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Practices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… collection difficulties. For example, in our sample of 150 uncollected fines, 60 (or 40 percent) had inaccurate … fees, resulting in potentially millions of dollars going uncollected. For example, one of the methods that TAB uses to … Offset Program, TAB ceases active collection efforts on uncollected violations 18 months after a summons issue date, …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesDiNapoli: Lax Oversight of Medicaid Payments Behind $700 Million in Improper Payments
… who no longer qualified for the program, according to an audit by State Comptroller Thomas P. DiNapoli. The … impose unnecessary costs on taxpayers. This time, failure to effectively monitor money allowed $701 million worth of improper spending, and may have also led to unsatisfactory long-term care for eligible patients in …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-lax-oversight-medicaid-payments-behind-700-million-improper-paymentsBecoming a Participating Employer – What Every Employer Should Know
… Being part of NYSLRS allows municipal employers to offer workers retirement benefits related to years of service and final average earnings, as well as … for consideration by your governing body. If you decide to become a participant, your governing body must pass a …
https://www.osc.ny.gov/retirement/employers/partnership/becoming-participating-employerPerformance Incentive Program
… Purpose To determine whether the Rochester-Genesee Regional … Performance Incentive Program uses reasonable criteria to measure employee performance and whether incentive awards … To determine whether the RochesterGenesee Regional …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programXII.8.B Matching – XII. Expenditures
… that failed matching and (2) resolving match exceptions by updating the voucher via bulkload. For additional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingDiNapoli Announces Sale of $636 Million State of New York General Obligation Bonds
… Schools (2014). The Series 2021A Tax-Exempt Bonds will mature over 14 years. The net proceeds of $77.5 million of … Obligation bonds. The Series 2021B Taxable Bonds will mature over 21 years. The bonds are expected to be awarded …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-636-million-state-new-york-general-obligation-bondsIX.12.G Check Clearance Patterns – IX. Federal Grants
… may require states to develop check clearance patterns for the purpose of: Timing the drawdown of selected federal … calculating CMIA interest owed to the Federal Government for the time that federal funds are held in state bank …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsEarnings Limits
… , which is used to determine your NYSLRS pension, may be limited. If you earn more than the limit, it will not be … included in the calculation of a NYSLRS pension may be limited If you earn more than the limit it will not be …
https://www.osc.ny.gov/retirement/members/earnings-limitsState Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Half Hollow Hills Community Library , City of Newburgh , Onondaga … money is being spent appropriately and effectively." Half Hollow Hills Community Library – Fund Balance (Suffolk … today announced his office completed audits of the Half Hollow Hills Community Library City of Newburgh Onondaga …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… $4,846, or 13 percent, lacked documentation or were for an improper purpose. Town of Cameron – Justice Court and Town … balance of each fund. The treasurer could not determine how the money was spent or the amount of foreign fire … and reported and that district money is safeguarded. For access to state and local government spending and more than …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1Charter School of Educational Excellence – Information Technology (2023M-174)
… [read complete report – pdf] Audit Objective Determine whether the Charter … 125 users of the cloud-based Student Information System (SIS) had excessive or unnecessary access to view and modify …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Federal Funds to New York City: Title I Grants to Local Educational Agencies
Title I of the Every Student Succeeds Act of 2015 (ESSA), which amended the Elementary and Secondary Education Act of 1965 (ESEA), distributes federal funding to Local Educational Agencies (LEAs).
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-title-I-grants-to-local-educational-agencies.pdfDiNapoli: Debt Adding to MTA's Financial Pressures With Riders and Fare Revenue Slow to Return
… Transportation Authority (MTA) continues to plan to use borrowing techniques that push difficult financial … Metropolitan Transportation Authority continues to plan to use borrowing techniques that push difficult financial …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-debt-adding-mtas-financial-pressures-riders-and-fare-revenue-slow-returnCity of Rome – Solar Power Purchase Agreements (2015M-290)
… was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, 2013 … eight-member Common Council. The City has entered into two power purchase agreements and lease agreements with a solar … not use a competitive process prior to entering into solar power purchase agreements or ensure that the agreements were …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Cyber Incident Response Team
… is to provide leadership, coordination, and support for efforts to prevent, protect against, prepare for, respond to, and recover from terrorism and other … and public authorities. (For the purposes of this report, we consider non-Executive agencies to be those not …
https://www.osc.ny.gov/state-agencies/audits/2021/11/12/cyber-incident-response-teamHousing for Seniors
… Corona Senior Residence (HANAC) in Queens, Serviam Heights LLC (Serviam) in the Bronx, Victory Plaza in Manhattan, and … were not being met. For instance, we identified four properties that had outstanding violations at the time … were not remedied as required. As of June 2022, these properties had 163 open violations, including an immediately …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsInternal Controls for Inventory and Equipment
Print out presentation prior to webinar.
https://www.osc.ny.gov/files/local-government/academy/pdf/internal-controls-for-inventory-and-equipment-05-15-2020.pdfProcurement and Contracting in New York
… independent review of bid protests, as well as state contracts, helps ensure fairness in State contracting … Bid Protest Decisions Comptroller's Oversight of State Contracts The independent review of contracts is a … abuses in New York State. Comptroller's Oversight of State Contracts (Last Updated May 2026) Procurement …
https://www.osc.ny.gov/state-agencies/contractsState Comptroller DiNapoli Releases School District Audits
… fund accounting records were not properly maintained. Holland Central School District – Claims Audit (Erie County) …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-school-district-auditsWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… by New York State (NYS) Public Health Law and Department of Health (DOH) regulations. District officials did not … report includes five recommendations to that effect. A copy of our letter to District officials is included in Appendix A. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024m