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Nyack Parking Authority – Parking Ticket Operations (2020M-94)
… not: Provide oversight and were unaware of inconsistencies in penalty assessment, delinquent notices and collections. Establish a benchmark collection rate. If the industry standard … tickets. To increase collections, consider license plate readers, instituting civil action or amnesty programs …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/11/20/nyack-parking-authority-parking-ticket-operations-2020m-94Cayuga County Soil and Water Conservation District – Financial Condition (2020M-91)
… approximately $1 million during our audit period because of the Board’s hindered ability to recognize revenue …
https://www.osc.ny.gov/local-government/audits/county/2020/11/25/cayuga-county-soil-and-water-conservation-district-financial-condition-2020m-91City of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… report - pdf] Audit Objective Determine whether: The Board of Directors (Board) approved projects that provide for net … took action when goals were not met. Key Findings The City of Albany Industrial Development Agency (CAIDA) did not incorporate goals into project agreements. Thirteen of the 15 projects met or exceeded their job creation and/or …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Town of Walton – Incompatible Duties (2016M-309)
… controls over the receipts and disbursements processes for the period January 1, 2015 through July 26, 2016. … as the Supervisor’s bookkeeper. Budgeted appropriations for 2016 total approximately $2 million. Key Findings The … controls over the receipts and disbursements processes for the …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Town of Plymouth – Board Oversight (2016M-190)
… The purpose of our audit was to examine the Boards oversight of selected Town activities including …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-plymouth-board-oversight-2016m-190Opinion 98-17
… PUBLIC HOUSING AUTHORITIES -- Officers and Employees (defense and indemnification by municipality) PUBLIC OFFICERS AND EMPLOYEES -- Legal Expenses (defense and indemnification by municipality of employees of a … Law, §18[1][a][i]) and a public authority, commission, agency, public benefit corporation or any other separate …
https://www.osc.ny.gov/legal-opinions/opinion-98-17XI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… changes or reassignments may necessitate reassignment of responsibility for all or some contracts of one Business Unit / Department ID to another Business Unit … contract was subject to prior approval by the Office of the State Comptroller (OSC), the reassignment requires OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsInfrastructure Inspection and Maintenance
… October 2014. Background The Corporation, a subsidiary of the New York State Thruway Authority (Thruway Authority), … inspections (Inspections) – both above and below water – of structural safety and integrity on a 2-year cycle. Of the 2,065 structures the Corporation is required to …
https://www.osc.ny.gov/state-agencies/audits/2015/05/26/infrastructure-inspection-and-maintenanceInternal Control System Components
… Workers’ Compensation Board’s management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period January 1, 2013 … York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to institute a …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… that were purportedly provided by another affiliated dentist. In addition, the dentists paid staff to recruit … felonies) for his conduct. The court ordered the dentist to make restitution to the State and could sentence the dentist to jail. Key Recommendations Actively monitor the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsUnited HealthCare – Empire Plan Drug Rebate Revenue
… HealthCare (United) remitted all drug rebate revenue to the Department of Civil Service (Department) as required by the contract between United and the Department. The audit covered the period January 1, 2010 … if United HealthCare remitted all drug rebate revenue to the Department of Civil Service as required by the contract …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… through July 31, 2020. About the Program The Department of Health (Department) administers New York’s Medicaid program. Many of the State’s Medicaid recipients receive their services … center delivery costs associated with the maternity care of a recipient. However, MCOs are not eligible to receive …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… July 5, 2013. Background The Allegany-Limestone Central School District is located in Cattaraugus County. The … AlleganyLimestone Central School District Reserve Funds and Fixed Assets 2013M228 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsState Comptroller DiNapoli Releases Municipal Audits
… received erroneous compensation totaling $141,800. Due to unclear board resolutions, undocumented verbal agreements … training and controls, the village’s deputy clerk was overpaid by approximately $80,000 over a two-year period. … the actual revenue received in the 2021 fiscal year and an $8.6 million decrease from projected 2022 revenues of …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Barrington , Village of Homer , Plattekill Library , Town of Scriba and the … P DiNapoli today announced his office completed audits of Town of Barrington Village of Homer Plattekill Library …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Addison (Steuben County) DiNapoli’s office began a comprehensive review, comprised of three audits, of the village in 2022 and found the … performed throughout the project. Work associated with six change orders totaling $65,537 was completed without the …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal and School Audits
… and wastewater funds. The 2026 budget includes a proposed tax levy increase of $198,675 (2%) which will exhaust 86.37% of the city’s constitutional tax limit. As a result, the city’s ability to raise taxes … unrestricted fund balances, the board overrode the tax levy limit each year and adopted budgets that increased …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsTravel Card Transactions
… was to assess the timeliness of reconciling credit card transactions against expense reports and the appropriateness of select travel card transactions at the Department of Economic Development … provide the information necessary to reconcile the travel card bill and dispute potentially fraudulent charges. When …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsEmployer E-News Archive — 2025
… The latest Retirement System news for NYSLRS employers …
https://www.osc.ny.gov/retirement/publications/employer-e-news-archive-2025Full- and Part-Time Service Credit – State University Police Plan
… Part-Time Employment Service credit may be prorated for Tier 1 members employed on a less than full-time basis. For Tier 2, 3, 5 and 6 members, part-time employment is … State University Police Plan information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383d …
https://www.osc.ny.gov/retirement/publications/1823/full-and-part-time-service-credit