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Examination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… Purpose The objectives of our examination were to determine whether Unemployment … Insurance (UI) benefit payments approved by the Department of Labor (Department) were appropriate and comply with … to identify and facilitate the Department’s recovery of UI overpayments made to New York State (NYS) employees. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018State Comptroller DiNapoli Releases Municipal Audits
… that were due to project delays. Incorporated Village of Garden City – Check Signing (Nassau County) The village’s … Selkirk Fire District – Procurement of Professional Services (Glens Falls Regional Office) District officials did not solicit competition for professional services. During the audit period, district officials paid 12 …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1City of Glens Falls – Financial Condition (2013M-150)
… a management company to ensure the Center is an active venue that attracts visitors to the City. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150City of Yonkers – Budget Review (B6-16-11)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2016-17 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … funding of $11 million which will not be available in future years. The City continues to rely on fund balance …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Village of Endicott -- Budget Review (B17-4-7)
… fiscal year. Background The Village of Endicott is located in Broome County. Chapter 91 of the Laws of 2004 authorized … to exceed $2 million to liquidate the accumulated deficit in the Villag's general fund as of May 31, 2004. New York … the significant revenue and expenditure projections in the tentative budget for the general, electric and parking …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… audit was to evaluate the District’s financial operations and use of fund balance for the period July 1, 2012 through … $5 million in budget surpluses. To reduce fund balance and stay within the year-end statutory limit for unrestricted … officials transferred moneys to the District’s reserves and repeatedly appropriated fund balance to reduce the tax …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mHolley Central School District – Financial Condition (2013M-342
… Background The Holley Central School District is located in the Town of Murray in Orleans County. The District is governed by a Board of … budgeting practices generated approximately $6.7 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… audit was to assess the District’s financial condition and mobile device environment for the period July 1, 2010 through … officials did not establish adequate safeguards over mobile devices, and that District employees did not use mobile devices in accordance with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesOpinion 2004-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. CITIES -- Tax Limit … and delineate limits on the amount of real property taxes that may be imposed annually by counties, cities and …
https://www.osc.ny.gov/legal-opinions/opinion-2004-3State Agencies Bulletin No. 2068.1
… automatically for employees represented by Council 82 Security Supervisors Unit. Affected Employees: Employees … the NYS Law Enforcement Officers’ Union, District Council 82 (Council 82) for interest arbitration eligible members (BU61) and … automatically for employees represented by Council 82 Security Superviso …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/20681-new-security-supervisors-hazardous-duty-pay-eligible-employeesState Police Bulletin No. SP-250
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the State Police Troopers Unit Troopers Unit and CommissionedNoncommissioned Officers CONCO NonPensionable Lump Sum Payment and to provide processing instructions for entering the payment for employees not pr
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-250-state-police-troopers-and-commissionednon-commissioned-officersState Police Bulletin No. SP-253
… processing of the NYSPIA Non-Pensionable Lump Sum Payment and to provide processing instructions for entering the payment for employees not processed automatically or who … automatic processing of the NYSPIA NonPensionable Lump Sum Payment and to provide processing instructions for entering …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-253-new-york-state-police-investigators-association-local-4-iupa-afl-cioCUNY Bulletin No. CU-809
… 3.0% 03/01/2024 3.0% Eligibility Criteria: All full and part-time employees meeting the eligibility criteria …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-809-city-university-new-york-cuny-2021-2024-retroactive-blueMedicaid Program – Medicare Part D Clawback Payments
… whether the Department of Health (Department) overpaid the Medicare Part D prescription drug phased-down state … program. Effective January 1, 2006, pursuant to the Medicare Prescription Drug, Improvement, and Modernization Act of 2003, Medicare Part D provides prescription drug benefits for …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… in the second degree, tampering with records in the first degree and official misconduct. In October 2023, the … reported and remitted. Perform an adequate review of bank reconciliations or accountabilities (compare current … submitted to New York State agencies. Perform monthly bank reconciliations and accountabilities, and promptly …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Village of Addison – Board Oversight (2024M-8)
… (B Felony) and was sentenced to three to nine years in State prison in August 2024. As part of her sentence, the … Clerk-Treasurer was required to forfeit her monthly public pension. This sentence represents the first time a public … corrective action. 1 The former Clerk-Treasurer resigned on March 1, 2023. …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… of our audit was to review the Sullivan County Industrial Development Agency (SCIDA) Payment in Lieu of Taxes (PILOT) … Sullivan County Industrial Development Agency PILOT Program 2013M161 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… Services (BOCES) is a public entity serving eight component school districts that educate approximately 41,000 … Board of Education elected by the boards of the component districts. Budgeted appropriations for the 2015-16 … in restricted funds that should have been returned to component districts. The Board has not adopted a written …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationMaine-Endwell Central School District – Financial Condition (2013M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, … tax levy as low as possible. However, they were able to do so only by continually appropriating fund balance, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Town of Minetto – Financial Condition (2013M-284)
… July 31, 2013. Background The Town of Minetto is located in Oswego County, is approximately 6 square miles, and serves … for the 2013 fiscal year are approximately $473,000 in the general fund, $434,000 in the highway fund, and $42,000 in the lighting district. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284