Search
Hubbardsville Fire District - Board Oversight (2018M-107)
… adequate oversight of the District’s financial operations and fuel inventories. Key Findings The Board did not: Annually audit the Treasurer’s books and records or request to review budget-to-actual reports and bank statements. Properly establish its capital reserve …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Town of West Seneca - Capital Project Management (2019M-195)
… agreed with our recommendations and indicated they planned to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Poughkeepsie City School District – Information Technology (2019M-166)
… level agreements (SLAs) with its IT service providers. In addition, sensitive information technology (IT) control … training. Ensure that all IT services are provided based on a formal service level agreement. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166Loan Payroll Deductions – Legacy Reporting
… a notification is sent to the employer through Retirement Online giving the amount to be deducted from the member’s … (and make additional payments) through their Retirement Online member accounts . Reporting Loan Payments Employers … outstanding loan. We will notify you through Retirement Online when to change the loan deduction amount so members …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductionsOversight of the Home Delivered Meals Program
… Objective To determine whether the New York City Department for the Aging (DFTA) effectively … in January 2021. About the Program In testimony before the New York City (NYC or City) Council on September 20, 2021, … To determine whether the New York City Department for the Aging DFTA effectively …
https://www.osc.ny.gov/state-agencies/audits/2022/01/20/oversight-home-delivered-meals-programSUNY Bulletin No. SU-337
… within the same pay period, those monies must be included in the calculation of the overtime. In the past, manual calculations were required to include these earnings in the total amount of overtime monies paid. To alleviate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-337-change-overtime-processing-procedures-suny-employeesBeekmantown Fire District No. 1 – Board Oversight (2025M-70)
… [read complete report – pdf] Audit Objective Did the Beekmantown Fire District No. 1 (District) Board of … account and a savings account. Audit Summary The Board did not adequately oversee the District’s financial … that were for appropriate District purposes. The Board did not: Provide oversight of the Secretary-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/13/beekmantown-fire-district-no-1-board-oversight-2025m-70State Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … to protect taxpayer dollars from waste, fraud and abuse. New York’s school districts annually spend approximately $60 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 191
… Overtime Meals, Inconvenience Pay, Hazardous Duty Pay, Safety Incentive Differential and Standby Pay. The Overtime … Intermittent Inconvenience ( IIP , IP1 , IP2 and OIS ), Safety Incentive Differential ( SDS , SDO ), Hazardous Duty … will not be available for employees in BU 01 or BU 67 Safety Incentive Differential: Rate Increases and Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/191-new-earn-codes-overtime-meals-and-intermittent-inconvenience-pay-andArea #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… to establish expectations, a service level agreement (SLA) should be used to help further expectation clarity and measurement methods. An SLA is different from a traditional written contract in that … are released throughout the year are installed timely, the SLA should indicate exactly what operating system(s) and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesState Comptroller DiNapoli Releases Audits
… systems used by NFTA on 66 devices. Homes and Community Renewal: Office of Rent Administration (ORA): Collection of …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-audits-0Opinion 2003-4
… a proper charge against the fire district (17 Opns St Comp, 1961, p 315; see, also, e.g., In Re White , 51 App … the [local government]" ( Seif v City of Long Beach , 286 NY 382 at p 388). 2 Further, it is also well established that … (see, e.g., Seif v City of Long Beach , supra ; 1990 Opns St Comp No. 90-25, p 58). Under the doctrine of ratification, …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4CVS Health – Temporary Holding Account Rebate Revenue
… Objective To determine if CVS Health remitted to the State Department of Civil Service all … to eligible prescription drug claims maintained in CVS Health’s temporary holding account. Our audit covered the … December 31, 2018. About the Program The New York State Health Insurance Program (NYSHIP), administered by the …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenuePine Valley Central School District –Financial Management and Procurement (2014M-36)
… July 1, 2012 through January 7, 2014. Background The Pine Valley Central School District (District) is located in … Pine Valley Central School District Financial Management and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementTown of Clare – Fiscal Stress (2013M-317)
… to April 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about 105 residents. The … relied on appropriated fund balance as a financing source in the annual budgets, and in some years, it appropriated more fund balance than was …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Cost-Saving Ideas: Justice Court Consolidation Process
… with Town Clerks Joint Public Hearing Held on Notice Resolution/Petition Approved Prepare Joint Resolution … with Town Clerks Joint Public Hearing Held on Notice Resolution/Petition Approved Prepare Joint Resolution … with Town Clerks Joint Public Hearing Held on Notice Resolution/Petition Disapproved Current Justice Court …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-justice-court-consolidation-processDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… New York state has more than 500 workforce development programs offered by nearly two dozen state … today by State Comptroller Thomas P. DiNapoli. “Workforce development is crucial to help New York recover from the … DiNapoli said. “As the lead agency in workforce development, the Department of Labor needs to pay closer …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationOpinion 2007-5
… reserve established for a specific improvement or specific item of equipment into another capital reserve fund is not … reserve established for a specific improvement or specific item of equipment into another capital reserve fund is … improvement," or (2) the acquisition of a specific item or type of “equipment” (General Municipal Law § 6-c …
https://www.osc.ny.gov/legal-opinions/opinion-2007-5Opinion 92-38
… filling in village) VILLAGE BOARD -- Powers and Duties (approval of nomination for fire chief); (appointment of fire … who previously was not approved by the board (17 Opns St Comp, 1961, p 197; see also 31 Opns St Comp, 1975, p 112; … (Village Law, §10-1018). December 28, 1992 Barbara R. Lake Potter, Esq., Village Attorney Village of Hammond …
https://www.osc.ny.gov/legal-opinions/opinion-92-38Empire BlueCross BlueShield – Controls Over Payments for Special Items
… range of services including, but not limited to, hospital services, office visits, home care, medical … 2012, the Office of the State Comptroller (OSC) completed 21 audits of Empire’s payments for special items. Systemic … item implant claims processed during the 18-month period July 1, 2015 to December 31, 2016, Empire recovered $208,993 …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-items