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New NY Broadband Program (Follow-Up)
… recommendations included in our initial audit report, New NY Broadband Program (Report 2020-S-19 ). About the Program … housing units, which represents approximately 3% of New York’s 8.1 million housing units. In January 2022, the …
https://www.osc.ny.gov/state-agencies/audits/2024/09/25/new-ny-broadband-program-followControls and Management of the Unemployment Insurance System (Follow-Up)
… risk of improper payments and fraud, largely the result of identity theft. In February 2021, DOL began using ID.me, Inc. to provide identity verification services to assist with identifying …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followUnified Court System Bulletin No. UCS-345
… year 2024. Since Judges and Justices will receive their full annual salary in Administration Pay Period 19C, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-345-impact-27-pay-periods-calendar-year-2024-judges-and-justicesState Agencies Bulletin No. 2279
… year 2024. Since Legislative Members will receive their full annual salary in Administration Pay Period 19C, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2279-impact-27-pay-periods-calendar-year-2024-nys-legislative-membersImproper Payments for Brand Name Drugs (Follow-Up)
… in our initial audit report, Improper Payments for Brand Name Drugs (Report 2020-S-62 … dosage form, and strength. Generally, this means a brand name drug will be substituted with a generic drug that is …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/improper-payments-brand-name-drugs-followDiNapoli: Florida Man Charged with Stealing Nearly $80,000 in Pension Benefits Issued to His Deceased Father
… that a Florida man was charged with grand larceny and identity theft for allegedly accepting, withdrawing and spending …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-florida-man-charged-stealing-nearly-80000-pension-benefits-issued-his-deceased-fatherTransforming the Procurement Function
… Under the new CPO, operating practices, for the most part, were not changed in the Procurement Operations and …
https://www.osc.ny.gov/state-agencies/audits/2024/12/26/transforming-procurement-functionChild Care and Development Block Grant – Federal Funding and New York
… $1 million. Funds to New York City As of the City’s latest projections (January 2025), CCDBG is the … 11.0% Note: Columns may not add due to rounding. Sources: NYC Office of Management and Budget; OSC analysis FIGURE 2 – Number of Children Using Child Care Vouchers Sources: NYC Open Data; OSC analysis … The Child Care and Development …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-and-development-block-grantAddiction Support Services During Emergencies (Follow-Up)
… of Health that uses barcoded wristbands to track in real time the location of individuals being cared for in … improve the extent and clarity of its guidance to include strategies to manage and mitigate prolonged service …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/addiction-support-services-during-emergencies-followTown of Bethlehem – Information Technology (2025M-25)
… Audit Summary The Town Board (Board) and officials did not develop and adopt an IT contingency plan or breach … IT systems or data in a timely manner. Officials also did not monitor employee Internet use. Although the Town’s … computers for personal use, officials and employees were not in compliance with the policy. We reviewed Internet …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Small Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… About the Program Small Wonder is a New York City-based not-for-profit organization authorized by SED to provide … 2021, we identified $264,701 in reported costs that did not comply with the requirements in the RCM and the CFR … journal entries. $70,308 in bonus compensation that was not in compliance with the RCM’s guidelines. $30,173 in …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualDiNapoli: Greene County Couple Pleads Guilty to Stealing Over $35,000 in Pension Payments
… State Police Superintendent Steven G. James announced. As part of their plea agreement, they will pay full restitution. … hid his father’s death and forged his deceased father’s name on checks to try to cheat the state pension system of … the theft of state pension funds,” Stanzione said. “As part of their sentence full restitution of $35,240.40 shall …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-greene-county-couple-pleads-guilty-stealing-over-35000-pension-paymentsCapital Region Board of Cooperative Educational Services – State Aid (2025M-22)
… received by BOCES without deducting portions that were not paid by component districts. As a result, all 23 … to correct an identified error. However, officials did not subsequently reconcile payments from NYSED to their … fiscal year. As a result, two component districts did not receive $29,918 of BOCES aid owed to them for one …
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22State Comptroller Thomas P. DiNapoli Statement on Enacted State Budget
… it is unfortunate that this year's budget process was not more transparent. My office will analyze and report on …
https://www.osc.ny.gov/press/releases/2015/04/state-comptroller-thomas-p-dinapoli-statement-enacted-state-budgetState Agencies Bulletin No. 1698
… Policy and Reporting Manual items G-200 and G-205 . NYCRR Part 154 establishes moving expense regulations for Management/Confidential employees. NYCRR Part 155 establishes moving expense regulations for employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1698-new-payroll-process-and-new-time-entry-codes-payment-moving-expenseCUNY Bulletin No. CU-394
… Purpose To inform agencies of new Time Entry and Action Reason codes and to provide instructions for payment of the CUNY Paid Parental Leave Benefit. Affected Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-394-cuny-paid-parental-leave-benefitOpinion 93-30
… COUNTY LAW, §657-a: If, after an individual is arraigned by the village justice court and committed by order of the court to the custody of the county sheriff, a … court delegates the responsibility to another officer ( City of Newburgh v County of Orange , 85 AD2d 591, 444 NYS2d …
https://www.osc.ny.gov/legal-opinions/opinion-93-30Opinion 92-42
… by the town, is commensurate with the value of the benefit received by the town under the lease. You ask whether a town … by the town, is commensurate with the value of the benefits received by the town under the contract. For … to be paid by the town, approximates the value of the benefits received by the town under the lease. December 30, …
https://www.osc.ny.gov/legal-opinions/opinion-92-42Opinion 95-5
… discussed in the opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay … year ... [emphasis added]. Thus, surplus surcharge funds may be used only for the payment of "system costs". 1 … p 263, relating to expenditures from capital reserve funds to pay debt service). It is our opinion that the nexus …
https://www.osc.ny.gov/legal-opinions/opinion-95-5Opinion 2002-13
… of the fire department, or if the fire department does not have a treasurer or other fiscal officer, to the … (Insurance Law §§9104[a][1]-[3]; 9105[d][2][B]-[D]; Not-For-Profit Corporations Law §1402[e]; Town Law … having custody of foreign fire insurance tax monies should not permit such monies to be expended for a purpose which the …
https://www.osc.ny.gov/legal-opinions/opinion-2002-13