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College at Purchase – Selected Employee Travel Expenses

… was exhausted, charging these expenses to her procurement card. Housing students at local hotels has been the practice …

https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expenses

CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)

… Key Recommendation CVS Health officials are given 30 days after the issuance of the follow-up review to provide …

https://www.osc.ny.gov/state-agencies/audits/2021/02/08/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-follow

State Comptroller DiNapoli Releases Municipal Audits

… state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …

https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits

State Comptroller DiNapoli Releases School District Audits

… district paid 11 professional service providers a total of $189,000 without using requests for proposals as required …

https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-audits

DiNapoli: January Local Sales Tax Collections Down 5.9 Percent

… state's 180,000 contracts, billions in state payments and public authority data. Visit the  Reading Room  for contract …

https://www.osc.ny.gov/press/releases/2021/02/dinapoli-january-local-sales-tax-collections-down-5-point-9-percent

Village of New York Mills – Justice Court (S9-14-4)

… collected 810 payments totaling approximately $67,700 in fines, surcharges and fees from January 1, 2012 through … received. We found that the Court had an excess of $5,860 in unidentified revenue. We also found that the Court was holding onto $3,650 in bail money that was over six years old. The Court is not …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4

Lackawanna City School District – Financial Condition (2014M-119)

… Background The Lackawanna City School District is located in the City of Lackawanna, Erie County and is governed by the … its unexpended surplus funds, a slight timing difference in cash inflows and outflows could result in cash constraints forcing the District to rely on …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119

Hamburg Central School District – Capital Project (2014M-129)

… to assess the District’s use of capital project resources for the period July 1, 2010 through March 26, 2014. … employees. The District’s budgeted appropriations for the 2013-14 are $60.3 million. Key Findings We found that … items in the Summary were not sufficiently detailed for the taxpayer to know exactly what work was to be …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129

State Agencies Bulletin No. 1080

… employees who are now deceased should be returned to OSC with a completed Next of Kin Affidavit ( Form AC 934-P ) and …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1080-final-refunds-deduction-code-101-bonds

Collection of Medicaid Accounts Receivable (Follow-Up)

… accounts receivable when Medicaid overpaid providers. For the period January 1, 2006 through February 18, 2010, we … attributable to inactive providers, providers who join group practices and providers who are affiliated and share … the Department ensure its procedures and practices address the recovery of all accounts receivables identified …

https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-follow

State Agencies Bulletin No. 2197

… in Control-D for review. This report provides agencies with the postage costs for the mailing of their employees' …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargeback

DiNapoli: State Pension Fund Reaches Record High of $183.5 Billion

… asset allocation.”  The Fund is the third-largest public pension fund in the country and remains one of the …

https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billion

Frankfort-Schuyler Central School District – Financial Management (2016M-226)

… priorities and goals, avoid large fluctuations in tax rates and more effectively manage the use of unrestricted … funding needed reserves and reducing District property taxes; and ensure that reserve fund balances are …

https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226

Capital – 2022 Financial Condition Report

… in this section do not include off-budget spending by public authorities funded directly from State-supported bond …

https://www.osc.ny.gov/reports/finance/2022-fcr/capital

State Agencies Bulletin No. 1799.1

… this bulletin is to inform agencies of changes in certain garnishment deduction amounts, or in some instances, … levies. Affected Employees Employees who have a writ of garnishment or New York State tax levy are affected. … year’s minimum wage rate for that location. Current garnishment orders may be subject to a reduction in the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17991-update-general-deduction-rules-writs-garnishments-and-new-york-state

State Agencies Bulletin No. 1799

… this bulletin is to inform agencies of changes in certain garnishment deduction amounts, or in some instances, … levies. Affected Employees Employees who have a writ of garnishment or New York State tax levy are affected. … year’s minimum wage rate for that location. Current garnishment orders may be subject to a reduction in the …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1799-update-general-deduction-rules-writs-garnishments-and-new-york-state

Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)

… Objective To determine the extent of implementation of the ten recommendations … audit report,  Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters  (Report  2016-N-6 …

https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-follow

Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)

… Program The objective of our initial audit report, issued on September 19, 2018, was to determine whether the … equipment. The Department oversees nursing homes in the State through its Division of Nursing Homes and Intermediate … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …

https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-follow

Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)

… the financial operations of the Port Kent Water District 1 and internal controls over the Tax Collector’s financial … The Town of Chesterfield is located in Essex County and has a population of approximately 2,450. The Town, which … The water district’s accounting records are incomplete and inaccurate. The Board did not adopt realistic budgets for …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331

Lewis County – Court and Trust Funds (2024-C&T-1)

… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … 1, 2021 through January 24, 2024. Background Pursuant to a court order, certain assets may be provided to the court …

https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1