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Administration of Self-Insured Workers’ Compensation Plans
… Objective To determine whether the Metropolitan Transportation … agencies administer their workers’ compensation plans to ensure they meet the self-insurers’ regulatory … To determine whether the Metropolitan Transportation …
https://www.osc.ny.gov/state-agencies/audits/2020/09/25/administration-self-insured-workers-compensation-plansWhat Not to Report – Legacy Reporting
… Not all items considered taxable by the IRS constitute salary as defined by the Retirement and Social Security Law. The following … from the retirement calculation if reported: The value of employee use of employer-provided vehicles Meal allowance … NYSLRS employers report information about employees through Retirement Online including their …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/what-not-reportDiNapoli Releases Bond Calendar For First Quarter
… York City, and their major public authorities during the first quarter of 2017. The planned sales of $4.27 billion … $400 million is a refunding. The anticipated sales in the first quarter compare to past planned sales of $7.57 billion … refundings or reofferings, and $6.74 billion during the first quarter of 2016, of which $3.82 billion was new money …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-releases-bond-calendar-first-quarterUse of New York State Snowmobile Trail Development and Maintenance Funds
… Purpose To determine whether the New York State Snowmobile Trail Development and Maintenance Fund is used for its intended purpose. Background In 1985, the New … To determine whether the New York State Snowmobile Trail Development and Maintenance Fund is used for its …
https://www.osc.ny.gov/state-agencies/audits/2013/01/02/use-new-york-state-snowmobile-trail-development-and-maintenance-funds-0DiNapoli: Five Fortune 500 Companies Reach Agreements on Corporate Political Spending
… Union Pacific and Centerpoint Energy – have agreed to the New York State Common Retirement Fund’s (Fund) request … stockholders’ meeting. “Investors have the legal right to know how corporate dollars are being spent in the … said. “These companies should be commended for agreeing to voluntarily disclose their political expenditures. …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-five-fortune-500-companies-reach-agreements-corporate-political-spendingComptroller DiNapoli Releases School Audits
… and the Ravena-Coeymans-Selkirk Central School District . “In an era of limited resources and increased accountability, … total of $16,348 because payments were not calculated in accordance with terms of their collective bargaining … realistic budgets based on historical or known trends. In addition, five of the district’s reserves, totaling …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… did not develop and adopt realistic budgets or determine how much fund balance should be maintained. As a result, the town … up-to-date capital projects records for each project. The council also did not approve capital projects budgets, …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed acupuncture and acupuncturerelated services
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesAmusement Park and Fair Ride Safety
… and enforcing safety conditions of amusement park and fair rides. The audit covered the period January 1, 2011 through … its Industry Inspection Unit is responsible for inspecting rides at all amusement parks, fairs, and other venues located … made over 4,800 site visits to conduct inspections of rides across the State. In 2013 alone, Department staff …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyCompliance With State Arts Education Requirements
… dropping out of school and helps them develop their creativity, motivation, communication skills and leadership …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsUnnecessary and Potentially Illegal Consultant Contract With Former New York State Council on the Arts Executive Director
… services contract with former New York State Council on the Arts Executive Director Heather Hitchens for necessity, propriety and … with State law and ESDC's internal contracting guidelines. The contract covered the period August 1, 2007 through … services contract with former New York State Council on the Arts Executive Director Heather Hitchens f …
https://www.osc.ny.gov/state-agencies/audits/2013/09/26/unnecessary-and-potentially-illegal-consultant-contract-former-new-york-state-council-artsOpinion 89-14
… officer may not request persons paying their taxes by mail who desire a tax receipt to include a self-addressed … officer may request that persons paying their taxes by mail and desiring a tax receipt include a self-addressed … officer shall deliver or upon request forward by mail a receipt to each person paying a tax... Subdivision (2) …
https://www.osc.ny.gov/legal-opinions/opinion-89-14DiNapoli: Many NYC Senior Citizens Remaining Too Long on DFTA Wait Lists for Services
… seniors are waiting months on the New York City Department for the Aging’s (DFTA) client wait lists to get critical assistance like home delivered meals, housekeeping and personal care services because the … to ensure they complied with the agency’s standards for delivering services to seniors. A random sample of 53 …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-many-nyc-senior-citizens-remaining-too-long-dfta-wait-lists-servicesResponsibility for IT Internal Controls – Information Technology Governance
… Some local governments and schools use an IT vendor for assistance in establishing, conducting and monitoring IT … fulfill their oversight responsibilities is by asking questions related to controls over IT systems and any key … could be very expensive. It is understandable that someone with little or no IT knowledge might be apprehensive about …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsState Comptroller DiNapoli Releases Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Corrections and Community … of Transportation Services and Expenses (2021-S-1) The department has not established adequate controls to … York State Comptroller Thomas P DiNapoli announced today the following audits have been issued …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsOperational Advisory No. 32
… “Related Voucher” must be linked to the transaction and no additional documentation is required. The description … ID. Use Supplier ID: 0RSNGLPYMT - ROA Single Payment Refunds The refund is from a vendor for items purchased with … Use Supplier ID: 0REMPLYREF - ROA Employee Refunds and Returns Medicaid/HIT/BHP Refunds – specific to DOH …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/32-refund-appropriation-ap-adjustment-voucher-guidelinesXI.7.C Deferred Payment Arrangements – XI. Procurement and Contract Management
… The purpose of this Section is to set forth requirements for establishing repayment … The agreement establishes a payment schedule in order to satisfy a debt. A DPA represents an arrangement made by a … its liability through installment payments. A DPA tends to have associated administrative costs and should therefore …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7c-deferred-payment-arrangementsIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… between two or more parties to provide an intangible service such as banking services, repairs and maintenance, … or network or internet security; third party warranty service; quality assurance services; system usability … Integration Systems integration design; system analysis service; system installation service. 51088 Non-Classified IT …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceLists
… Local Governments 2024 Data (updated September 2025) Munis in Stress [ pdf ] Not Filed and Inconclusive [ pdf ] Summary File [ .xlsx ] | [ pdf ] All Data Worksheet [ .xlsx ] School Districts 2024 Data (updated January 2025) Schools in Stress [ pdf ] Not Filed and Inconclusive [ …
https://www.osc.ny.gov/local-government/fiscal-monitoring/listsMonitoring the Green Innovation Grant Program
… if the Environmental Facilities Corporation (Corporation) is effectively monitoring projects awarded under the Green Innovation Grant Program (GIGP), and if grant … through September 20, 2017. Background The Corporation is a public benefit corporation whose environmental …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-program