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City of Yonkers – Budget Review (B18-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are … 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-b18-6-6State Comptroller DiNapoli Releases School Audits
… and the Shoreham-Wading River Central School District . "In an era of limited resources and increased accountability, … over fiscal years 2013-14 through 2015-16, which resulted in appropriated fund balance not being used. During this … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0New York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… Objective To determine whether CVS Caremark paid claims under the correct prescription drug plan. The audit covered … The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. Civil Service … the issue and develop a process to reconcile the data in their respective systems to reduce the risk of processing …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugState Agencies Bulletin No. 1082
… Extra Service Multiple Facilities 7.5 hr Straight ER1 - ES Multi 7.5 hr Regular Extra Service Multiple Facilities 8 … Clinical Teachers ESP Multiple Facilities Straight EC1 - ES Clin Tchr Multi Clinical Teachers ESP Single Facility Straight EC2 - ES Clin Tchr Single Physician's ESP Multiple Facilities …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omhNew NY Broadband Program
… $500 million New NY Broadband Program (Program). The goal of the Program was to achieve statewide broadband availability by the end of 2018. ESD’s Broadband Program Office (BPO) is responsible … a statewide broadband availability map. BPO made a total of 53 Program awards, consisting of 126 individual projects …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programArea #12 – Information Technology Contingency Planning – Information Technology Governance
… relating to IT contingency planning include: Assembling a team responsible for drafting the plan, Identifying and …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningState Comptroller DiNapoli Releases Municipal & School Audits
… made as authorized or for an appropriate purpose. City of White Plains – Sexual Harassment Prevention (SHP) Training … was provided to employees and elected officials. However, of the 150 total individuals tested (142 selected employees … authorized users, and 762 purchases totaling $110,938 (97% of the credit card charges made during the audit period) …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3DiNapoli Announces Results of General Obligation Bond Sale: $329,225,000 Awarded
… basis over the life of the bonds. The bonds are scheduled to be delivered on March 19, 2015. “These bonds, all of which … bids were as follows: Series 2015A 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 …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedCollection of Special Hauling and Divisible Load Overweight Permit Fees
… Central Permits Bureau (Bureau) and the regional offices. In contrast, a divisible load is any cargo that can be … we tested, we found significant and pervasive weaknesses in internal control at the regional office level that … of pre-signed checks provided by select repeat customers in an effort to make their application experiences easier and …
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-programComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office … OpenBookNewYork . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Medicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… actually transferred to another facility. The Department does not have a process to identify and recover improper …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-dischargesAlbany Community Charter School – Financial Operations (2013M-185)
… three times from the 2011-12 school year payment which does not appear to be reasonable as the services being …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/albany-community-charter-school-financial-operations-2013m-185Monitoring of Construction Management
… compliance with the Office’s minority- and women-owned business enterprise (MWBE) participation goals. Between April … management consultants used a State-certified women-owned business enterprise (WBE) and claimed credits toward each of …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementComptroller DiNapoli Releases School Audits
… District and the Three Village Central School District . “In an era of limited resources and increased accountability, … entries were made for interfund loans on fund ledgers. In addition, the district did not always pay employees at the … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Opinion 88-3
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Distribution by State … of villages shall be paid to the state comptroller in accordance with the provisions of section twenty-seven of … to " fines " and has no application to civil penalties . In conclusion, therefore, all fines imposed under the WCL, …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Overtime Compensation – Legacy Reporting
… report overtime until a member reaches the limit for the calendar year. You must still report the member’s salary and … and a half, double time or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, … pay; Location pay; and Straight pay for holidays. *Not all holiday premium pay is considered overtime. It is only …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationOversight of the Educational Opportunity Program
… Objectives To determine whether the State University of New York (SUNY) is adequately monitoring the Educational … Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes. The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programDiNapoli: Tax Cap at Two Percent for 2019
… Property tax levy growth for local governments with fiscal years that … and 10 villages. "For these local governments, allowable levy growth will be 2 percent for the first time since 2013," …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-tax-cap-two-percent-2019Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Ballston Area Recreation Commission , Longwood Public … collected from each program and did not maintain records of sales or make regular bank deposits for money collected … (Oneida County) The authority monitors the amount of water produced and compares the production to the amount …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-0