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DiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… relying more and more on public authorities to undertake most borrowing on its behalf, bypassing a Constitutional … local authorities spent a combined $66.8 billion in the most recent fiscal years reported (fiscal years vary, but …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityCity of Dunkirk – Budget Review (B25-1-8)
… independent evaluation of the City’s proposed budget for 2026. Background Chapter 56 of the Laws of 2024, Part DD (the … bill which totaled more than $2.7 million in February 2026. Therefore, we estimate that the $5 million remaining … million in revenues received in the first three months of 2026 will not be sufficient to pay for the City’s monthly …
https://www.osc.ny.gov/local-government/audits/city/2025/11/21/city-dunkirk-budget-review-b25-1-8United HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… district employees and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering a … United processes a non-participating provider’s claims, it is with the understanding that Empire Plan members are liable …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialistsUnited HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… employees, as well as their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering a … United processes a non-participating provider’s claims, it is with the understanding that Empire Plan members are liable …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryUnited HealthCare – Overpayments for Services Provided by Hudson Valley Bone and Joint Surgeons, LLP
… employees, as well as their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering a … United processes a non-participating provider’s claims, it is with the understanding that Empire Plan members are liable …
https://www.osc.ny.gov/state-agencies/audits/2016/09/08/united-healthcare-overpayments-services-provided-hudson-valley-bone-and-joint-surgeons-llpCorporate Governance
… sustainable financial performance. The Fund uses a range of tools, including direct engagement, letter writing, … to advance priority issue areas, guided by the principles of transparency, accountability, and long-term value … Inclusion A diverse and inclusive workforce is a hallmark of companies with sustainable long-term strategies. Companies …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceUnexpected Delays and Events
… Background The Metropolitan Transportation Authority (MTA) is a State public authority created under Article 5, Title 11 … MTA constituent agencies, the Long Island Rail Road (LIRR) is both the largest commuter railroad and the oldest railroad … Zone. According to its mission statement, the LIRR is committed to providing excellent rail transportation …
https://www.osc.ny.gov/state-agencies/audits/2019/02/27/unexpected-delays-and-eventsFederal Spending by Major Funding Streams and Functions – Federal Funding and New York
… is received by New York State through grants for a range of purposes, including health care, transportation, public … and emergency response and recovery. The greatest share of federal receipts – an estimated 87 percent in SFY 2026 – … are as projected in January 2025 Source: NYS Division of the Budget, FY 2026 NYS Executive Budget Financial Plan …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/federal-spending-major-funding-streams-and-functionsEnvironment, Energy and Agriculture – 2023 Financial Condition Report
… Department of Environmental Conservation (DEC) In SFY 2022-23, DEC All Funds spending totaled $1.5 billion, an increase of $135.3 million (10.1 percent) from SFY 2021-22, with local … by the federal Infrastructure Investment and Jobs Act of 2021. As of March 31, 2023, employment at DEC was 2,885 …
https://www.osc.ny.gov/reports/finance/2023-fcr/environment-energy-and-agricultureState Agencies Bulletin No. 1006
… (excluding Location and/or Inconvenience Pay) *Daily Rate is prorated if the teacher works less than 100%. If a teacher is not in Active pay status for the entire pay period, the … Automatic Restoration of Contract Pay After the payroll is audited for Pay Period 12L Administration and Institution, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1006-restoration-contract-pay-and-additional-pay-21p-institution-teachersState Agencies Bulletin No. 1084
… (excluding Location and/or Inconvenience Pay) *Daily Rate is prorated if the teacher works less than 100%. If a teacher is not in Active pay status for the entire pay period, the … Automatic Restoration of Contract Pay After the payroll is audited for Pay Period 12L Administration and Institution, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1084-restoration-contract-pay-and-additional-pay-21p-institution-teachersSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… May 13, 2013. Background The South Fallsburg Fire District is a district corporation of the State, distinct and separate … a monthly basis. Ensure that the Annual Financial Report is filed with the Office of the State Comptroller within 60 … Ensure that the annual audit of the financial records is performed in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… March 12, 2013. Background The Olcott Fire Company, Inc. is an all volunteer organization which provides fire … to the Town of Newfane in Niagara County. The Company is governed by a 13-member Executive Board, which includes a … $10,000 annually if the number of cellular telephones is reduced from 18 to five. The Treasurer inappropriately …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… 27, 2012. Background The Lakeville No. 2 Fire District is a district corporation of the State, distinct and separate … from the Town of Livonia, in Livingston County, where it is located. The Board of Fire Commissioners comprises five … how the project will be financed, and that the project is permissible by law. Ensure that District officials comply …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Lakeland Fire District – Travel and Conference Costs (2013M-145)
… November 30, 2012. Background The Lakeland Fire District is located in the Town of Islip in Suffolk County. The District is governed by an elected five-member Board of Fire … daily rate for meals and lodging to ensure that travel is cost-effective and reasonable. Had the Board implemented …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Jericho Fire District – Professional Services (2012M-236)
… January 1, 2011 to July 31, 2012. Background The Jericho Fire District is a district corporation of the State, … May 2007, states that the trainer is to be paid $40 per hour, during our audit period he was paid $50 per hour for his services. Key Recommendations Consider amending …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… 2012. Background The Brentwood Volunteer Fire Department is located in the Town of Islip in Suffolk County. The … Chiefs, a Secretary and a Treasurer. The Department is operated in accordance with its bylaws, and is governed by an eight-member Board of Trustees. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Albany Public Library – Leave Accruals (Albany County) There is no procedure in place to verify that leave credits earned …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Orange County Community College – Information Technology and Financial Activities (2017M-111)
… 1, 2016. Background Orange County Community College is located in Orange County. The College, which has two campuses and about 5,500 students, is governed by a 10-member Board of Trustees. Expenditures … plan has not been established. The purchasing policy is inadequate because it does not address all New York State …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialSUNY Bulletin No. SU-170
… July 1, 2010. Effective Date(s) 1% Discretionary Increase is effective 7/1/10, Pay Period 7L, paychecks dated 7/21/10 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-170-2010-discretionary-increase-suny-management-confidential