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United HealthCare – Empire Plan Drug Rebates
… Insurance Company of New York (United) credited the Department of Civil Service (Department) for all rebate revenue due under its contract … Determine if United HealthCare Insurance Company of NY credited Department of Civil Service for all rebate revenue due under …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesComptroller DiNapoli Releases Municipal Audits
… had almost complete control of the cash receipt function, without adequate oversight. In addition, receipts were not …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… reverses the pool’s dramatic growth of 25% in 2020 and 15% in 2021. In 2022, Wall Street’s pretax profits fell 56% … while the CFY 2023 financial plan assumed a decrease of 35.6% for the securities industry. The securities industry also … in more than two decades. DiNapoli estimates that 1 in 11 jobs in the city is either directly or indirectly …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsState Agencies Bulletin No. 1911
… Purpose The purpose of this bulletin is to provide instructions for … Employees Employees who perform activities related to the COVID-19 vaccine effort, including vaccine hotline, and … activities are affected. Background Per NYS Division of the Budget (DOB), agencies must track expenditures of work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1911-processing-payments-activities-related-covid-19-vaccine-effortSUNY Bulletin No. SU-292
… Purpose The purpose of this bulletin is to provide agency instructions for processing the July … dated 11/10/2019, the discretionary salary increase is comprised of two one-half percent parts. SUNY System … CSL (Correct Salary)- if the employee’s Pay Basis Code is ANN Reason Code CRT (Chang Rate) - if the employee’s Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-292-july-2019-state-university-new-york-suny-managementComptroller DiNapoli Releases School Audits
… reserve. Currently, there is no statutory authority for a district to establish a reserve for post-employment benefits that are not based on employees’ … The district unnecessarily has online banking access for all of its bank accounts. In addition, district officials …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 2022
… Purpose: As we await the enactment of the New York State (NYS) fiscal year 2022-23 budget, OSC would like to provide notice of the possible impact to paycheck distribution and release … and advices in the event the NYS budget or an extender bill is not passed by 10am on Monday, April 11, 2022. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2022-paycheck-distribution-april-13-2022-administration-cycle-paychecksComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … sign time cards showing their approval, and pre-approval for overtime was not required. In addition, the town does not … the town made purchases from the board member’s business for more than $3,000. Town of Caton – Supervisor’s Records …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Altona Volunteer Fire Company, Inc. , City of Gloversville , City of Jamestown and … appropriately and effectively.” Altona Volunteer Fire Company, Inc. – Financial Operations (Clinton County) Company officials did not establish adequate controls or …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … all collections were properly recorded or deposited. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… board did not ensure all goods and services were procured in compliance with state law, district policies or in the best interest of taxpayers. The board did not oversee … even the limited oversight responsibilities outlined in the company’s bylaws. Certain officers hindered the …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-0Franklin Central School District – Health Insurance Cost Savings (2016M-50)
… cost savings by changing health insurance carriers and offering employees a buyout incentive. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/06/franklin-central-school-district-health-insurance-cost-savings-2016m-50Taconic Hills Central School District – Financial Management (2019M-155)
… Findings The Board overestimated appropriations by a total of $12.6 million from 2013-14 through 2017-18. As of June 30, 2018, surplus fund balance totaled approximately … estimates for revenues and appropriations and the amount of fund balance that will be used to fund operations. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/taconic-hills-central-school-district-financial-management-2019m-155Justice Court Fund - Town and Village Court Revenue Report Data Description
… Data Source Certified monthly reports submitted by town and village justices Justice Court Fund system processing of … Violations of numerous: State Statutes; State Codes, Rules and Regulations; Local Laws; and limited Federal Regulations (seldom) Disposition of cases …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-descriptionWestchester Community College – Fixed Assets (2017M-78)
Westchester Community College Fixed Assets 2017M78
https://www.osc.ny.gov/local-government/audits/community-college/2017/06/30/westchester-community-college-fixed-assets-2017m-78State Agencies Bulletin No. 2179
… of additional eligibility criteria regarding the CSEA, M/C and PEF Non-Pensionable Lump Sum Payments which may impact … processing of these Non-Pensionable Lump Sum Payments and to provide processing instructions for entering the … Employees: Employees in CSEA (BU02, BU03, BU04, BU47, and BU97), M/C (BU06, BU18, BU46, BU66, BU78, BU79, BU96, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2179-expanded-eligibility-criteria-regarding-combined-service-civil-serviceInspecting Highway Bridges and Repairing Defects
… highway bridges and addressed related deficiencies in a timely manner as required by State and federal laws. Our … as "Red Flag," "Yellow Flag," and "Safety Flag." A Red Flag designation pertains to the failure or potentially … pertains to a clear and present danger to vehicle or pedestrian traffic, but with no danger of structural failure. …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsCassadaga Valley Central School District – Financial Condition (2013M-249)
… condition and the use of fund balance and reserve funds for the period July 1, 2008 through August 5, 2013. … five elected members. General fund budgeted appropriations for the 2013-14 school year are $19,967,698. Key Findings … as a funding source in the general fund budgets for the same five-year period. Instead, the District has …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/cassadaga-valley-central-school-district-financial-condition-2013m-249IX.8.A Accounting for Federal Refunds – IX. Federal Grants
… All federal refunds will be processed through AP as an adjustment … of whether the grant award is open or closed with the federal agency or whether the appropriation/segregation is … appropriation was used for the same grant or whether the federal agency allows a different grant to receive the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8a-accounting-federal-refundsState Agencies Bulletin No. 1038
… Publication 525, the recovery of wages in the current year for an overpayment occurring in a previous year cannot reduce the employee’s tax liability for the current year. In order to comply with this … the existing earnings codes used to collect overpayments. For further information regarding the withholding and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1038-new-additional-pay-earnings-codes-and-procedures-recovering