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Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Central … when estimating revenues and expenditures and determining how much fund balance it could appropriate to finance the ensuing …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsCity of Yonkers – Budget Review (B17-6-10)
… The lack of a contingency fund, along with the near depletion in the City’s unassigned fund balance, leaves …
https://www.osc.ny.gov/local-government/audits/city/2017/05/19/city-yonkers-budget-review-b17-6-10Windows Domain Administration and Management (Follow-Up)
… it is vital to ensure that appropriate controls are in place and that policies and standards are being adhered to. … was to determine whether ITS had security controls in place to ensure appropriate management and monitoring of its … determined ITS did not have certain security controls in place, according to several ITS policies and standards, to …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/windows-domain-administration-and-management-followTuition Assistance Program – Wagner College
… help eligible students pay postsecondary tuition charges in New York schools. HESC also administers a variety of State … college located on Staten Island. It offers programs in the arts, business, nursing, physician’s assistant and … students who were not enrolled at Wagner for the semesters in question. Additional incorrect certifications include two …
https://www.osc.ny.gov/state-agencies/audits/2016/05/19/tuition-assistance-program-wagner-collegeDiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… DiNapoli, Acting United States Attorney for the Northern District of New York John A. Sarcone III, and Acting … thanks to Acting United States Attorney for the Northern District John A. Sarcone III and Special Agent in Charge, … before Judge Daniel J. Stewart in the United States District Court for the Northern District of New York. The …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… (District) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – … from a tax, generally at a rate of 2 percent that is imposed on the premiums of fire insurance policies written … fiscal year. For more information on preparing and filing your CAP, please refer to our brochure, Responding to an OSC …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs (Follow-Up)
… included in our initial audit report, UnitedHealthcare Insurance Company of New York – Overpayments for … 2021-S-32 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to about 1.2 million active and retired …
https://www.osc.ny.gov/state-agencies/audits/2025/05/21/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsState Agencies Bulletin No. 503
… of the higher grade or will receive a percentage increase in base pay determined as indicated below, whichever results in a higher salary. For purposes of this section, “base pay” … new method of calculating promotional salaries beginning in Pay Period 20L . For PEF employees who were promoted on or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/503-calculating-base-salary-pef-employees-who-have-been-promotedState Agencies Bulletin No. 1355
… assistance program is excluded from taxable wages. Amounts in excess of $5,250 must be reported and are subject to … is considered the ‘taxable amount’ and must be reported in PayServ through Time Entry or reported through the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1355-educational-assistance-benefitsState Agencies Bulletin No. 1199
… Purpose To provide agencies with instructions for processing taxable educational assistance benefits for 2012. Affected Employees Employees who receive employer … assistance benefits that exceed the $5,250 exclusion limit for calendar year 2012. Legal Reference Per IRS Publication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1199-educational-assistance-benefitsState Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … and examinations have been issued: City University of New York: Lehman College, Controls Over Bank Accounts … with the Reimbursable Cost Manual (2016-S-74) Birch is a New York City-based not-for-profit organization authorized by …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 560
… that overtime compensation is paid only for work in excess of the basic 40-hour work week. An employee … Standby pay for each eight (8) hours or part thereof in addition to any Recall pay. Hours paid pursuant to the … employees, please refer to Payroll Bulletin No. SU-110 . Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/560-review-and-update-recall-overtime-pay-eligible-employees-classified-andUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… provides services to disabled students at four Bushwick locations. Key Findings For the three fiscal years ended June … documented and/or not program-related; and $17,026 for car services and other travel expenses. These expenses include car services for parents and monthly MetroCards for an office …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualDual Employment
… certain restrictions and approval requirements established in law and civil service regulation. Key Findings Between … staff who violated time and attendance rules, resulting in improper payments for time not worked. These three cases … routine, improper activity such as claiming to be working in two places at the same time, not allowing sufficient …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Department of Transportation Bulletin No. DOT-44
… Purpose: The purpose of this bulletin is to provide the Department of Transportation instructions for processing … The purpose of this bulletin is to provide the Department of Transportation instructions for processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-44-2024-call-out-response-payment-fiscal-year-2023-2024Comptroller DiNapoli Releases Municipal Audits
… , Putnam County and the Village of South Glens Falls . “In today’s fiscal climate, budget transparency and … While the executive director was generally compensated in accordance with adopted policy, the board did not … The significant revenue and expenditure projections in the proposed budget are reasonable. The proposed budget …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… use NYSARC Rockland’s preschool special education services pay tuition to NYSARC Rockland using reimbursement rates set …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualAccounts Payable Advisory No. 29
… Section 110 also requires the designee be identified in writing and filed with the Comptroller. Agencies are … 30, 2027. For the certification due by April 30, 2026, in addition to the annual certification of internal controls … requirement. For the certification due by April 30, 2027, in addition to the annual certification of internal controls …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/29-internal-controls-certificationDiNapoli: State Pension Fund Value $178.1 Billion
… today announced that the New York State Common Retirement Fund Fund earned a 019 percent return on investments in the …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-state-pension-fund-value-1781-billionQueens Centers for Progress – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/queens-centers-progress-compliance-reimbursable-cost-manual