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Equine Health and Safety
… Purpose To determine whether the Gaming Commission (Commission) is monitoring and enforcing … 2018. Background The Commission regulates all aspects of gaming activity in the State, including horse racing and …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyCity of Yonkers – Budget Review (B18-6-6)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable. Key Findings The … The lack of a contingency fund, along with the decrease in the City’s unassigned fund balance, leaves the City …
https://www.osc.ny.gov/local-government/audits/city/2018/05/18/city-yonkers-budget-review-b18-6-6Collection of Special Hauling and Divisible Load Overweight Permit Fees
… affecting the physical integrity of the load, such as sand, soil, or gravel. Divisible load overweight permits are …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesPerformance Incentive Program
… its employees for meeting performance goals. A series of legal opinions and directives issued by various State … 2011-12 through 2013-14, the Authority distributed a total of $1.8 million in awards. Key Findings The Program, by design, directed the bulk of incentive awards to upper management. Upper management …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programState Comptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." … Marina employees did not issue duplicate receipts for all money collected. Auditors also found that probation … Marina employees did not issue duplicate receipts for all money collected. Auditors also found that probation …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1082
… To provide procedures to the Office of Mental Health (OMH) for new Time Entry Earnings Codes to be used to report Extra … the specific program in which the extra service occurred, and to differentiate regular extra service straight pay and overtime payments for 7.5 and 8 hour employees. OSC Actions OSC has created the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omhNew NY Broadband Program
… Empire State Development (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved its overall goals. The audit covered the period from January 2016 …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programAlbany Community Charter School – Financial Operations (2013M-185)
… The School’s budgeted expenses for the 2012-13 fiscal year were approximately $7 million. Key Findings We found no … of 1 percent of per pupil revenue from the prior academic year. On April 18, 2013 the Board approved a revised compact … the Foundation will increase three times from the 2011-12 school year payment which does not appear to be reasonable …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Comptroller DiNapoli Releases Municipal Audits
… Monitoring (Erie County) IDA officials developed a uniform tax exemption policy for project selection, but the method of …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2DiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded
… Tax-Exempt Bonds to Citigroup Global Markets Inc. with a true interest cost bid of 2.849908 percent; Series 2015B Taxable Bonds to Roosevelt & Cross Inc. with a true interest cost bid of 2.369585 percent; and Series 2015C … Refunding Bonds to Morgan Stanley & Co. LLC with a true interest cost bid of 1.743774 percent. The state …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedMonitoring of Construction Management
… Office’s minority- and women-owned business enterprise (MWBE) participation goals. Between April 1, 2015 and March … (WBE) and claimed credits toward each of their contracts’ MWBE goals. However, the WBE subcontracted out all of its approved services to an independent contractor (non-MWBE) and therefore the WBE did not provide a commercially …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementMedicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… Medicaid program is administered by the Department of Health (Department). The Department’s eMedNY computer system …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-dischargesArea #12 – Information Technology Contingency Planning – Information Technology Governance
… such as a flood or fire. The plans, policies, procedures and technical measures that help enable the recovery of … or school’s operations. Proactively anticipating and planning for such disruptions will help prepare local government and school personnel for the actions they must take in the …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningOpinion 88-3
… AND PENALTIES -- Distribution by State Comptroller (fines for violations of Workers' Compensation Law) WORKERS' … of fines. Subdivision two provides as follows: "All fines imposed under this chapter, except as herein … to the Chairman of the Workers' Compensation Board for payment into the Uninsured Employers' Fund. Accordingly, …
https://www.osc.ny.gov/legal-opinions/opinion-88-3State Comptroller DiNapoli Releases Municipal & School Audits
… to reconciled bank balances and money on hand. As a result, there was an increased risk that collections could … elected officials were provided SHP training during the 2021 annual training period. Yates County – Sexual Harassment … officials. However, of the 45 total individuals tested (23 selected employees and all 22 elected officials), three …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3New York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… are eligible for enhanced drug manufacturer discounts and federal subsidies that are not available for claims paid …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugComptroller DiNapoli Releases School Audits
… did not always pay employees at the proper pay rate and payroll was not always adequately supported or calculated. …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Overtime Compensation – Legacy Reporting
… overtime until a member reaches the limit for the calendar year. You must still report the member’s salary and days … beyond the limit. At the beginning of each calendar year, resume reporting overtime and collecting contributions … limits . The limit increases by 3 percent each calendar year. Tier 5 PFRS Members: The overtime limit is 15 percent …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationOversight of the Educational Opportunity Program
… student eligibility, and acceptable use of funds. Each participating campus must develop a plan … is responsible for, among other things, ensuring that EOP funds are used in a manner consistent with both the … is monitoring EOP, and campuses were generally using the funds for allowed purposes. However, we identified …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programClinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… of the Department’s units. The Treasurer did not file IRS Form 990 to the United States Treasury Department, as …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financial