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State Police Bulletin No. SP-244
… Purpose: The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic processing of the 2024 State Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-244-2024-hazardous-duty-pay-eligible-employees-state-police-troopers-unitEffectiveness of the Information Technology Transformation
… separate audits of the security and effectiveness of core systems at three major agencies, each organized within a … statutorily authorized State oversight entities, such as OSC. Also, our rejoinders to certain ITS statements are … of Division of Criminal Justice Services’ Core Systems (2014-S-24) Office of Information Technology …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationCity of Ogdensburg - Payroll Processing – (2014M-207)
… Purpose of Audit The purpose of our audit was to review internal controls over … totals into the central accounting records, but does not review the individual employee names and respective … segregate the payroll clerk’s duties so that one person does not control all significant aspects of the payroll …
https://www.osc.ny.gov/local-government/audits/city/2014/09/26/city-ogdensburg-payroll-processing-2014m-207State Comptroller DiNapoli Releases Audits
… audits have been issued. Department of Corrections and Community Supervision: Oversight of Transportation Services … facility or office for accurate reporting. Department of Health - Medicaid Program: Claims Processing Activity … crimes that violated laws or regulations governing certain health care programs. By the end of the audit fieldwork, the …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsAbout Statement No. 68 – Governmental Accounting Standards Board
… Standards Board (GASB) Statement No. 68, Accounting and Financial Reporting for Pensions : Requires employers … responsibility for the cost of these future pension benefits. When NYSLRS’ total pension liability is greater … and comply with GASB Statement No. 68. Please consult with your accountant or an independent auditor. To assist you with …
https://www.osc.ny.gov/retirement/employers/gasb/about-statement-no-68Oversight of Dam Safety
To determine if the Department of Environmental Conservation DEC is adequately regulating dam owners across the State to ensure their compliance with safety requirements
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyFinancial Reporting and Asset Allocation
… These reports provide the public with a clear view of New York State Common Retirement … of Investments & Transactions Monthly reports disclose in detail investments and transactions, hiring fund managers, … Board principles and reporting requirements outlined by the Government Finance Officers Association, presents the …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationMedicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… Federal and State laws prohibit Medicaid payment of drugs for the treatment of sexual or erectile dysfunction (herein referred to as ED) for all Medicaid recipients, including registered sex offenders. In addition, Medicaid must not pay for ED drugs, unless that drug has another Food and Drug …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center
… reviews. Key Recommendation None are required. At the time we completed our audit fieldwork, Department and Bureau … officials had already taken actions to address the matters we identified to help ensure Maximus’ compliance with …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/program-oversight-and-monitoring-maximus-contract-new-york-state-health-insuranceAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), administered by the … and pays claims submitted by health care providers on behalf of Empire Plan members. United contracts with a … also choose to receive services from non-participating (out-of-network) providers. United bases payment for most …
https://www.osc.ny.gov/state-agencies/audits/2020/04/01/analysis-reasonable-and-customary-out-network-reimbursement-rates-medicalsurgical-servicesState Police Bulletin No. SP-213
… Purpose The purpose of this bulletin is to inform the Division of State Police of OSC’s automatic … Employees in Bargaining Unit 07 or Bargaining Unit 17 who have a Payroll Status of Active, Leave With Pay or Leave of … of Absence/MTS and Leave of Absence/MLL), and who returns to the payroll by 10/31/2021, may receive the payment upon …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-213-2020-state-police-hazardous-duty-payState Police Bulletin No. SP-223
… Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07 and the State Police … 2021 State Police Hazardous Duty Pay will be processed in Administration Pay Period 17L, paychecks dated 12/08/2021. Eligibility Criteria Employees in Bargaining Unit 07 or Bargaining Unit 17 who have a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-223-2021-state-police-hazardous-duty-payOpinion 90-15
… law, should be commensurate with the duties of the office. You ask whether a town board of a town which has established … town offices; also see Public Officers Law, §9, which does not authorize the creation of deputy positions, but does … the newly created position of deputy police commissioner do not include acting in the stead of the commissioner, a …
https://www.osc.ny.gov/legal-opinions/opinion-90-15Middletown Employee Charged With Theft
… of Middletown and the Town of Crawford from 2012 to 2019. In addition to allegedly defrauding the municipalities, … shamefully tried to game the system by getting paid for being in two places at the same time,” DiNapoli said. “Now, … Court, on charges of Retirement and Social Security law Section 111(2)(b), defrauding the New York State pension …
https://www.osc.ny.gov/press/releases/2021/12/middletown-employee-charged-theftNYS Comptroller DiNapoli: Amazon Must Ensure Its Business Is Not Adding to Racial Inequality
… State Comptroller Thomas P. DiNapoli today announced that the New York State Common Retirement Fund (the Fund) has … for an independent audit to assess the company’s policies and practices on civil rights, equity, diversity and inclusion, and how they affect the company’s business. “Amazon says it …
https://www.osc.ny.gov/press/releases/2020/12/nys-comptroller-dinapoli-amazon-must-ensure-its-business-not-adding-racial-inequalityFormer Hannibal Fire Chief Pleads Guilty to Stealing From Fire Company
… from the town’s fire company and agreed to pay $9,838 in restitution, State Comptroller Thomas P. DiNapoli, Oswego … New York State Comptroller’s Office for their assistance in this matter,” DiMartino, Jr. said. “With the concerted … an audit by DiNapoli’s office discovered discrepancies in the track’s books. A subsequent investigation found that …
https://www.osc.ny.gov/press/releases/2025/05/former-hannibal-fire-chief-pleads-guilty-stealing-fire-companyRockville Centre Union Free School District - School District Website (S9-19-28)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other … report and corresponding corrective action plan (CAP) in an easily accessible location. Officials did not prepare a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19Wayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… 2,500 students. Appropriations for the 2013-14 fiscal year totaled approximately $42.8 million. Key Findings Of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseFiscal Stress Monitoring System Statistics
… information they can use to pursue corrective actions in an orderly, transparent and comprehensive manner. A report issued by OSC in September 2024, Fiscal Stress Monitoring System – … display the percentage of municipalities that did not file in time to receive a fiscal stress score. Selecting a county …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsFairview Fire District – Payroll and Leave Accruals (2024M-96)
Determine whether Fairview Fire District District officials ensured employees payroll payments and leave accruals were accurate monitored properly approved and supported
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96