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Village of Manlius – Financial Reports (2025M-89)
… that, if implemented, will improve the Village’s financial reporting. Village officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-manlius-financial-reports-2025m-89State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Town of Keene – Records and … P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-audits-0NY State Comptroller DiNapoli Calls on Companies to Adopt Better Workers' Rights Policies
… anti-union practices that spill into the press, violate labor laws, or contradict a company’s own policies can pose … rights. Those commitments follow the International Labor Organization’s Core Labor Standards and are written in … elections in California, leading to an administrative law judge ruling for a new election. DoorDash has faced …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-calls-companies-adopt-better-workers-rights-policiesState Comptroller DiNapoli Releases Municipal Audits
… The board also did not audit district claims prior to payment and conduct an annual audit of the treasurer’s … Town officials did not always use a competitive process to procure goods and services. Officials did not develop … County) The board did not provide adequate oversight to ensure that financial activities were properly recorded …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… Equipment Could Not Be Located To address the impacts of a winter storm, certain equipment is required to be on hand. … newly added recommendations are implemented; Improve winter weather monitoring and tracking; Revise its Hurricane … Programs Department – Selected Aspects of the M9 Rail Car Project Management (Follow-Up) …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesComptroller DiNapoli Releases School Audits
… his office completed audits of the Burnt Hills-Ballston Lake Central School District , Ellenville Central School District , Lake Pleasant Central School District , Mount Pleasant … spent appropriately and effectively.” Burnt Hills-Ballston Lake Central School District – Leave Accruals and Separation …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1DiNapoli: Former Fulton County Snowmobile Club President Pleads Guilty to Stealing $17K from Nonprofit
… of his plea agreement, Daley paid full restitution to the club. “Chad Daley abused his position to enrich himself with … stole $5,300 in checks made payable to the “Snowdrifters Club” by depositing them into his own personal bank account. He also transferred over $3,000 in funds from the club’s account to his personal account and wrote a $3,500 …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-former-fulton-county-snowmobile-club-president-pleads-guilty-stealing-17k-nonprofitDiNapoli: Former Throop Supervisor Pays Full Restitution After Pleading Guilty to Felony for Stealing $11,000 from Town
… town, and kept for himself cash paid to the town for scrap metal, fines, and the sale of equipment, among other things. …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-former-throop-supervisor-pays-full-restitution-after-pleading-guilty-felony-stealing-11000Comptroller DiNapoli Releases Municipal Audits
… of Long Beach , Oneida Public Library , Village of Quogue and the Shelby Volunteer Fire Company . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … City of Long Beach Oneida Public Library Village of Quogue and the Shelby Volunteer Fire Company …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-0XIV.4.A Agency Bank Accounts Overview – XIV. Special Procedures
… A bank account may need to be opened and maintained by an … or persons receiving moneys shall be deposited in a bank or trust company approved by the State Comptroller. Upon … It is also the intent of OSC to limit the number of state bank accounts and the services provided to the minimum level …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4a-agency-bank-accounts-overviewDepartment of Transportation Bulletin No. DOT-43
… Employees Association (CSEA), employees assigned to winter maintenance shifts which require them to change their … Inconvenience Pay for the same period of the employee’s winter maintenance shift. Effective Dates: The 2023 Shift … Time Entry page using Earnings Code SHL: Earnings Begin Date: 11/09/2023 Earnings End Date: 11/09/2023 Earn Code: SHL …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-43-fy2023-2024-shift-lump-sum-payment-winter-maintenance-seasonMedicaid Program – Inappropriate Payments Related to Procedure Modifiers
… inappropriate payments to providers that failed to use modifier codes properly. The audit covered the period from … provided. In certain instances, providers must include a modifier code on the claim to further describe the service(s) … may be reported, and reimbursed, by adding the appropriate modifier code to the E/M service. Key Findings Auditors …
https://www.osc.ny.gov/state-agencies/audits/2018/04/17/medicaid-program-inappropriate-payments-related-procedure-modifiersMedicaid Program – Maximizing Drug Rebates for Health and Recovery Plans
… of Health took appropriate steps to collect all available drug rebates for Health and Recovery Plans. The audit covered … 2017. Background In 1990, Congress created the Medicaid Drug Rebate Program to reduce state and federal expenditures for Medicaid prescription drug costs. In January 1991, New York’s Medicaid program …
https://www.osc.ny.gov/state-agencies/audits/2018/06/22/medicaid-program-maximizing-drug-rebates-health-and-recovery-plansCapital Planning
… rail cars; light rail stations and bus shelters; NFTA’s radio and train control systems; its rail station escalators; and the light rail’s catenary system, …
https://www.osc.ny.gov/state-agencies/audits/2016/04/01/capital-planningConservation Fund – Sources and Uses of Funds
… between $40 million and $45 million based on annual license revenues that totaled $47 million to $69 million per year. In 2012-2013, sporting license sales generated almost $50 million, while Program … increased in the years immediately following the license fee increase, while direct Program expenditures initially …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/conservation-fund-sources-and-uses-fundsSelected Aspects of Discretionary Spending
… which types of discretionary costs are appropriate and dollar thresholds, as appropriate, for such items. In … personal items and other questionable items, such as movie tickets to be sold to employees. Key Recommendations Examine … the required written justification for them, the allowable dollar thresholds, and the formal approvals and supporting …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-2State Agencies Bulletin No. 1455
… wage base limit for 2016 remains the same at $118,500 (max tax $7,347). There is no limit on the amount of wages …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1455-summary-tax-related-changes-2016City of Yonkers – Budget Review (B6-16-10)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background … City of Yonkers Budget Review B61610 …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10City of Glen Cove – Budget Review (B7-16-12)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2017 fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt … the deficit obligations are outstanding. Key Findings City officials are projecting operating surpluses for the …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12City of Mount Vernon – Non-Payroll Disbursements (2021M-163)
… complete report - pdf ] Audit Objective Determine whether City of Mount Vernon (City) officials provided proper oversight of … Determine whether City of Mount Vernon City officials provided proper oversight …
https://www.osc.ny.gov/local-government/audits/city/2022/01/31/city-mount-vernon-non-payroll-disbursements-2021m-163