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New York’s Economy and Finances in the COVID-19 Era (June 24, 2021)
… The U.S. Centers for Medicare & Medicaid Services (CMS) defines telehealth services as “the exchange of medical … all provider and service categories are unavailable, CMS data on telehealth utilization among New York Medicaid … likely to be performed via telehealth than others. The CMS data about the types of telehealth services used by the …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-june-24-2021Review of Credit Card Expenses at Finger Lakes DDSO
… is responsible for coordinating services for approximately 1,500 persons with developmental disabilities living in 150 … did not adhere to state procurement laws for more than 1,400 purchases worth more than $1 million, gave one vendor … time frame. Ensure Finger Lakes DDSO pays a reasonable price for the items until a formal contract is in place. …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoTier 6 Defined Contribution Plan Option
… by a union and Their salary at the time they are hired is at least $75,000. Employees who wish to choose the defined … contribution plan. The defined contribution plan option is the result of a 2012 amendment to Section 390 of the New York State Education Law. It is administered by the State University of New York (SUNY). …
https://www.osc.ny.gov/retirement/employers/tier-6-defined-contribution-plan-optionLong Lake Central School District – Payroll (2016M-90)
… for collecting employees’ time records; recording the hours worked or salaries to be paid; making changes to … records) to ensure that payments were based on the actual hours or days worked and Board-authorized hourly rates or … payrolls to ensure that payments are based on the actual hours or days worked and Board-authorized hourly rates or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90DiNapoli Proposes Option to Help State & Local Governments Pay for Retiree Health Care
… investment pool to help the state and local governments fund retiree health insurance and other post employment benefits (OPEB). … set aside funds for retiree health insurance and instead fund it on a “pay-as-you-go” basis or out of pocket. The … investment pool to help the state and local governments fund retiree health insurance and other post employment …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-proposes-option-help-state-local-governments-pay-retiree-health-careNew York State Comptroller DiNapoli on NYC Executive Budget
… Budget today, totaling $99.7 billion, allocating funds to newly announced agency initiatives and addressing a number … dramatically from budget adoption and still has room to improve before the end of the year. "This improvement … transfer, total budgeted spending in FY 2023 is expected to near $105 billion. “The Executive Budget mitigates some …
https://www.osc.ny.gov/press/releases/2022/04/new-york-state-comptroller-dinapoli-nyc-executive-budgetImplementation of Train Service to Grand Central Madison
… Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a manner that addressed customer … ease overcrowding at Penn Station. The MTA Grand Central Madison Concourse Operating Company is responsible for … Rail Road LIRR implemented train service to Grand Central Madison GCM terminal in a manner that addressed customer …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonDiNapoli: New York’s Employee Stock Ownership Plans Lead Nation in Assets
… can benefit all stakeholders.” Employee ownership (EO) is a broad concept describing arrangements in which employees … they work for, and only 12% of the U.S. workforce is employed in companies that are employee owned. One of the most popular forms of employee ownership is Employee Stock Ownership Plans (ESOP) which combine …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-new-yorks-employee-stock-ownership-plans-lead-nation-assetsState Health Department Should Improve Enforcement of Nursing Home Violations
… The state Department of Health (DOH) needs to fix problems and delays with how it is assessing fines to nursing homes after violations are found, according to an audit released today by State Comptroller Thomas P. … The state Department of Health DOH needs to fix problems and delays with how it is assessing fines to …
https://www.osc.ny.gov/press/releases/2016/02/state-health-department-should-improve-enforcement-nursing-home-violationsNew Customer-Focused Subway Metrics
… Program The Metropolitan Transportation Authority (MTA) is a public benefit corporation chartered by the New York State Legislature in 1965. Transit is an agency of the MTA that operates New York City’s subways … its bus service. Under the Public Authorities Law, the MTA is required to issue an annual report on its mission …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsTown of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… Purpose of Audit The purpose of our audit was to examine controls over payroll and fuel inventory for the … processing payrolls, creating checks, making adjustments to the payroll system and reconciling the payroll bank account. Department heads are not required to sign time cards showing their approval. The Town does not …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Erie Community College – Board Oversight and Management of College Resources (2015M-212)
… Purpose of Audit The purpose of our audit was to assess Board oversight and management of College resources for the period September 1, 2013 through … Erie Community College Board Oversight and Management of College Resources 2015M212 …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… method of compensating Village officials and credit card usage for the period June 1, 2010, through April 30, … payroll. The Board did not adopt a comprehensive credit card policy. Although the Village adopted a credit card policy on April 23, 2012, this policy only set the …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198State Comptroller DiNapoli Releases Municipal & School Audits
… today announced the following local government and school audits were issued. Remsenburg-Speonk Union Free School District – Financial Management (Suffolk County) The … STATE COMPTROLLER DiNAPOLI RELEASES MUNICIPAL SCHOOL AUDITS New York State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Adequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
… for Aid and Incentives for Municipalities (AIM) and Video Lottery Terminal (VLT) aid which may not be realized. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10Village of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and … separation from service, represent a significant portion of a village’s annual budget. To properly control and account … accounting for approximately $800,000 (40 percent) of the total. Audit Summary Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123Fredonia Central School District – Lead Testing and Reporting (S9-25-6)
… since been identified as toxic to people, especially young children. Lead poisoning can cause neurological issues such as slowing children’s growth, causing learning and behavioral issues or causing … difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, New York State (NYS) …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/15/fredonia-central-school-district-lead-testing-and-reporting-s9-25-6Accidental Disability – Police and Fire Plan
… 30 days of the date of the accident, if your employer is covered by the Workers’ Compensation Law or if the … alleged incapacity. If no written notice of the accident is filed as noted above, you may still be eligible for this … If approved, the accidental disability retirement benefit is a lifetime pension equal to three-quarters (75 percent) of …
https://www.osc.ny.gov/retirement/publications/1512/accidental-disabilityMedicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… received Medicaid-funded sexual dysfunction and erectile dysfunction drugs, procedures, and supplies, and whether controls are in place to prevent abuse and misuse … inappropriately received Medicaidfunded sexual dysfunction and erectile dysfunction drugs procedures and supplies …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andAccidental Disability – State University Police Plan
… perform your job as the natural and proximate result of an on-the-job accident that was not due to your own willful negligence, you … after contact with members of the public. Notice of Accident To be eligible for this benefit, you must file an …
https://www.osc.ny.gov/retirement/publications/1823/accidental-disability