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Hendrick Hudson Central School District - Financial Condition (2019M-24)
… adequately plan and monitor the District’s finances to ensure fiscal stability. Key Findings The Indian Point Nuclear Power Plant (Indian Point) is expected to shut down beginning in 2020 with a potential revenue loss of over 30 percent to the District within five years. District officials have …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hendrick-hudson-central-school-district-financial-condition-2019m-24Western New York Maritime Charter School - Student Enrollment and Billing (2019M-176)
… accounting firm. An incorrect formula was used to calculate State aid attributable to special education … 2018-19 school year. School officials did not obtain the required residency documentation for 52 out of 55 students in … agreed with our recommendations and indicated they plan to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/11/22/western-new-york-maritime-charter-school-student-enrollment-and-billingAudit of the Tuition Assistance Program at Dowling College
… Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … Aviation, Business, and Education. Undergraduate tuition for full-time study is about $12,700 per semester. Current … TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeState Agencies Bulletin No. 283
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit … Employees eligible to receive advance Earned Income Credit payments for 2002. Background Internal Revenue Regulations … for advance payment of Earned Income Credit to file a new W-5 "Earned Income Credit Advance" certificate each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/283-advance-payment-earned-income-creditVoluntary Credits and Deductions Program
… and Deductions Program allows eligible organizations to collect payments from NYSLRS retirees …
https://www.osc.ny.gov/retirement/third-party-organizations/vcdpUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… Objective To determine whether UnitedHealthcare Insurance Company of … (Civil Service), provides health insurance coverage to over 1.2 million active and retired State, participating …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesState Agencies Bulletin No. 344
… Purpose To explain the procedure for the annual review of employees with Earned Income Credit … Employees eligible to receive advance Earned Income Credit payments for 2003. Background Internal Revenue Regulations … for advance payment of Earned Income Credit to file a new W-5 "Earned Income Credit Advance" certificate each …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/344-advance-payment-earned-income-creditVillage of Unadilla – Procurement (2022M-182)
… of Unadilla (Village) officials used a competitive process to procure goods and services. Key Findings Village … was not sought for: Any of the five purchases subject to competitive bidding requirements during the audit period … 10 purchases totaling $57,898 which were subject to the procurement policy. Insurance coverage and …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Town of Colesville – Procurement (2023M-92)
… $1.2 million, officials did not properly seek competition for three purchases totaling $170,575. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-colesville-procurement-2023m-92Town of Marathon – Claims Audit Process (2022M-124)
… Objective Determine whether the Town of Marathon (Town) Board (Board) properly audited claims prior to payment. Key … was not properly auditing claims prior to approving them for payment. As a result, the risk is increased that claims … action. … Determine whether the Town of Marathon Town Board Board properly audited claims prior to payment …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-claims-audit-process-2022m-124State Agencies Bulletin No. 2058
… dues increase. Affected Employees: Employees represented by the DC37 in Bargaining Unit SK are affected. Background: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2058-district-council-37-dc37-local-1070-dues-increaseUnclaimed Funds
New York State has $19 billion in lost money and wants to give it back
https://www.osc.ny.gov/unclaimed-fundsDiNapoli: State Agency Overtime Pay Hits $787 Million
… was at the highest level within the past decade, rising to $787 million, according to a report by State Comptroller Thomas P. DiNapoli. Overtime … increasingly high costs for overtime, New York needs to find ways to better manage costs while providing taxpayers …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-state-agency-overtime-pay-hits-787-millionSign up for emails DiNapoli: Former Tupper Lake Fire Treasurer Pleads Guilty in $30k Theft
… Lake Volunteer Fire Department (VFD) Treasurer Timothy J. Brown pleaded guilty to grand larceny and agreed to repay the … and investigation by State Comptroller Thomas P. DiNapoli. Brown, 54, of Tupper Lake, pleaded guilty in Franklin County … five years probation along with the $30,000 restitution. Brown also admitted pocketing $3,500 one summer from chicken …
https://www.osc.ny.gov/press/releases/2016/02/sign-emails-dinapoli-former-tupper-lake-fire-treasurer-pleads-guilty-30k-theftOpinion 92-11
… -- Self-Insurance (transfer from insurance reserve to reserve for property loss and liability claims) MUNICIPAL … claims) SCHOOL DISTRICTS -- Reserve Fund (no authority to transfer from insurance reserve to reserve for property loss and liability claims) GENERAL …
https://www.osc.ny.gov/legal-opinions/opinion-92-11Wall Street Bonuses and Profits Decline in 2015
… in New York City’s security industry declined by 9 percent to $146,200 in 2015 as industry-wide profits declined by 10.5 percent, according to an estimate released today by New York State Comptroller … said. “While the cost of legal settlements appears to be easing, ongoing weaknesses in the global economy and …
https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015Monitoring of Select Programs
… Objective To determine if the New York State Office for the Aging’s policies and procedures for select programs are adequate to ensure Area Agencies on … to July 2021. About the Program The New York State Office for the Aging (NYSOFA) helps New York residents aged 60 or …
https://www.osc.ny.gov/state-agencies/audits/2022/01/21/monitoring-select-programsState Comptroller Thomas P. DiNapoli Statement on New York City’s Preliminary Budget
… “New York City is contending with the devastating economic … and boost the regional economy so that it can recover.” … New York City is contending with the devastating economic …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-thomas-p-dinapoli-statement-new-york-citys-preliminary-budgetOpinion 88-1
… U.S. Postal Service is an agency of the federal government for purposes of this section. GENERAL MUNICIPAL LAW, §72-h; … a particular parcel of village property is unneeded for village purposes is a question of fact. This is in reply … whether the parking lot may be determined to be unneeded for village purposes if the proceeds from the sale of the …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Town of Sherburne – Budgeting (2025M-3)
… 31, 2020 – December 31, 2023. We extended our audit period to November 12, 2024 to analyze the 2025 adopted budget. Understanding the Program … finance recurring expenditures. This helps the Town to not levy more taxes than necessary. The Town has five …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-sherburne-budgeting-2025m-3