Stress for 2024
https://www.osc.ny.gov/files/local-government/fiscal-monitoring/2024/pdf/2024-munis-stressed.pdfWalton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Maximizing Incentives for Individuals With Disabilities
… Objective To determine whether the Office of Mental Health (OMH) has … New York Employment Service System (NYESS) and the Ticket to Work (TTW) program to promote and place individuals with a …
https://www.osc.ny.gov/state-agencies/audits/2022/08/30/maximizing-incentives-individuals-disabilitiesDiNapoli: Georgia Woman Pleads Guilty to Stealing Her Deceased Father's NY State Pension Checks
… P. DiNapoli, Albany County District Attorney David Soares and the New York State Police today announced that Alayne … father. “This case should serve as a warning to those who would try to defraud our state’s pension fund — you will … was paid and justice was served.” “The loss of a loved one is always a difficult emotional period, but it should never …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-georgia-woman-pleads-guilty-stealing-her-deceased-fathers-ny-state-pension-checksThe Construction Industry in New York City: Recent Trends and Impact of COVID-19
… City 39.2% 52.2% Orange-Rockland-Westchester 11.1% 10.3% Rochester 5.5% 3.1% Syracuse 3.2% 1.6% Utica-Rome 0.8% 0.2% …
https://www.osc.ny.gov/reports/osdc/construction-industry-new-york-city-recent-trends-and-impact-covid-19Children’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Children’s Unit for Treatment and Evaluation (CUTE) on its Consolidated Fiscal Reports … (RCM). The audit covered expenses reported on CUTE’s CFR for the fiscal year ended June 30, 2016 and certain costs …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… included in our initial audit report, Educators for Children, Youth and Families, Inc. - Use of Contract Funds (Report … Department (SED) and the Office of Children and Family Services (OCFS) under grant contracts for the period July 1, …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Monitoring of Not-for-Profit … for all not-for-profit cemetery corporations (cemeteries) in New York State. As authorized by Article 15 of the Not-for-Profit Corporation Law (Law), and under the supervision of the State’s Cemetery …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followSpecial 25-Year Plan for Institutional Safety Officers (Sections 89-t and 604(q))
… … Information for members about special 25 year retirement plan providing an alternative retirement benefit for …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-institutional-safety-officers-sections-89-t-and-604qSpecial Plan for Suffolk County Park Police Officers (Sections 89-r and 603(n))
… (Return to Top) (Return to Top) (Return to Top) (Return to Top) VO1855 (Rev. 6/12) © 2012, New York State and Local …
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-park-police-officers-sections-89-r-and-603nMedicaid Program – Medicaid Payments for Pharmacy Claims: Joia Pharmacy and a Related Prescriber
… set forth by the Department of Health (Department) and the State Education Department. Our audit covered the period … Background The Department is responsible for administering New York State’s Medicaid program. Medicaid is a federal, state, …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/medicaid-program-medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriberMedicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… therapy services and prescription drugs that are covered by Medicare. The audit covered the period January 1, 2012 to … to the automated claim information, should have been paid by Medicare, as follows: $18.6 million was paid for physical, … occupational, and speech therapy services provided by licensed therapists. Payments were made on behalf of 6,712 …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareOpinion 98-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … relate to conflicts of interest of municipal officers and employees, including county officers and employees … ethics, violate the spirit and intent of these enactments, are inconsistent with public policy, or suggest …
https://www.osc.ny.gov/legal-opinions/opinion-98-5Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… determine whether the Board provided adequate oversight of District financial operations for the period January 1, 2013 through October 31, 2014. … County, is a district corporation of the State, distinct and separate from the Town of Champion. The District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialApplying for Previous or Military Service Credit – Sheriffs, Undersheriffs and Deputy Sheriffs Special Plan for ERS Tier 1 and 2 Members
… ERS Tier 1 2 Article 14B Sections 551 552 553 Applying for Previous or Military Service Credit …
https://www.osc.ny.gov/retirement/publications/1840/applying-previous-or-military-service-creditDiNapoli: Tax Cap Set at 2% in 2023
… “Just as local governments are receiving their final round of federal funding under the American Rescue Plan Act, they … said given this year’s inflation factor calculation of 7.17%, a majority of New York’s counties, towns and calendar year cities and …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023DiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… District Attorney Paul Czajka, and the New York State Police announced that Barbara Henry, the Village of Chatham’s … thank District Attorney Paul Czajka and the New York State Police for their partnership in safeguarding public funds.” …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageDiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
… As a result of an audit and investigation by New York State Comptroller Thomas P. DiNapoli, the former clerk of the …
https://www.osc.ny.gov/press/releases/0215/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsUnified Court System Bulletin No. UCS-103
… Paychecks dated October 18, 2006 or December 13, 2006 OSC Actions OSC will automatically apply the Prepaid Legal … HOME or the HOME address is blank and (State) is equal to NY. Agency Actions Notify affected employees. Control-D Control-D report NPAY771 (Time Entry Payment Report) will list all employees for whom the Prepaid …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-103-prepaid-legal-service-benefit-unified-court-system-ucsPulteney Fire District No. 2 – Misappropriation of Funds (2014M-308)
… the former Treasurer misappropriated $9,224 in District funds and made $709 in questionable payments to her husband. … … Pulteney Fire District No 2 Misappropriation of Funds 2014M308 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/28/pulteney-fire-district-no-2-misappropriation-funds-2014m-308