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Panama Central School District – Procurement (2024M-73)
… $1.1 million in purchases (half of the procurements we reviewed) were made without competitive procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/panama-central-school-district-procurement-2024m-73Town of Sidney – Supervisor’s Disbursements (2015M-214)
… Purpose of Audit The purpose of our audit was to assess the Board and Supervisor’s oversight of the … does not review bank statements or canceled check images to verify that only those disbursements approved by the Board … vendor electronically affixes the Supervisor’s signature to the payroll checks without the Supervisor’s approval of …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-21425P-05BR - Valid8 Government Agency 'Medium' Case Package
… information as it becomes available, is available for download through the following links: Bid Request 25P-05BR , in PDF – No Vendor Questions Received Bid Request 25P-05R … in Adobe Acrobat PDF format and may be opened with the free Acrobat reader, available through this link: …
https://www.osc.ny.gov/procurement/25p-05brAccounts Payable Advisory No. 49
… Update: The below sections of the Guide to Financial Operations (GFO) are either new or were updated to reflect changes in the Statewide Financial System (SFS) … Description of Change XII.5.F.1 Basis Date New section to address how the Basis Date on the vendor record impacts …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/49-gfo-updates-basis-date-invoice-received-date-mir-date-and-paymentState Agencies Bulletin No. 563
… Foundation Deduction Codes and of the ability of employees in certain bargaining units to contribute to the various SUNY … Deduction Codes listed below. Affected Employees Employees in the following Bargaining Units: 01, 02, 03, 04, 05, 06, … The SUNY Charitable Giving Campaign to be started in May 2005 will give employees the opportunity to express …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/563-suny-foundation-deduction-codesOpinion 2007-3
… on or after August 2, 1999) GENERAL MUNICIPAL LAW §207-m: A village chief of police is not entitled to benefits under General Municipal Law §207-m when the “other compensation” provided to the highest … a village police chief under General Municipal Law §207-m. You indicate that the sergeant, who is the highest …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3State Comptroller DiNapoli Releases Audits
… had incorporated certain essential features of the COOP best practices endorsed by the division. Auditors also …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-audits-0State Agencies Bulletin No. 828
… for overtime payments. Affected Employees Certain seasonal hourly employees in the Department of Environmental … for retroactive and current $500.00 Longevity Payments for long-term seasonal employees who meet the eligibility criteria stated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/828-april-2007-and-april-2008-50000-longevity-payments-long-term-seasonalDiNapoli: NYC Health + Hospitals Confront Tough Fiscal Outlook as Washington Moves to Cut Health Care Spending
… Medicare and Medicaid patients made up 84% of all H+H hospital discharges and 62% of all outpatient visits. … Medicaid payments such as Disproportionate Share Hospital (DSH), Upper Payment Limit (UPL) and UPL conversion …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-nyc-health-hospitals-confront-tough-fiscal-outlook-washington-moves-cut-health-care-spendingOpinion 90-36
… 37: A town tax collecting officer may accept a postdated check tendered as payment of taxes, and retain the same until … the tax collecting officer elect to refuse a postdated check, he or she should return it promptly to the person who tendered the check. You ask whether a town tax collecting officer should …
https://www.osc.ny.gov/legal-opinions/opinion-90-36Opinion 2000-23
… Subordinate" (for purposes of General Municipal Law §207-m) GENERAL MUNICIPAL LAW §207-m: If a sergeant, who is the highest ranking subordinate … only to the 4% increase pursuant to General Municipal Law §207-m. We are in receipt of your letter concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23State Comptroller DiNapoli Releases Audits
… have been issued. New York State Health Insurance Program (NYSHIP): UnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services (2020-S-7) NYSHIP, administered by the Department of Civil Service, … The Empire Plan is the primary health benefits plan for NYSHIP. Civil Service contracts with UnitedHealthcare …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Annual Review of MTA Finances
… plan projects budget gaps that grow from $392 million in 2020 to nearly $1.6 billion in 2023. These estimates, however, already assume successful … the gaps are much larger, growing from $705 million in 2020 to $1.9 billion by 2023. Although not as large as the …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesState Comptroller DiNapoli Releases Audits
… Evaluations (2017-N-3) The DOE had difficulty meeting the 60-calendar-day time frame requirement for completing … and is required to make restitution to the state. Port Authority of New York and New Jersey (PANYNJ): Selected … Leasing Practices for Real Estate Services Department and Port Commerce (2017-S-58) The PANYNJ did not always …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsDiNapoli Releases Report on NYS Executive Budget
… is now forecasting reduced budget gaps. In his annual report assessing the proposed Executive Budget, State … that will increase costs to state taxpayers over the long run. Economic and Budget Outlook DOB projects the economy … forecast to grow to 52.4% by SFY 2027-28. Risks DiNapoli’s report noted several risks and uncertainties that could …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-releases-report-nys-executive-budgetDiNapoli: Western Regional OTB Must Strengthen Financial Operations and Oversight
… horse races and other gaming activities, adjust to changes in the gambling industry, and control costs limited the … nearly all the period being before significant changes in WROTB board and leadership occurred. “The Western Regional … its horse racing and wagering operations, and it must rein in costs and strengthen its financial operations,” DiNapoli …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-western-regional-otb-must-strengthen-financial-operations-and-oversightDiNapoli: Some Affordable Apartments for Seniors Left Vacant for Years
… (renamed Joan O. Dawson Plaza in 2021) in Manhattan and Woodlawn Senior Center in the Bronx — and one section 202 … been vacant for more than three years. The other furnished apartment was awarded for 13 months but, as of May 2022, had … manager had not reported vacancies to HPD as required. At Woodlawn in the Bronx, only 15 of the 80 available apartments …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-some-affordable-apartments-seniors-left-vacant-yearsOversight of Building Construction Site Safety (Follow-Up) (2023-F-32) 30-Day Response
To assess the extent of implementation of the six recommendations included in our initial audit report, Oversight of Building Construction Site Safety (Report 2021-N-3).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f32-response.pdfImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up) (2023-F-26)
To assess the extent of implementation of the five recommendations included in our initial audit report, Improper Managed Care Payments for Misclassified Patient Discharges.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f26.pdfOversight of New York State Forest Tax Programs (Follow-Up) (2023-F-18)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of New York State Forest Tax Programs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f18.pdf