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Division of Housing and Community Renewal Bulletin No. DH-65
… Order FPS Front Pay Pre-Adjud Settle IPO Inc Pay Override S3G Step 3 Out-of-Title Grievance WPS WC 60% Sup WSP … Code BAS, BJS, BPA, BPO, BPS, FAS, FJS, FPA, FPO, FPS or S3G and monies earned using one of the adjustment codes …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-65-first-phase-deficit-reduction-plan-rrsu-employeesDivision of Housing and Community Renewal Bulletin No. DH-29
… and Agency Shop Fee increase. Affected Employees Employees in Bargaining Unit 67 Effective Date(s) Paychecks dated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-29-district-council-37-local-1359-division-housing-andDiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… found nearly half of the claims that they sampled (15 of 31) were incorrectly coded as discharges in the eMedNY … The state Department of Health allowed more than $15 billion in improper Medicaid payments over the course of …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionAwarding and Oversight of Statewide Interoperable Communications Grants
… Purpose To determine if the Division of Homeland Security and Emergency Services … to entities that met eligibility requirements and if the Division provided adequate oversight of the Statewide … To determine if the Division of Homeland Security and Emergency Services …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/awarding-and-oversight-statewide-interoperable-communications-grantsArkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… Company funds? Audit Period January 1, 2024 – December 11, 2025 Understanding the Audit Area A fire company treasurer … did not: Deposit revenues totaling $5,191 in a Company bank account within three days of receipt, as required by the … approval for 37 disbursements totaling $15,951. Prepare bank reconciliations. Provide adequate written monthly or …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1Examples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, … Examples from GASB Statement 34 Statement of Cash Flows …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… and a half times that of a car. Prior to 2017, only the Henry Hudson Bridge used electronic tolling as the "Open Road … from 47,240 in 2016. In monetary terms, in 2016 when the Henry Hudson Bridge was the only facility using cashless … August 20, 2017. These included transactions for the Henry Hudson Bridge and six other TBTA other crossings for …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsOpinion 88-59
… ARTICLE VIII, §1; VILLAGE LAW, §§3-300(3), 3-301(2), (3), 5-506(1)(f), 5-508(4), 5-520(3),(4): The salary appropriated … it must appoint an acting village justice (31 Opns St Comp, 1975, p 137). Accordingly, it is our opinion that … may be increased during the fiscal year (1981 Opns St Comp No. 81-86, p 87; 1979 Opns St Comp No. 79-413, …
https://www.osc.ny.gov/legal-opinions/opinion-88-59Town of Volney – Financial Operations Oversight (2024M-93)
… Town Supervisor (Supervisor) performed his financial responsibilities and the Town Board (Board) provided adequate … Key Findings The Supervisor did not perform his financial responsibilities, and the Board did not provide adequate … to help the Supervisor perform his financial responsibilities and the Board to provide adequate oversight …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93LaFargeville Central School District – Information Technology (2021M-192)
… physical IT assets and non-student user account access to the District’s network. In addition to sensitive IT control weaknesses that were … the District’s inventory records, and seven computers, two audio systems, one projector and 10 other electronic …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Finger Lakes Horizon Economic Development Corporation – Revolving Loan Fund Program (2022M-36)
… properly managed and monitored the revolving loan fund program. Key Findings The Board did not properly manage and monitor the revolving loan fund program. As a result, the Board cannot ensure the loan … for managing and monitoring the revolving loan fund program. Except as specified in Appendix A, officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/08/finger-lakes-horizon-economic-development-corporationAusable Valley Central School District - Medicaid Reimbursements (2018M-189)
… Audit Objective Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Opinion 2001-1
… from providing greater compensation (see, e.g., Mitchell v Adams , 230 F 2d 527, 530). Therefore, since …
https://www.osc.ny.gov/legal-opinions/opinion-2001-1Horseheads Fire District #1 - Board Oversight (2019M-82)
… complete report - pdf] Audit Objective Determine whether the Board provided adequate oversight of the District’s finances. Key Findings The Board did not: Perform an adequate claims audit. Develop … Determine whether the Board provided adequate oversight of the Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82DiNapoli: ESD Falls Short in Reporting Results of Economic Development Programs
… and accountability according to an audit released today by State Comptroller Thomas P. DiNapoli. "Too often … and accountability according to an audit released today …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-esd-falls-short-reporting-results-economic-development-programsState Comptroller DiNapoli Releases Analysis of Enacted State Budget
… deposit into the state’s rainy day reserves since 2015. “New York is beginning the new fiscal year in a better position than projected,” said … impose the charge to pay for programs encouraging use of reusable bags. The budget eliminates $59 million from the …
https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-analysis-enacted-state-budgetOpinion 89-64
… CONSTITUTIONAL LAW -- Gifts and Loans (consideration paid for the purchase of property) REAL PROPERTY -- Acquisition … fide purchase upon the most beneficial terms, including price, in the public interest. This is in reply to your … board believes is fair, but which exceeds the appraiser's estimate of the market value of the parcel. You ask whether …
https://www.osc.ny.gov/legal-opinions/opinion-89-64Opinion 91-9
… FUNDS -- Budget Procedures (increase in items by city council in city of the second class) -- Contingency Funds (in … PUBLIC OFFICERS AND EMPLOYEES -- Powers and Duties (city council in city of the second class - budget items) CITIES -- City Council (authority to increase budget items) -- Powers and …
https://www.osc.ny.gov/legal-opinions/opinion-91-9Real Property Portfolio
… Objectives To determine whether Empire State Development (ESD) fully and … and reported on its real property holdings and the need to either hold or dispose of properties, and if ESD disposed … To determine whether Empire State Development ESD fully and …
https://www.osc.ny.gov/state-agencies/audits/2024/08/21/real-property-portfolioNational Directory of New Hires Data Security
… Federal requirements for securing National Directory of New Hires data. The audit covers the period April 11, 2016 to … these programs, the Office obtains National Directory of New Hires (Directory) data provided by the Office of Child … The Directory data is comprised of information on new hires, quarterly wage, and unemployment insurance. The …
https://www.osc.ny.gov/state-agencies/audits/2016/07/18/national-directory-new-hires-data-security