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Internal Controls Over Selected Financial Operations
… financial operations to provide reasonable assurance that State assets are appropriately managed and safeguarded. The … September 16, 2019. About the Program DMNA manages the State’s military forces, which are composed of the New York … who no longer worked for DMNA and lack of follow-up on unsubmitted support for credit card purchases that were …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsComptroller DiNapoli Releases Municipal Audits
… to promote openness in government and provide taxpayers with better access to the financial workings of government. … …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… to prevent FFS payments for MLTC covered services. Work with Local Districts and develop a process to identify and …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansState Agencies Bulletin No. 2237
… Agency Master File Agency Actions: Agencies should work with their Information Technology staff to make the necessary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsSelected Aspects of Discretionary Spending
… $5.2 million that were discretionary in nature. Each public authority and benefit corporation should have formal …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … records. As a result, nine employees were paid $86,704 for unused sick and vacation days without proper … they were not entitled and overpaid one employee $4,928 for unused sick days upon retirement. Niagara Falls Water …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0CVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… if CVS Health appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department … health insurance coverage to over 1.2 million active and retired State, participating local government, and school … their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… The Authority was established pursuant the New York State Public Housing Law and operates six properties in the City of …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… management of the Town Hall/highway garage capital project for the period January 1, 2007 to May 31, 2013. Background … over $2.2 million, with the remaining work, scheduled for completion in December 2013, expected to incur additional … use contract services and did not properly plan and budget for them. Further, they did not monitor expenditures against …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… 30, 2016. Background The Village of Shoreham is located in the Town of Brookhaven in Suffolk County and has approximately 515 residents. The … and one part-time Court clerk that collected $3,435 in fines and fees during our audit period. Key Findings …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root in Montgomery County and the Towns of Carlisle and Sharon in Schoharie County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraHamburg Central School District – Capital Project (2014M-129)
… to assess the District’s use of capital project resources for the period July 1, 2010 through March 26, 2014. … employees. The District’s budgeted appropriations for the 2013-14 are $60.3 million. Key Findings We found that … items in the Summary were not sufficiently detailed for the taxpayer to know exactly what work was to be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129State Agencies Bulletin No. 1080
… employees who are now deceased should be returned to OSC with a completed Next of Kin Affidavit ( Form AC 934-P ) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1080-final-refunds-deduction-code-101-bondsAccounts Payable Advisory No. 20
… SFS Imaging and Attachment Guidance; Record Retention for Accounts Payable Vouchers Guidance: Consistent with the Guide to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsLiberty Central School District – Budget Review (B4-13-4)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4DiNapoli: State Pension Fund Valued at $254.1 Billion at End of First Quarter
… York State Common Retirement Fund is one of the largest public pension funds in the United States. The Fund holds and …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-state-pension-fund-valued-2541-billion-end-first-quarterDiNapoli: State Pension Fund Valued at $283.9 Billion at End of First Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $283.9 … bonds, and mortgages (21.9%), private equity (14.4%), real estate and real assets (14.0%) and credit, absolute …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-pension-fund-valued-283-point-9-billion-end-first-quarterEnforcement of Article 19-A of the Vehicle and Traffic Law
… and Traffic Law. Article 19-A: Special Requirements for Bus Drivers (Law) created qualification standards for bus drivers. The Department is responsible for overseeing the State’s Article 19-A Program (Program) and …
https://www.osc.ny.gov/state-agencies/audits/2019/02/07/enforcement-article-19-vehicle-and-traffic-lawCUNY Bulletin No. CU-541
… are processed through PayServ to facilitate crediting retirement service. Effective Date(s) Based on the Summer … (enter as a negative amount) Goal Balance: Leave blank Retirement and Deduction Information Grant payments are included as salary for retirement purposes and are subject to dues. Payroll Register …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-541-2016-city-university-new-york-cuny-research-foundationCUNY Bulletin No. CU-505
… are reimbursed by the CUNY RF. The work may be performed in any facility but must be paid from the college where the … IC 18 ZCT CUNY SR Grant – Tax Levy IC 19 Agency Actions In order to process the Summer 2015 CUNY Research Foundation Grant Payments, agencies must be in receipt of the CUNY RF Payment Authorization Form and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-505-2015-city-university-new-york-cuny-research-foundation