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Maine-Endwell Central School District - Leave Records (2019M-40)
… leave taken. The District may have paid as much as $14,200 for the cost of substitute employees for unsupported and potentially inappropriate leave taken. … Increase oversight of personnel responsible for leave accrual records. Explore options for a more …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/maine-endwell-central-school-district-leave-records-2019m-40Canton Central School District - Claims Audit Process (2018M-186)
… review the detailed, supporting documentation for all 17 health insurance claims paid during the audit period totaling … support, the claims auditor was required to conduct an independent and thorough audit of the claims. The claims … should: Review detailed, supporting documentation for all health insurance claims. Audit and approve all scholarship …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186Leaves of Absence and Service Credit – Special 20- and 25-Year Plans
… of absence; or Unpaid leave taken under the federal Family and Medical Leave Act. Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. …
https://www.osc.ny.gov/retirement/publications/1517/leaves-absence-and-service-creditTravel Advisory No. 7
… standard rate for personal vehicle mileage is $.545, for motorcycle mileage is $.515 and moving mileage rate of $.180. …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/7-updated-mileage-ratesOpinion 2006-4
… the opinion. MUNICIPAL FUNDS -- Deposits and Investments (term of an irrevocable letter of credit issued as security by … Municipal Law §10(1)(h) that limit to ninety days the term of an “eligible letter of credit” issued as security for … Law §10(1)(h) that generally limit to ninety days the term of an “eligible letter of credit” issued as security for …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4State Comptroller DiNapoli Releases Municipal & School Audits
… had been running the financial operations of the village with no oversight. As a result of the Comptroller’s audit and … to identify all water outlets. Auditors also reviewed the test results for 40 of the 135 water outlets that exceeded … District officials did not properly report laboratory test results for testing conducted, including the results …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… did not procure all goods and services in accordance with board policy and applicable statutory requirements. As a … officials did not always report laboratory testing results to all parties or within the required time periods and did not notify staff, parents and/or guardians of the results in writing, as …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Administrative Hearings
… by: Email: Email the Hearing Administration Bureau. Mail: Hearing requests sent by regular mail will be considered filed on the date they are received by NYSLRS. Hearing requests sent by certified mail, return receipt requested, are considered filed on the …
https://www.osc.ny.gov/retirement/members/administrative-hearingsPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… billion. Civil Service contracts with UnitedHealthcare (United) to administer the medical/surgical portion of the Empire Plan. United processes and pays medical and surgical claims … by health care providers on behalf of Empire Plan members. United contracts with a large network of health care …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programDiNapoli: Local Communities Reducing Number of Homeless Veterans
… The number of homeless veterans in New York has dropped … The number of homeless veterans in New York has dropped dramatically over the past …
https://www.osc.ny.gov/press/releases/2017/11/dinapoli-local-communities-reducing-number-homeless-veteransArea #1 – IT Policy – Information Technology Governance
… computing environment should dictate the content and number of policies necessary. A small entity with … key that has also been acquired: (1) Social Security number; (2) driver’s license number or non-driver identification card number; or (3) account number, credit or …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyStreet Construction-Related Permits (Follow-Up)
… such as licensed master plumbers. DOT’s Bureau of Permit Management and Construction Control (Bureau) is … The Bureau comprises two offices. The Office of Permit Management (Permit Office) provides customer service … developed and implemented the NYCStreets Permit Management System (NYCStreets), an online application. An applicant must …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followCapital Asset Management (Follow-Up)
… reports. In addition, the Bureau of State Asset and Land Management assists in managing land capital assets by maintaining the State Land Inventory, dispositions of State land, the transfers of …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followState Comptroller DiNapoli Releases Audits
… Managed Care Payments to Unenrolled Providers (Follow-Up) (2025-F-21) The 21st Century Cures Act mandated that managed … Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2025-F-10) The Department of Health … to identify when a third-party health insurance (TPHI) carrier may be responsible for payments for services …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-auditsUse of Electronic Benefit Cards at Prohibited Locations
… Purpose The objective of our performance audit was to determine whether the Office of Temporary and Disability … to identify and prohibit electronic benefit transfer (EBT) card transactions at prohibited locations, and thereby comply … Determine whether the Office of Temporary and Disability Assistance had …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsNew York State Employees and Federal Funding – Federal Funding and New York
… modestly to 7.1 percent. However, the proportion of FTEs in each agency that are supported with federal dollars ranges … by federal funds. In addition, the number of actual State workers whose jobs are backed by federal funding may be … provision of services like workforce training and in-home care for older New Yorkers; and prevention of fraud in …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/new-york-state-employees-and-federal-fundingStreet Construction-Related Permits
… have complied with the application requirements and permit conditions, including completing the project by the scheduled permit expiration date. We also determined whether DOT … such as licensed master plumbers. DOT’s Bureau of Permit Management and Construction Control is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsSelected Programs to Assist Businesses in New York City
… by providing the services of Compliance Advisors (CAs) and Small Business Advocates (SBAs). The three programs … on how to prepare for potential future disasters. CAs and SBAs provide regulatory advice, helping businesses … $11.3 million, with $138.5 million in cumulative savings. CAs and SBAs are SBS professionals who specialize in helping …
https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-cityState Agencies Bulletin No. 2368.1
The purpose of this bulletin is to provide agencies with updated information on the use of Deduction code 433 Unemployment Insurance Owed and notify agencies of new deduction code 509 Unemployment Insurance
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/23681-instructions-use-deduction-code-433-unemployment-insurance-owed-andState Comptroller DiNapoli Releases School Audits
… documentation indicating that district officials sought quotes from various sources before making the purchase. Of … that the purchaser sought a sufficient number of price quotes from various sources. Furthermore, the claims auditor … of the district’s informal policy for securing price quotes for purchases under the competitive bidding …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-2