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Opinion 90-35
… reasonably anticipated that a political subdivision will spend in the aggregate over $5,000 for the purchase of fuel … it may be reasonably anticipated that the district will spend in excess of the $5,000 threshold for a particular item …
https://www.osc.ny.gov/legal-opinions/opinion-90-35Opinion 96-1
… real property for the preservation, protection and storing of fire apparatus and equipment, for the social and …
https://www.osc.ny.gov/legal-opinions/opinion-96-1DiNapoli: 2023 Wall Street $34 Billion Bonus Pool Relatively Flat Over 2022
… the financial sector’s ability to generate revenue and turn profit is critically important to New York. Methodology …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-2023-wall-street-34-billion-bonus-pool-relatively-flat-over-2022Medicaid Payments Made Pursuant to Medicare Part C (Follow-Up)
… in our audit report, Medicaid Payments Made Pursuant to Medicare Part C (Report 2012-S-133). Background Medicaid … Medicaid recipients are also enrolled in Medicare. Under Medicare Part C, also known as Medicare managed care or … Medicare benefits. Medicare pays a fixed amount for each Medicare Part C beneficiary every month to companies offering …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/medicaid-payments-made-pursuant-medicare-part-c-followLegal Aid Society
… social workers, investigators, etc.) to minors residing in ten New York counties. To carry out the AFC Program in the … Courts overpaid Legal Aid $412,184 for fringe benefit expenses that were not actual and allowable under the terms … and moved $546,803 from non-personal services budget categories to personal services budget categories without …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyEnforcement of Commission Orders and Other Agreements
… Objective To determine whether the Public Service Commission (Commission) monitors utilities’ compliance with merger/acquisition Commission Orders and other agreements (including performance … To determine whether the Public Service Commission Commission monitors utilities compliance with …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsPayroll Improvement Project Bulletin No. PIP-010
… terminated after January 1, 2015 will be converted at Go Live. Background The Office of the State Comptroller is … Effective Dates All changes for 9.2 are effective at Go Live, scheduled for March 15, 2021. Conversion Changes Plan … Code Election Options - Percent Agency Actions Upon Go Live, agencies must use the new USA-Pension Plans page for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92State Comptroller DiNapoli Releases Municipal & School Audits
… Finally, the school’s former operations manager was arrested in December 2024 for the alleged theft of $1,100 in …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 1852.1
… the taxable value of personal use of an employer-provided vehicle and chauffeur services in the New York State Payroll System (PayServ) for tax year 2020. Due to the … Agencies are required to provide the Office of the State Comptroller (OSC) with the value of the personal use of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedProblem Gambling Treatment Program (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit … Program ( 2018-S-39 ) . About the Program The Office of Addiction Services and Supports (OASAS) is responsible for … To assess the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followCity of Newburgh – Budget Review (B6-15-24)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61524 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Salem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… internal controls over extra-classroom activity funds for the period July 1, 2012 through June 30, 2013. Background … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year totaled approximately $11.1 … adopt and implement appropriate policies and procedures for the extra-classroom activity fund. The audit identified …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomVillage of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… financial condition and its accountability over the water and sewer funds for the period June 1, 2012 through May … classify the amounts due to the general fund from the water and sewer funds. For the fiscal year ending May 31, 2013, the water and sewer funds owed the general fund $440,974. For the …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Eastchester – Parking Ticket Collections (2012M-246)
… for parking violations. Key Findings The Court’s parking ticket collection rate exceeded 85 percent during fiscal … August 28, 2012, they still remained on the unpaid parking ticket record. Town officials stated that parking ticket revenue is not included in the budget as a revenue …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Board of Cooperative Educational Services (BOCES) capital asset records were complete and accurate. Key Findings BOCES’ capital asset records were not complete or accurate to ensure that … purchased for $33,349, were not recorded in the capital asset records. 13, purchased for $22,099, were recorded with …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Village of Ocean Beach – Credit Card Usage (2022M-206)
… Audit Objective Determine whether the Village of Ocean Beach (Village) Board of Trustees (Board) ensured that … Determine whether the Village of Ocean Beach Village Board of Trustees Board ensured that employees …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… County Industrial Development Agency is an independent public corporation whose purpose is to promote, develop and … and recreation facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andState Agencies Bulletin No. 1946
… agency address to be displayed on Employee Form W-2 for Tax Year 2021. Effective Dates This bulletin is effective … Agency Actions Agencies must verify the agency return address for all Department ID(s) associated with their … gency name and address corrections may be directed to the Tax and Compliance mailbox. Email requests should indicate " …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1946-verification-agency-return-address-employee-form-w-2-wage-and-taxUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… Universal Pre-Kindergarten Program: Monitoring of Health and Safety Requirements (Report 2016-S-10 ). Background The … of the UPK providers’ compliance with applicable health and safety regulations was sufficient. We found the … did not directly monitor UPK providers for health and safety. Instead, the Department relied on the school …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followMedicaid Program – Medicaid Claims Processing Activity October 1, 2015 Through March 31, 2016
… of about $29 billion. The claims are processed and paid in weekly cycles, which averaged over 7.7 million claims and $1 …
https://www.osc.ny.gov/state-agencies/audits/2016/11/30/medicaid-program-medicaid-claims-processing-activity-october-1-2015-through-march-31-2016