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Town of Pendleton – Special Districts (2018M-4)
… are not properly accounting for sewer operations. Key Recommendation Determine whether the sewer operations were …
https://www.osc.ny.gov/local-government/audits/town/2018/04/20/town-pendleton-special-districts-2018m-4Unity House of Troy – Compliance With the Reimbursable Cost Manual
… calendar year ended December 31, 2012. Background Unity is an SED-approved, not-for-profit special education provider … between the ages of three and five years. Unity is reimbursed for preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/unity-house-troy-compliance-reimbursable-cost-manualControls Over Revocable Consents (Follow-Up)
To determine the extent of implementation of the five recommendations in our initial audit report Controls Over Revocable Consents Report 2018N1
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/controls-over-revocable-consents-followAccountability and Surplussing of Vehicles (Follow-Up)
… or medical appointments. Within the New York City (NYC) region, four local Developmental Disabilities Services … were assigned to the transportation offices of the four NYC DDSOs. Statewide policy requires vehicles be used only … whether OPWDD properly accounted for and surplussed its NYC region vehicles, and whether staff used those vehicles …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/accountability-and-surplussing-vehicles-followNew York Youth Jobs Program (Follow-Up)
… months, for each part-time employee who worked at least 20 hours per week (or 10 hours per week for employees …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followComptroller DiNapoli Releases Municipal Audits
… or establish sufficient compensating controls. Two golf course employees were compensated more than $16,000 over a …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Champion Great Bend Fire District , Chenango County , … Soil and Water Conservation District and the Village of Woodsburgh . “In today’s fiscal climate, budget … P DiNapoli today announced his office completed audits of the Town of Champion Great Bend Fire District Chenango …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-2Finger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… reported by Finger Lakes United Cerebral Palsy (Happiness House) on its Consolidated Fiscal Report (CFR) were properly … the fiscal year ended June 30, 2013. Background Happiness House, a not-for-profit organization located in the Finger … years of age. During the 2012-13 school year, Happiness House provided preschool special education services to about …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualOversight of International Offices
… Empire State Development (ESD) monitors the effectiveness of its international offices and manages payments to foreign … helps businesses increase exports and expand visibility of their business in the global marketplace; and develops and maintains a network of partners worldwide to attract foreign direct investment …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesHTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by HTA of New York, Inc. (HTA) on its Consolidated Fiscal Report … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including … To determine whether the costs reported by HTA of New York Inc HTA on its …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualNew York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… State Health Insurance Program: Empire Plan Members With Dual Family Coverage (Report 2019-S-23 ). About the Program … entities and public authorities), however, may allow for dual Family coverage, whereby each employee has Family … organizations and members were paying excessively for dual Empire Plan Family coverage. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-followOversight of Career and Technical Education Programs in New York State Schools
… whether current State Education Department (Department) career and technical education (CTE) activities are … enrollments, align with State workforce needs and meet the career goals of secondary school students. Work with schools … To determine whether current State Education Department career and technical education activities are sufficient to …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schoolsTown of Ontario – Board Oversight and Information Technology (2013M-105)
… through September 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of 10,135. The Town is governed by an elected Town Board, which comprises the …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… space and the adequacy of the School’s leave accrual records for the period July 1, 2011 through August 22, 2013. … did not maintain accurate and supported leave accrual records for all School employees. The School does not require … Board proceedings are properly documented, and all such records are maintained by the Board Secretary. Safeguard …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualState Comptroller DiNapoli Releases Audits
… Motor Fuel Excise Tax (2018-S-28) Diesel and motor fuel distributors may be required to provide collateral security … provided for in statute or determined by the department. Distributors whose combined tax liability exceeds $5 million … liability. Auditors found the department does not review distributors’ existing collateral security amounts to …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1988
… This bulletin is superseded by Payroll Bulletin No. 1988.2 . Purpose The purpose of this … parties. The overtime factor used by the New York State Payroll System (PayServ) for affected employees at OMH who … Questions regarding this bulletin may be directed to the Payroll Earnings mailbox. Questions regarding general …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainState Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… address a variety of themes, including clean energy and green infrastructure. DiNapoli’s Sustainable Investment … the Rise Impact Fund; LEED Gold real estate investments, green bonds and private equity investments; ESG risk …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programAbout This Publication – World Trade Center Presumption
… government, visit the Center for Disease Control’s (CDC) website , or email the CDC at WTC@cdc.gov . © 2022, New York State and Local Retirement …
https://www.osc.ny.gov/retirement/publications/world-trade-center/about-publicationState Comptroller DiNapoli Releases Municipal Audits
… inventory is depleted. Town of Lockport – Building Permit Fee Collections (Niagara County) The inspector did not … bank accounts. The clerk worked for the town from 2014 to 2021, having lost election in 2021. She also separately served as treasurer for the Essex …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-releases-municipal-auditsService Credit – Divorce and Your Benefits
… NYSLRS members receive service credit for all their public employment beginning with … NYSLRS or for military service. For most members, the total amount of service credit at retirement will directly … years of service earned during the marriage the member’s total service credit Purchased Service When a member …
https://www.osc.ny.gov/retirement/members/divorce/service-credit