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Oversight of Transportation Services and Expenses
… fleet of both passenger (e.g., cars, SUVs, vans, pickup trucks) and large transportation (e.g., inmate buses, tractor …
https://www.osc.ny.gov/state-agencies/audits/2022/06/29/oversight-transportation-services-and-expensesNYSARC, Inc.– NYC Chapter: Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. – NYC Chapter (NYSARC), also known as AHRC NYC, on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by NYSARC Inc NYC Chapter also known as AHRC NYC on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2018/11/21/nysarc-inc-nyc-chapter-compliance-reimbursable-cost-manualTown of Cato – Supervisor’s Records and Reports (2025M-141)
… [read complete report – pdf] Audit Objective Did the Town of Cato (Town) Supervisor (Supervisor) maintain … – November 6, 2025. We extended our audit period to review the Town’s 2017 through 2024 Annual Financial Report (AFR) filings as of November 6, 2025. Understanding the Audit Area A town supervisor must maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… audits were issued. Fillmore Central School District – Credit Cards and Purchase Cards (Allegany County) Although … support to show what was purchased. Hastings-on-Hudson Union Free School District – Information Technology (IT) … County) The board and town officials did not ensure that credit card purchases were supported and for proper purposes. …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… stolen. Auditors found: the assistant superintendent for business did not maintain an inventory of capital assets that … School District – Sexual Harassment Prevention Training (Orange and Sullivan Counties) SHP training was not provided … did not: disable 35 unnecessary former employee shared and service network user accounts, which comprise 11% of the …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-0Comptroller DiNapoli Releases School District Audits
… the last three years despite having sufficient funds to finance the district’s increased costs. Homer Central School … the District’s inconsistent purchasing policies, officials do not have clear guidelines to follow when making purchases … could have realized revenues totaling $12,090. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Unemployment Taxes on Employers Poised To Increase To Repay $9B Owed to Federal Government
… in the state borrowing from the federal government to pay claims. State UI tax rates have already risen to the highest level permissible under law in 2021. Unless … employers will also increase in 2022 and beyond, according to a report issued today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-unemployment-taxes-employers-poised-increase-repay-9b-owed-federal-governmentState Agencies Bulletin No. 563
… Purpose To inform agencies of thirty new SUNY Foundation Deduction Codes and of the ability of … in certain bargaining units to contribute to the various SUNY Foundation Deduction Codes listed below. Affected … S8, S9, SA, SD, SG, SK, SS, SN, SR, SY, TD. Background The SUNY Charitable Giving Campaign to be started in May 2005 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/563-suny-foundation-deduction-codesCUNY Bulletin No. CU-689
… covers the period of July 1, 2017 through February 28, 2021. The determination provides for retroactive pay rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-689-cuny-retroactive-pay-rate-increases-oiler-stationaryXII.5.K Federally Reportable Payments – XII. Expenditures
… leases, loans and land claims; interest associated with a settlement agreement Jury Payment Payments to jurors for amounts that … personnel for reimbursement of life insurance premiums over $50,000 Loan Forgiveness Grants from the Higher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5k-federally-reportable-paymentsAudit Committee Charter Guidance and Template
… of the audit committee charter. Audit Committee Charter Template All italicized sample wording represents statutory … Audit Committee Charter Guidance and Template …
https://www.osc.ny.gov/local-government/publications/audit-committee-charter-guidance-and-templateOpinion 91-53
… fixed, however, may not exceed the amount set forth in the notice of hearing on the preliminary budget unless a local … of deputy supervisor is not required to be listed in the notice of hearing on the preliminary budget. (3) A town board … additional salary in excess of the amount set forth in the notice of hearing on the preliminary budget for the highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-53DiNapoli: State Needs to Improve Monitoring of Mental Health Facilities
… state psychiatric centers and the oversight of more than 650 providers that operate private facilities. For the period …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-state-needs-improve-monitoring-mental-health-facilitiesComptroller DiNapoli Releases State Audits
… not implemented. New York State Health Insurance Program: Empire BlueCross and BlueShield: Selected Payments for … 1, 2012 through June 30, 2012 (2012-S-132) Auditors found Empire did not have adequate controls to ensure special items … were paid according to contract provisions. As a result, Empire made a net overpayment of $391,894 on 81 of the 100 …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-state-auditsMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… said. “Over the coming months, the MTA will have to work closely with its funding partners to close the $15 … deep cuts could affect the future reliability of the transit system and jeopardize expansion projects.” Rising tax … increased ridership on subways, Long Island Rail Road and Metro-North have improved the MTA’s financial outlook. …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… The state Dormitory Authority (DASNY) for the past four years overstated the amount of business it did with minority- and women-owned business … (MWBE) and could not show how it determined the authority’s overall MWBE participation goals or … The state Dormitory Authority for the past four years overstated the amount of …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … the town purchased equipment and commodities through state or county contracts or by competitively bidding. … New York State Comptroller Thomas P DiNapoli today announced his …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-3DiNapoli and DA Carney: Owner of Medical Transport Company Pleads Guilty to Medicaid Fraud
… New York State Comptroller Thomas P. DiNapoli, Schenectady County District Attorney Robert M. Carney, and Schenectady County Sheriff Dominic Dagostino announced the … root out fraud. My thanks to District Attorney Carney and Schenectady County Sheriff Dagostino for their partnership in …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-and-da-carney-owner-medical-transport-company-pleads-guilty-medicaid-fraudOpinion 97-13
… that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award Programs (service … without approval) GENERAL MUNICIPAL LAW, §217(c)(i): A volunteer firefighter serving a disciplinary suspension may … points for training courses taken during the suspension. A volunteer firefighter in a fire district fire department may …
https://www.osc.ny.gov/legal-opinions/opinion-97-13