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Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Valley Stream Union Free School District #24 is located in the Town of Hempstead in Nassau County. The District, which operates three … did not always account for employees’ leave accruals in accordance with applicable agreements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationOdessa-Montour Central School District – Financial Condition (2016M-71)
… audit was to examine the District’s financial condition for the period July 1, 2012 through February 2, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $15.5 … limit. The District does not have a policy or formal plan for its six reserves. The District did not develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71Jamestown City School District – Financial Condition (2015M-120)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through April 13, 2015. … Board of Education. The District’s budgeted appropriations for the 2014-15 fiscal year were $76 million. Key Findings To … Develop and regularly update a multiyear financial plan for a three- to five-year period that is sustainable and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Addison Central School District – Financial Condition (2016M-30)
… budgets that include the District’s actual needs, based on available current information and historical data. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/addison-central-school-district-financial-condition-2016m-30Moravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were properly managed … productions when planning future meals, which contributed to the cost of producing a meal exceeding the price charged. … revenues and potentially decreasing expenditures to a level that allows the fund to be self-sustaining, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Ticonderoga Central School District – Financial Condition (2013M-154)
… audit was to evaluate the District’s financial condition for the period of July 1, 2010, through December 31, 2012. … update a multiyear financial plan to provide a framework for future budgets and facilitate the District’s management …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Purpose of Audit The purpose of our audit was to determine if the Board ensured that extra-classroom … ledgers throughout the year. Update the ECA fund policy to provide specific guidance for the financial management and … high school ECA funds and take appropriate action to recover any money determined to be due to the high school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomSUNY Bulletin No. SU-356
… starts, stops and contribution changes through the SUNY Retirement at Work portal. Depending on the timing of … will likely take up to 30 days to be reflected in the employee’s paycheck. Questions: Questions regarding this bulletin may be directed to the Payroll Retirement mailbox. Questions regarding SUNY’s Voluntary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-356-process-change-sunys-voluntary-403b-savings-planTown of Rutland – Water and Sewer Charges (2025M-30)
… in billing errors that resulted in $4,634 in overcharges to customer accounts and $4,189 in undercharges. Of 81 … did not develop and adopt written policies and procedures to provide guidance on water and sewer billings and account … of the billing process reviewed quarterly billing reports to help ensure meter readings, estimated readings and amounts …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30SUNY Bulletin No. SU-183
… of 2008 implemented the agreement between the State of New York and UUP and provides for Discretionary Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-183-2011-uup-1-discretionary-increaseComptroller DiNapoli Releases Municipal Audits
… obtained the required number of bids, quotes or request for proposals for seven purchases totaling $102,494, as required by the … there are no procedures to provide a review of timecards for office staff and supervisors. In addition, village …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Foreclosure Filings Fall Nearly 50 Percent Statewide Since 2013
… between 2013 and 2018, from 46,696 to 25,334, according to a report issued today by New York State Comptroller Thomas P. … example, actions taken by the UCS have helped speed the resolution of pending cases. The UCS has been working to … Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-foreclosure-filings-fall-nearly-50-percent-statewide-2013DiNapoli Calls on Companies to Increase Board Diversity
… at a competitive disadvantage. And when companies fail to address shareholder concerns over lack of diversity they … put our portfolio companies on notice that we want them to be responsive and adopt best practices when it comes to … directors. The letter called on the companies to explain how they would address investors’ concerns regarding their …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-calls-companies-increase-board-diversityEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… insurance companies use for paying health care claims when an individual is covered by more than one insurance … by the primary and secondary payers. In circumstances when both spouses/domestic partners receive benefits under … with two Dental Program subscriber plans. Key Findings We identified $492,061 in overpayments for services processed …
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefitsMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… Objective To determine whether Medicaid made improper payments to hospitals for outpatient services that were erroneously …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsUnited HealthCare – Empire Plan Drug Rebate Revenue
… The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The Department … required to negotiate agreements with drug manufacturers for rebates, discounts, and other considerations and pass 100 … of the agreements on to the prescription drug program. For the audit period, January 1, 2010 through December 31, …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Elmcrest’s CFR for the fiscal year ended June 30, 2014. Background Elmcrest is a not-for-profit organization located in Syracuse, New York that … the ages of three and five years. Elmcrest is reimbursed for these services through rates set by SED. These …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the high-cost travelers in the State as well as other … of New York at Binghamton (University) employees for audit with travel expenditures totaling $839,204: six … However, we were only able to audit the expenses incurred for these seven employees from June 14, 2009 and March 31, …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0State Agencies Bulletin No. 2198
… Employees: All employees who receive a Form W-2 Wage and Tax Statement for calendar year 2023 are affected. … E) for 2023, and the Instructions for Form W-2 (Wage and Tax Statement), employers are required to furnish each … Insurance NYS-Ride Transportation Benefit Program CUNY Pre-tax and After-tax Transit Benefit CUNY Transit Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2198-form-w-2-wage-and-tax-statement-tax-year-2023State Comptroller DiNapoli Releases Municipal Audits
… reasonable. The 2023 proposed budget includes county sales tax revenues of $261 million, which is a decrease of …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-audits