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Monitoring of Prevailing Wage Compliance on Construction Contracts
… However, although Authority project managers and field representatives site visited construction projects, they did … Ensure Authority project managers and/or field representatives periodically verify prevailing wage postings …
https://www.osc.ny.gov/state-agencies/audits/2017/04/04/monitoring-prevailing-wage-compliance-construction-contractsControls and Accountability of Court, Trust and Bail Funds
… Department of Finance accurately accounts for Court, Trust and Bail funds. This audit covered from January 1, 2011 … Section 2601 of the New York State Civil Practice Law and Rules requires that all moneys paid into the New York … or no heirs able or willing to administer the estates), and other miscellaneous funds. Finance's Court Assets …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsMedicaid Program – Excessive Payments for Durable Medical Equipment Rentals
… under Medicare, oxygen equipment rentals are subject to a 36-month limit. Key Findings We identified overpayments … the Department had adopted a similar policy to Medicare’s 36-month cap on oxygen equipment rental payments. Key …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/medicaid-program-excessive-payments-durable-medical-equipment-rentalsPartial Lump Sum Payment – State Police Plan
… retirement, review and select your pension payment and PLS options online using Retirement Online . If you file for … Years You’ve Been Eligible to Retire Available PLS Payment Options* 1 5% 2 5 or 10% 3 5, 10 or 15% 4 5, 10, 15 or 20% 5 …
https://www.osc.ny.gov/retirement/publications/1518/partial-lump-sum-paymentPartial Lump Sum Payment – Special 20- and 25-Year Plans
… retirement, review and select your pension payment and PLS options online using Retirement Online . If you file for … Years You’ve Been Eligible to Retire Available PLS Payment Options* 1 5% 2 5 or 10% 3 5, 10 or 15% 4 5, 10, 15 or 20% 5 …
https://www.osc.ny.gov/retirement/publications/1517/partial-lump-sum-paymentState Comptroller DiNapoli Releases Municipal & School Audits
… were properly used; ensure the village’s Annual Financial Report was properly filed, as required; annually audit the …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-municipal-school-auditsThe Association of Neurologically Impaired Brain Injured Children, Inc. – Compliance With the Consolidated Fiscal Reporting and Claiming Manual
… Brain Injured Children, Inc. (ANIBIC), located in Queens, is a not-for-profit agency. For over 50 years, ANIBIC has …
https://www.osc.ny.gov/state-agencies/audits/2016/12/09/association-neurologically-impaired-brain-injured-children-inc-compliance-consolidatedTown of Clermont – Transparency of Fiscal Activities (S9-25-27)
… [read complete report – pdf] Audit Objective Did the Town of Clermont (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and … Did the Town of Clermont Town Board Board conduct or provide for an annual …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/04/10/town-clermont-transparency-fiscal-activities-s9-25-27State Comptroller DiNapoli Releases Municipal Audits
… balance only in amounts that are actually available, after retaining a reasonable amount for the next year. The board … available, resulting in the general and highway funds and water district beginning 2020 with budgetary deficits. The …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Medicaid Payments for Early Refills of Prescription Drugs and Supplies
… appropriately. According to the New York Medicaid Pharmacy Manual, a pharmacy claim will be paid when more than 75% of … over the previous 90 days (the more stringent rule will apply). To prevent stockpiling and potential misuse of … continually allowed to bypass edits, the supply on hand can grow excessively high. In response to our findings, DOH …
https://www.osc.ny.gov/state-agencies/audits/2026/03/20/medicaid-program-medicaid-payments-early-refills-prescription-drugs-and-suppliesCUNY Bulletin No. CU-722
… Employees For all salary increases, request a Pay Change with the Action/Reason code of Pay Rate Chg/SIC … To submit increases on subsequent rows, request a Pay Change with the Action/Reason code of Pay Rate Chg/CSL … Hourly Employees For all rate increases, request a Pay Change with the Action/Reason code of Pay Rate Chg/SIC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-722-cuny-2021-15-salary-increase-and-increase-theatre-tech-tapeComptroller DiNapoli Releases School Audits
… . State Comptroller DiNapoli has made it a priority to audit school district, BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits are designed to help schools improve their financial management practices …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. … also did not seek competition for services from five of the six professional service providers reviewed. These providers were paid $457,700 during the audit period. Gloversville Enlarged School District – …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… determined the town clerk did not issue duplicate receipts for any collections during the audit period which totaled … board did not require adequate supporting documentation for all claims or annually audit the supervisor’s records and … manner. The justices also did not adequately account for bail, which led to them retaining $14,793 in bail funds …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0Town of Morehouse – Transparency of Fiscal Activities (S9-25-33)
… [read complete report – pdf] Audit Objective Did the Town of Morehouse (Town) Board (Board) conduct or provide for an annual audit of the Town Supervisor’s (Supervisor) financial records and reports, and did the Supervisor file the Annual Financial Report (AFR) with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/01/town-morehouse-transparency-fiscal-activities-s9-25-33Town of Pamelia – Transparency of Fiscal Activities (S9-25-35)
… did the Supervisor file the Annual Financial Report (AFR) with the Office of the State Comptroller (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We … prepares, files and makes the AFR available to the public. With a population of 3,343, Town officials budgeted a total …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/05/08/town-pamelia-transparency-fiscal-activities-s9-25-35Village of Churchville – Electric Utility Services Billing and Collections (2026M-5)
… of Trustees (Board) provide adequate oversight of electric utility services billing and collections? Audit Period March … the Audit Area The Village provides municipal electric utility services to Village residential and commercial … The Board should provide adequate oversight of electric utility services billing and collections to ensure financial …
https://www.osc.ny.gov/local-government/audits/village/2026/05/08/village-churchville-electric-utility-services-billing-and-collections-2026m-5Town of Union – Transparency of Fiscal Activities (S9-25-40)
… [read complete report – pdf] Audit Objective Did the Town of Union (Town) Board (Board) provide for an annual audit of the Town’s financial records, and did the … Did the Town of Union Town Board Board provide for an annual audit of the Towns financial records and did the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/06/12/town-union-transparency-fiscal-activities-s9-25-40SteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… CFRs. SED reimburses the DOE 59.5 percent of the statutory rate it pays to SteppingStone. For the three fiscal years … $91,696 in ineligible costs, including $79,659 in excess mortgage interest expenses and $12,037 in unallowable … in supplies, $8,991 in repairs and maintenance, $8,874 in mortgage interest, $6,663 in depreciation, $6,432 in …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… audits were issued. Brighton Fire Department, Inc. – Board Oversight of Financial Operations (Monroe County) The board did not provide adequate oversight of … Town of New Windsor – Information Technology (Orange County) Town officials did not ensure information …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-2