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Uncollected Penalties (Follow-Up) (2015-F-8)
The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report 2012-S-69).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f8.pdfLingering Challenges in the Child Care Sector
New York’s child care sector continues to face lingering challenges post-pandemic including child care deserts, low wages for child care workers and high prices that are putting a financial strain on families statewide.
https://www.osc.ny.gov/files/reports/pdf/child-care-challenges.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024 (2024-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the State Fiscal Year ended March 31, 2024.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24m2.pdfDiNapoli: Former Le Roy Fire Department Treasurer Stole Nearly $50,000 in Public Funds
… Village of Le Roy (Genesee County) stole nearly $50,000 in public funds by pocketing cash, writing unauthorized … grand larceny (class D felony), 42 counts of forgery in the first degree (class C felony) and two counts of … transfers of $3,307 in department funds to a credit card company. Another $2,600 in cash was missing. The audit of …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-former-le-roy-fire-department-treasurer-stole-nearly-50000-public-fundsDiNapoli: As Share of New Yorkers Without Health Insurance Reached New Low, Disparities Persisted Among Black, Asian, and Latino Populations
… From 2010 through 2021, the percentage of New Yorkers without health insurance declined every year to 5.2% in 2021, well below the national average of 8.6% and less … the state in 2010 (11.9%), according to an analysis by New York State Comptroller Thomas P. DiNapoli. Rates of uninsured …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-share-new-yorkers-without-health-insurance-reached-new-low-disparities-persisted-among-blackExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… ratios, not only for the subway and buses but for the Long Island Rail Road and Metro-North Railroad as well, is a … gap between its revenues and costs and how it intends on closing this budget gap. The MTA financial plan includes the … congestion pricing, whose timeline remains at risk, for closing these budget gaps. Using these funds for operations, …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaDiNapoli Releases February State Cash Report
… first 11 months of the fiscal year, $277 million below the latest projections and $5.8 billion higher than last year for … collections of $67.8 billion were $81 million over DOB’s latest estimate and $1.1 billion over initial projections … billion, which was nearly $677 million higher than the latest projection and nearly $3.1 billion (27.8 percent) …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-releases-february-state-cash-reportOpinion 90-42
… of indexing lis pendens, the county clerk is entitled to a fee of ten dollars for each in rem tax foreclosure list … therein. In any other county, the county clerk is entitled to the fee(s) prescribed by the CPLR. A municipal housing … filing a list of properties affected by unpaid tax liens to be foreclosed by actions in rem, pursuant to title 3 of …
https://www.osc.ny.gov/legal-opinions/opinion-90-42DiNapoli: New York on Stronger Financial Footing
… specifically for consolidation of information technology services. The budget also authorizes approximately $7.6 …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-new-york-stronger-financial-footingState Agencies Bulletin No. 2239
… Purpose: The purpose of this bulletin is to provide agencies with the steps required to calculate breaks in service for ORP and VDC members (Plan … employee and employer contributions from being transferred to the ORP/VDC vendor timely when the suspense period has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2239-calculating-projected-366-day-completion-date-andor-projected-7-yearDivision of Housing and Community Renewal Bulletin No. DH-97
To provide the Division of Housing and Community Renewal instructions for processing the 2018 RRSU Over40 Comp Time II Cash Out
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-97-2018-rrsu-over40-comp-time-ii-cash-outProtection of Child Performers (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … to provide information on any actions that are planned to address the unresolved issues discussed in this review. Other …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/protection-child-performers-followState Agencies Bulletin No. 1709
… Purpose To notify agencies that the pensionable overtime earnings … dated January 9, 2019 OSC Actions OSC will update PayServ to reflect the pensionable OT earnings limit for 2019 of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1709-tier-6-pensionable-overtime-earnings-limit-calendar-year-2019-employeesVolunteers of America – Greater New York, Inc.: Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Volunteers of America – Greater New York, Inc. (VOA-GNY) on its … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2018/12/10/volunteers-america-greater-new-york-inc-compliance-reimbursable-cost-manualNorthside Center for Child Development – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … 30, 2014. Background Northside was established in 1946 and was reapproved by SED on July 1, 2012 to operate full-day … costs claimed on the CFR. $66,228 in non-mandated fringe benefits due to a lack of documentation regarding the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/11/northside-center-child-development-compliance-reimbursable-cost-manualAdministration of Tenant Complaints (Follow-Up)
… Purpose To determine the extent of implementation of the four … New York State’s rent laws. These laws are designed to provide decent, affordable housing for millions of New …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/administration-tenant-complaints-followSUNY Bulletin No. SU-267
… Professions, provides for retroactive increase of 2.00% to basic annual salaries for 2018. Effective Date(s) … month period commencing on 07/01/2017, for at least one (1) semester or equivalent, but whose employment expired prior … Leave on or after the effective date of the payment as the result of new military orders: If the employee received a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-267-2018-retroactive-salary-increase-psnu-employeesKinderwise Learning Associates, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kinderwise … Kinderwise provides preschool special education services to children with disabilities who are between three and four …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/kinderwise-learning-associates-llc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1670
… action: Submit a Position Change Request to the Position Management Unit if the position information is incorrect on … position change requests may be directed to the Position Management mailbox. … To inform agencies of OSCs automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1670-october-2018-civil-service-employees-association-csea-performanceLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… by Medicaid and other programs and 10 percent by State funds. This audit focused on the State funds for non-Medicaid costs. Key Findings For the two fiscal …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manual