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Complaint Processing (Follow-Up)
… complaint is filed, investigators gather documentary and video evidence and conduct interviews with complainants, …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followHerricks Union Free School District – Overtime (2019M-127)
… to 10 custodial employees totaling $35,017 or 43 percent of total overtime paid to these employees, primarily for … non-emergencies. However, with appropriate scheduling some of these overtime payments could have been avoided or … absent on their scheduled workdays. More than 40 percent of these absences were preapproved and with appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/30/herricks-union-free-school-district-overtime-2019m-127IX.12.D Federal Funding Subject to CMIA – IX. Federal Grants
… nearly all cash disbursed under federal programs listed in the Assistance Listing Number (ALN) (formerly CFDA) is … are subject to the cash management requirements detailed in the CMIA statute INCLUDING the interest provisions. … nearly all cash disbursed under federal programs listed in the Catalog of Federal Domestic Assistance CFDA is subject …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12d-federal-funding-subject-cmiaFederal Balance of Payments – Federal Funding and New York
… individual states and the federal government. This annual report calculates how much each state remits to the federal … for the vast differences in population between states. Negative amounts indicate more tax revenues were remitted … Historically, New York has been a “donor state,” with a negative balance of payments; in the years preceding the …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-balance-paymentsOpinion 94-21
… or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARDS -- Powers and Duties (purchase order system) TOWN LAW, §110: The town board, in its discretion, may require multiple signatures for all, … two signatures be obtained to authorize purchase orders in excess of $5,000 in towns. There is no State statute which …
https://www.osc.ny.gov/legal-opinions/opinion-94-21Comptroller DiNapoli & A.G Schneiderman Announce Sentencing of Former Met Council Director
… receive taxpayer dollars, you will face justice. Through my partnership with Comptroller DiNapoli, we will continue to …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-met-council-directorDiNapoli Tracks NYC Agency Performance, Recommends Greater Transparency
… services and 238 service goals established by agencies. “My office developed a comprehensive data tool to increase …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-tracks-nyc-agency-performance-recommends-greater-transparencyDiNapoli Releases Report on Casinos' Impact on Upstate Local Tax Revenues
… Reports and Audits Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (January 2020) Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections – Follow-up …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-releases-report-casinos-impact-upstate-local-tax-revenuesVillage of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… complete report - pdf ] Audit Objective Determine whether the Board adequately monitored cash receipts and disbursements. Key Findings The Board did not adequately monitor cash receipts and …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Case Management (Follow-Up)
… ended June 30, 2024. For City fiscal year ended June 30, 2025, DFTA contracted with 20 providers servicing 21 case … totaling over $48 million. As of City fiscal year 2025, case management providers are reimbursed based on a … According to DFTA officials, as of February 2025, there were 338 people on the case management and 475 on …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/case-management-followLocal Government Publications
… publications issued by Division of Local Government and School Accountability …
https://www.osc.ny.gov/local-government/publicationsUnited HealthCare – Empire Plan Drug Rebate Revenue (Follow-Up)
… Purpose To determine the implementation status of the recommendation … Program (NYSHIP) provides health insurance coverage to about 1.2 million active and retired State, participating …
https://www.osc.ny.gov/state-agencies/audits/2017/05/15/united-healthcare-empire-plan-drug-rebate-revenue-followCity of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… - pdf ] Audit Objective Determine whether the City of Binghamton (City) properly planned and monitored the Joint … corrective action. … Determine whether the City of Binghamton City properly planned and monitored the Joint …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andNew York State’s Aging Prison Population: Share of Older Adults Keeps Rising
… safe and efficient operation of the corrections system in New York State is critically important to protecting public … more significance, individuals who were at least 50 years old comprised 24.3 percent of the State’s total prison …
https://www.osc.ny.gov/reports/new-york-states-aging-prison-population-share-older-adults-keeps-risingGlen Cove City School District – Portable Electronic Devices and Conflict of Interest (2016M-285)
… pertaining to each asset. Ensure that the District does not enter into any contract in which a District officer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/glen-cove-city-school-district-portable-electronic-devices-and-conflictAccounts Payable Advisory No. 12
… characters (e.g., #,-) or spaces in the invoice field of vouchers payable to Citibank Guidance: Citibank reports … digit month and the two digit year in the invoice field of a voucher. There should not be any letters, special … special characters eg or spaces in the invoice field of vouchers payable to Citibank …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/12-citibank-account-numbers-invoice-fieldIT Contingency Planning – Information Technology Contingency Planning
… In general a business continuity plan focuses on strategies for sustaining an organizations critical business processes …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/it-contingency-planningNew York’s Paid Family Leave Program
… overwhelming majority of private workers are covered, many public employees do not receive the same coverage; public employers are not mandated to provide PFL but may opt into the program. 16 Union-represented public employees may be covered if the benefit has been …
https://www.osc.ny.gov/reports/new-yorks-paid-family-leave-programOpinion 97-24
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Auxiliary (participation in service award program) VOLUNTEER FIREFIGHTERS -- Service … of an incorporated volunteer fire company located in a fire district may not participate in a service award …
https://www.osc.ny.gov/legal-opinions/opinion-97-24Environmental Facilities Corporation: An Overview of Major Water Quality Improvement Programs
New York State is fortunate to have an abundance of natural resources, including water. At the same time, aging infrastructure and a long history of underinvestment in water system maintenance have resulted in a significant backlog of water quality improvement projects needed to protect the waters.
https://www.osc.ny.gov/files/reports/pdf/environmental-facilities-corporation-report.pdf