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Cost-Saving Ideas: School District Auditing – Audit Committee
… The audit committee assists and advises the board on issues relating to the district’s internal and external … "Audit Committee Charter Guidance [pdf]," Office of the State Comptroller (includes audit committee charter template) …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-audit-committeeRecent Trends and Impact of COVID-19 in the Bronx
Population in the Bronx grew by 10.4 percent from 2000 to 2017 (faster than any other borough), driven primarily by the growth in the immigrant population, but it declined in the next two years to 1.42 million residents.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-4-2022.pdfAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up) (2021-F-3)
To determine the extent of implementation of the two recommendations included in our initial audit report, Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (2019-S-5).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f3.pdfLifespire, Inc.: Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… and Claiming Manual (CFR Manual). The audit covered the two fiscal years ended June 30, 2015. Background The Office … impairments. It provides services directly and through a network of approximately 750 nonprofit service providing … State funds for non-Medicaid costs. Key Findings For the two fiscal years ended June 30, 2015, we identified $167,041 …
https://www.osc.ny.gov/state-agencies/audits/2017/12/14/lifespire-inc-compliance-consolidated-fiscal-reporting-and-claiming-manualState Agencies Bulletin No. 2399
… $75,000.01 to $100,000.00 5.75% $100,000.01 and Greater 6% Benefit Plans and Narrative Descriptions: SUNY and NYSED … effective in Administration paychecks dated February 11, 2026, and Institution paychecks dated February 19, 2026. Agency Actions: SUNY Office of University-Wide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2399-2026-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andState Comptroller DiNapoli Releases Audits
… did not consistently assess penalties in accordance with law and/or DOL procedures resulting in the failure to assess …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… and discovered 293 items (7 percent) were unaccounted for from law enforcement agency inventories. Of the ten … only two – Elmira and Irondequoit – were able to account for each item tested. The inventories reviewed included property for criminal case evidence, property no longer needed as …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyState Comptroller DiNapoli Releases Municipal Audits
… Town of Moreau , New Hope Fire Department , Real Property Tax Exemptions Administration , Town of Shandaken , Village … are for appropriate department purposes. Real Property Tax Exemptions Administration (2017MR-4) Auditors examined real property tax exemptions in ten towns and found 51 percent of those …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsHomeless Outreach Program at the Long Island Rail Road
… for LIRR customers and staff, and sometimes presents law enforcement issues. In an effort to better address the …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadVolunteers of America – Greater New York, Inc.: Compliance With the Reimbursable Cost Manual
… 30, 2015 and certain expenses claimed on its CFRs for the two fiscal years ended June 30, 2014. Background VOA-GNY is a New York City-based not-for-profit organization authorized … SED preschool cost-based programs. VOA-GNY also operated two other SED-approved preschool programs: Evaluations and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/10/volunteers-america-greater-new-york-inc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1714
… To provide agencies with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected Employees New York State … rate is based on annual pensionable salary from two years prior*. *Total salary should include pensionable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1714-two-year-look-back-tier-6-tiaa-voluntary-defined-contribution-vdcState Agencies Bulletin No. 2303
… legislation authorizing the creation of a new Tier 6 pension plan. Members of this tier enrolled in a retirement … Payroll Bulletin No. 1256 ) Effective April 2013, employee contribution rates are based on an employee’s annual wage, as … three (3) calendar years of membership, an employee’s contribution rate is based on annual pensionable salary from …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-2025-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andImproper Payments for Brand Name Drugs (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations contained in our initial audit report, Improper Payments for Brand Name Drugs (Report 2020-S-62 … To determine the extent of implementation of the three recommendations … in our initial audit report Improper Payments for Brand Name Drugs Report 2020S62 …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/improper-payments-brand-name-drugs-followMedgar Evers College – Controls Over Bank Accounts
… College (MEC) bank accounts were authorized and used only for appropriate purposes and transactions. The audit covers MEC bank accounts for the period of January 1, 2013 through March 4, 2015. … consisting of 24 institutions. CUNY provides education for more than 269,000 degree-credit students and 247,000 …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/medgar-evers-college-controls-over-bank-accountsKidz Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… years 2012-13 and 2013-14. Background Kidz Therapy is a Nassau County based for-profit organization authorized by … In addition to the SEIT Program, Kidz Therapy operated two other SED-approved preschool special education programs: … Services. However, payments for services under these two programs were based on fixed fees, as opposed to …
https://www.osc.ny.gov/state-agencies/audits/2016/09/15/kidz-therapy-services-pllc-compliance-reimbursable-cost-manualOpinion 90-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- … resolution. We are in receipt of your letter in which you state that the voters of a fire district approved a bond …
https://www.osc.ny.gov/legal-opinions/opinion-90-26Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills
… to disclose personal loans made to him on his disclosure form, as required by law. "Mr. Wills was elected to serve the …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-willsSelected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… and Operations Practices – BuildSmart NY/Executive Order 88 (Report 2023-S-27 ). About the Program The New York Power … at least once every 5 years. Executive Order (EO 88), issued on December 28, 2012, mandated a 20% improvement … of State government buildings by April 2020. EO 88 set a goal to reduce the average source Energy Usage …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followMedicaid Program – Improper Payments for Controlled Substances That Exceed Allowed Dispensing Limits
… for controlled substances in compliance with the New York State Controlled Substances Act, which limits the quantities … The Department of Health (Department) administers the State’s Medicaid program, which provides a wide range of … and/or have special health care needs. The New York State Controlled Substances Act (Act), which was enacted to …
https://www.osc.ny.gov/state-agencies/audits/2015/02/06/medicaid-program-improper-payments-controlled-substances-exceed-allowed-dispensing-limits