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Oversight of Selected Fiscal Aspects of Homeless Shelter Services
… systems: the City’s Automated Procurement Tracking System (APT), the Financial Management System (FMS), and the HHS …
https://www.osc.ny.gov/state-agencies/audits/2017/10/10/oversight-selected-fiscal-aspects-homeless-shelter-servicesProtection of Managed Pollinators (Honey Bees)
… (Department) is adequately monitoring the health of honey bee pollinators to prevent and mitigate harmful effects to … are critically important to the health of New York State’s environment and agricultural economy. The State has more … of assessing the size and condition of the State’s honey bee population. This requirement was eliminated in 2010 but …
https://www.osc.ny.gov/state-agencies/audits/2023/01/19/protection-managed-pollinators-honey-beesSUNY Bulletin No. SU-318
… and an hourly rate less than the amount provided on the chart below are eligible for the 2021 minimum wage increase: … the appropriate effective date as indicated on the above chart. Campuses must update all subsequent effective dated … is less than the appropriate amount indicated on the chart above. Further, campuses must ensure that employees’ …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-318-december-2021-increase-minimum-wage-employees-stateOpinion 91-20
… Contracts (by town for a particular level of service) -- Fees (authority to collect from insurance companies) FEES -- Collection of (ambulance service fees from insurance … basis. The town or, if so provided in the town's rules and regulations, the ambulance service provider, may send to the …
https://www.osc.ny.gov/legal-opinions/opinion-91-20Opinion 91-53
… fixed, however, may not exceed the amount set forth in the notice of hearing on the preliminary budget unless a local … of deputy supervisor is not required to be listed in the notice of hearing on the preliminary budget. (3) A town board … additional salary in excess of the amount set forth in the notice of hearing on the preliminary budget for the highway …
https://www.osc.ny.gov/legal-opinions/opinion-91-53SUNY Bulletin No. SU-301
… income taxes. Federal, State, and New York City income tax withholding will be calculated using the Aggregate method. Yonkers income tax withholding will be calculated using the Flat Rate method …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-301-2020-uup-discretionary-increasesSupported Browsers
… Web browsers Our website and online services support: Microsoft Edge Google Chrome JavaScript You must enable … Our website and online services support Microsoft Edge and Google Chrome …
https://www.osc.ny.gov/online-services/supported-browsersMamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… Objective Determine whether extra-classroom activity (ECA) clubs and the central treasurer properly accounted for ECA collections and disbursements. Key Findings The Board and … adopt and implement procedures governing the operations of ECA funds, as required. The central treasurer did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Rensselaer City School District – Medicaid Reimbursements (2024M-42)
… for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/12/rensselaer-city-school-district-medicaid-reimbursements-2024m-42DiNapoli: Fix Delays With Child Support Payments
… million at the end of federal fiscal year 2016, according to an audit released today by State Comptroller Thomas P. … York's child support program, has made some improvements to the way funds are distributed, DiNapoli's auditors … This is a persistent problem in New York that needs to be fixed," said DiNapoli. "These delays hurt the families …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-fix-delays-child-support-paymentsOpinion 89-36
… There are no permissive referendum requirements either to establish a capital reserve fund for a specific capital improvement or to expend moneys from a capital reserve fund established for … for a specific improvement, where the authority to issue obligations for the capital improvement would be …
https://www.osc.ny.gov/legal-opinions/opinion-89-36Signal Maintenance, Inspections, and Testing
… Purpose To determine if the Metropolitan Transportation Authority’s … section location has a logbook that Signal Maintainers use to record MIT information (e.g., work performed). When work … 1991, Congress directed the Federal Transit Administration to establish and administer a program providing for the …
https://www.osc.ny.gov/state-agencies/audits/2018/10/17/signal-maintenance-inspections-and-testingBeekmantown Fire District No. 1 – Board Oversight (2025M-70)
… 2023 – January 31, 2025 We extended the audit period back to January 1, 2020 to review the preparation and filing of … accounting records also prevented the Treasurer from being able to properly reconcile the District’s bank accounts … than 270 days had elapsed since the start of their terms. While the other two Commissioners were not yet required to …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70State Comptroller DiNapoli Releases Municipal Audits
… Officials did not provide adequate oversight of water billing and collections. As a result, delinquent accounts … The clerk-treasurer did not maintain adequate water billing and collection accounting records and did not … accounts. The board did not formally adopt the water billing rates charged to customers. In addition, the board …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… of its customers, particularly in the areas of project design and construction. Also, construction clients expressed … York City Transit Authority (Transit) used the American Recovery and Reinvestment Act (Recovery Act) funds for 23 projects estimated to cost $441.4 …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsIV.2 Governing State Statutes – IV. Accounting Codes - Uses and Descriptions
… There are numerous State statutes which govern how financial transactions are recorded in the SFS, and many accounting standards that prescribe financial reporting … There are numerous State statutes which govern how financial transactions are recorded in the SFS and many …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv2-governing-state-statutesOversight of Contract Expenditures of Bowery Residents’ Committee (Follow-up)
… of the 11 recommendations included in our initial audit report, Oversight of Contract Expenditures of Bowery Residents’ Committee (Report 2019-N-8 ). About the Program The New York City … of the 11 recommendations included in our initial audit report Oversight of Contract Expenditures of Bowery Residents …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-contract-expenditures-bowery-residents-committee-followDiNapoli and Ulster Co. DA Nneji: Owner of Ulster Co. Medical Transportation Company Pleads Guilty to Stealing $1.1 Million in Medicaid Fraud Scheme
… The owner of an Ulster County medical transportation service … C. Nneji announced today. Muhammad W. Khan, 40, the owner of MAK Limo, pleaded guilty in Ulster County Court … June 2025 along with his father, Mohammad A. Khan, 68, the owner of Atlas Limo. Both companies were enrolled in the …
https://www.osc.ny.gov/press/releases/2026/03/dinapoli-and-ulster-co-da-nneji-owner-ulster-co-medical-transportation-company-pleads-guilty-stealingSelect Financial Management Practices at the Office of Transportation and Parking Operations
… revenue collection process for the Administration Parking Garage (Admin Garage) and Metered Parking IFRs. For example, we found 310 unaccounted-for tickets for the Admin Garage for the ten days in our sample. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsOversight of Managed Long-Term Care Member Eligibility (Follow-Up)
… long-term care (MLTC) plans, which provide long-term care services, such as home health care and nursing home care, for … The Department contracts with Maximus Health Services, Inc. (Maximus) to conduct initial eligibility assessments for … processing the disenrollments. The Department can recover premium payments made to MLTC plans for ineligible enrollees. …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/oversight-managed-long-term-care-member-eligibility-follow