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Public Housing Modernization Program – Administration of Selected Projects Outside of New York City
… monies. These deficiencies include: Long delays in the award of construction contracts, resulting in corresponding … Key Recommendations Ensure that housing authorities award consultant and construction contracts on a timely … funding contracts are executed. Establish time frames to award these contracts, specific to the nature and scope of …
https://www.osc.ny.gov/state-agencies/audits/2016/05/12/public-housing-modernization-program-administration-selected-projects-outside-new-york-cityCity of Newburgh – Budget Review (B23-6-9)
… review was to determine whether the significant revenue and expenditure projections in the City’s 2023 proposed … must be submitted to the State Comptroller for examination and recommendations. Key Findings The City’s use of … approximately $2.5 million of sewer fund balance and appropriated $24,770 of fund balance for the water fund. …
https://www.osc.ny.gov/local-government/audits/city/2023/11/17/city-newburgh-budget-review-b23-6-9DiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… The State University of New York (SUNY) needs to make sure its campuses are … so that only eligible students receive the benefit of a lower tuition, according to an audit by Comptroller … found that many campuses had little or no verification of residency for SUNY graduate students, resulting in tuition …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsState Agencies Bulletin No. 1745
… Affected Employees All NYSLRS Reportable Employees and New York State employees who are enrolled in the New York … Agencies must enter the employee’s SSN and DOB upon every transfer/hire transaction, and verify the information is … Plans page in PayServ, as well as transactions to update loan and arrears data in the General Deductions page in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1745-payserv-updates-resulting-new-york-state-and-local-retirement-systemState Agencies Bulletin No. 2002
… are affected. Background: The Memorandum of Understanding (MOU) between the State of New York and PEF provides for an … the employee was eligible for the entire pay period. The MOU expires on 03/31/2023 unless extended by mutual agreement … for employees deemed eligible as outlined in the MOU. Agencies should begin using the new Additional Pay and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2002-annual-stipend-canine-handlers-represented-public-employees-federationOpinion 99-7
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular Uses (in general) -- Recipients … (when fire district treasurer is proper recipient) INSURANCE LAW, §§9104, 9105: Assuming there is no special act … treasurer would be the proper recipient of foreign fire insurance tax moneys if the fire district fire department has …
https://www.osc.ny.gov/legal-opinions/opinion-99-7DiNapoli: State Should Recoup $11.7 Million from Special Education Contractors
… across New York to approximately 79,000 preschool children with physical, developmental and emotional … programs fulfill a great need across New York, providing children with disabilities a quality learning experience, but … with SED to account for every dollar and make certain that children are getting the services they were promised.” Since …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-state-should-recoup-117-million-special-education-contractorsTown of Willsboro – Town Clerk/Tax Collector (2025M-92)
… pdf] Audit Objective Did the Town of Willsboro (Town) Town Clerk/Tax Collector (Clerk) properly record, deposit, report and remit … reviewed the matter. Understanding the Audit Area The Clerk collects fees for a variety of purposes including … Did the Town of Willsboro Town Town ClerkTax Collector Clerk properly record deposit report and remit collections …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92State Comptroller DiNapoli Releases Audits
… promoted into. New York City Health and Hospitals Corp. (H+H): Controls Over Equipment (2017-N-9) Auditors selected and … service costs. State Education Department (SED): NYSARC Inc. – NYC Chapter (School-Age Program): Compliance With the …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsXII.6.I Paying a Non-State Employee – XII. Expenditures
… forth in Method 2) provides for a flat rate allowance for meals, lodging and incidental expenses regardless of where … official is eligible for a $25 per diem allowance to cover meals and incidental expenses. Public Officers with meal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6i-paying-non-state-employeeXVI.3.B Fund Accounting – XVI. Financial Reporting
… Proprietary Funds Enterprise Fund Internal Service Funds Fiduciary Funds Private Purpose Trusts Pension (and Other … Changes in Fund Net Position; and Statement of Cash Flows. FIDUCIARY FUND TYPES These funds are used to account for … measurement focus. Custodial Funds Custodial Funds are fiduciary activities that are not required to be reported in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3b-fund-accountingState Comptroller DiNapoli Releases Year-End Accomplishments
… The New York State Common Retirement Fund reached an all-time … examples include: Filed a first-of-its-kind shareholder lawsuit against Qualcomm to disclose its political spending … nearly $106.2 million in savings and $700,000 in fraud or inappropriate expenses. Another 1,093 reviews were …
https://www.osc.ny.gov/press/releases/2014/01/state-comptroller-dinapoli-releases-year-end-accomplishmentsState Comptroller DiNapoli Releases Audits
… (2017-N-3) The DOE had difficulty meeting the 60-calendar-day time frame requirement for completing evaluations, … Department of Health: Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (2018-S-45) … and $65,950 in other than personal service costs. SUNY Maritime College: Review of Procurement Card (PCard) …
https://www.osc.ny.gov/press/releases/2019/06/state-comptroller-dinapoli-releases-auditsOpinion 92-2
… to pay amounts due under contract for hydrants serving a zone) FIRE HYDRANTS -- Fire Districts (authority to use … to pay amounts due under contract for hydrants serving a zone); (authority to budget amounts due for preceding and … a contract for the use of hydrants which serve only a zone within the district. Under the facts presented, the fire …
https://www.osc.ny.gov/legal-opinions/opinion-92-2XIV.10.B Travel and Purchase Rewards Programs; Updated Information Regarding T-Cards, P-Cards, and NET-Cards – XIV. Special Procedures
… The Advisory Opinion addresses the personal use of supply vendor purchase rewards or points accumulated by State … such as additional goods, services, or “cash back.” The vendor bestows the benefit, no matter how the payment is made … Advisory Opinion No. 08-04. Personal Use of Supply Vendor Reward Points In the Advisory Opinion, the Commission …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv10b-travel-and-purchase-rewards-programs-updated-information-regarding-t-cards-p-cards-and-netDiNapoli: People With Disabilities in New York City Have Higher Unemployment Rates and Lower Incomes
… to people with disabilities, but more needs to be done to get employers to recognize that inclusion is a smart business decision. Fortunately, New York City is moving in …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-people-disabilities-new-york-city-have-higher-unemployment-rates-and-lower-incomesMedicaid Program – Oversight of Social Adult Day Care Programs
… Objective To determine whether the Department of Health (DOH) provided … oversight of Medicaid managed long-term care plans to ensure social adult day care program services met program … To determine whether the Department of Health DOH provided …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsNon-Revenue Service Vehicles and On-Rail Equipment
… of LIRR’s entire physical plant, excluding rolling stock. Vehicle Fleet Operations (VFO) and the Track Department … of Management and Budget, VFO spent almost $25 million on vehicle purchases and nearly $16 million on vehicle repairs for the three years ended December 31, 2020. …
https://www.osc.ny.gov/state-agencies/audits/2023/05/03/non-revenue-service-vehicles-and-rail-equipmentReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, Reimbursement of Homeless Shelter … To determine the extent of implementation of the six recommendations included in our initial audit report Reimbursement of Homeless Shelter …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followCity of Newburgh – Budget Review (B24-6-9)
… factor,” a budgeting technique used by the City to account for open personnel positions. The use of a “vacancy …
https://www.osc.ny.gov/local-government/audits/city/2024/11/15/city-newburgh-budget-review-b24-6-9