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Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly audited claims and … disbursements. Key Findings Based on our sample of $1.1 million in claims and disbursements reviewed, Village … Village officials did not: Ensure an independent review of Parks and Recreation Department (Department) claims …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134State Agencies Bulletin No. 2050
… NYSPO users will be required to establish and use MFA at login. New and existing users will not be able to access …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2050-multifactor-authentication-new-york-state-payroll-onlineTown of Owego – Shared Services Facility Capital Project (2022M-42)
… [read complete report - pdf] Audit Objective Determine whether the Town of … finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all … Town officials disagreed with certain findings in our report. Appendix B includes our comments on issues Town …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Village of North Haven – Collections (2024M-99)
… which, if implemented, will improve the Village’s collections process. Village officials generally agreed … and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Yates County – Court and Trust Funds (2025-C&T-1)
… complete report - pdf] Purpose of Review Our objective was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the … 1, 2022 through December 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1Other Bulletin No. 38
… Purpose To provide the State University Construction Fund instructions for … the payment. The system will calculate an adjustment for all earnings reported in a single entry based on the salary … should utilize Locked Query #49 to identify a complete list of regular earnings and retroactive adjustments if there …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-38-april-2016-and-april-2017-suny-construction-fund-scf-civilCUNY Bulletin No. CU-430
… Enduring Freedom.” In pay status on or before 3/4/2011. If on approved leave without pay, will receive the applicable … date order from oldest date to current date. For example, if appropriate, submit the 7/1/03 Pay Change, followed by the … in the General Comments page or on a separate worksheet. If the agency uses a worksheet, the worksheet must be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-430-retroactive-rate-increases-and-lump-sum-payment-locksmithsState Comptroller DiNapoli Releases Municipal Audits
… , Warren County and the West Albany Fire District. "In today's fiscal climate, budget transparency and … and completely collected, recorded, deposited and reported in a timely manner. Of the 105 vehicle and traffic tickets … Oversight of the department's financial activities could be improved. The department constitution does not define the …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… Purpose To determine whether Long Island Bone and Joint, LLP waived Empire Plan members’ … covering a range of services from inpatient hospital care to outpatient surgical procedures and physician office …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpOversight of Nurse Licensing
… completed within 180 days. Any investigations that remain open after 360 days are upgraded to a Priority 1 status. … 215 Priority 1 and 7,987 Priority 2–4) that were open at some point from April 1, 2014 to February 28, 2017: … established six-week time frame; on average, they were open over seven months. 482 lower-priority (Priority 2–4) …
https://www.osc.ny.gov/state-agencies/audits/2017/09/29/oversight-nurse-licensingSUNY Bulletin No. SU-196
… employees. Affected Employees Part-time employees in the State University Professional Services Negotiating … or completed seven consecutive years of full time service in the title of Lecturer or in any of the titles listed in Article XI, Appendix B, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-196-500-service-award-part-time-psnu-employees-representedOpinion 94-12
… or statutory amendments that bear on the issues discussed in the opinion. FIRE DISTRICTS -- Powers and Duties … The lease may be for a reasonable term and must be in exchange for fair and adequate consideration. Prior to … building code or other similar requirements. This is in reply to your letter concerning a proposed lease of fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-12State Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … school districts annually spend approximately $60 billion in federal, state and local funds. For additional background … of $4.4 million per year from 2012-13 through 2014-15. In addition, the board adopted budgets that included about …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-school-auditsOpinion 88-7
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES - Proceeds (use of surplus … not from the surplus bond proceeds. File No. 3046 relied in part on section 165.00 of the Local Finance Law relative … purposes, except as otherwise provided by law, could, in the board's discretion, either be kept upon deposit and …
https://www.osc.ny.gov/legal-opinions/opinion-88-7Homeless Services Housing Needs Assessment
… to Local Districts for sheltering homeless clients, State reimbursement costs have remained relatively constant from …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentDiNapoli: New York Power Authority’s Installation of Electric Vehicle Chargers Years Behind Schedule
… in the roll-out should be better prepared with effective strategies for promoting EV usage among New Yorkers, as … didn’t use charging data to determine which locations are popular and might benefit from more ports. NYPA’s own …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-new-york-power-authoritys-installation-electric-vehicle-chargers-years-behind-scheduleState Police Bulletin No. SP-244
… Purpose: The purpose of this bulletin is to inform the Division of … 2024 State Police Hazardous Duty Pay. Affected Employees: All employees of the Division of State Police in the State … NPAY770 – One Time Payment Report This report identifies all employees who receive 2024 State Police Hazardous Duty …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-244-2024-hazardous-duty-pay-eligible-employees-state-police-troopers-unitDiNapoli: New York State Pension Fund Helping Build a Lower Carbon Future
… As a result of the agreements, the Fund, which owns shares in each company with respective values of $5.9 and $3 … Energy (29%), Westar Energy (28%) and DTE Energy (27.5%). In response to another shareholder proposal filed by … . The IPCC has estimated that a 55 percent reduction in global GHG emissions is needed by 2050 to stabilize global …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-new-york-state-pension-fund-helping-build-lower-carbon-futureChild Care Stabilization Grants
… Objective To determine whether the Office of Children and Family Services has established … was either inadequately supported or not supported at all. This included, for example: $90,916 for which five … site visit, the provider stated their employees declined all these benefits but could provide no further explanation …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsOpinion 89-35
… This opinion represents the views of the Office of the State Comptroller at the time … may also require that the comptroller countersign all checks required to be signed by the supervisor (Town Law, … to be adhered to for each type of investment, an approved list of trading partners with investment limits and a …
https://www.osc.ny.gov/legal-opinions/opinion-89-35