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Oversight of Juvenile Justice Facilities (Follow-Up)
… is responsible for the operation and oversight of nine State-run residential juvenile justice facilities that serve … as required. The objective of our initial audit, issued on April 3, 2024, was to determine whether OCFS adequately … facilities for court-placed youth to ensure they met State standards and regulations for the health and safety of …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-followStatement From New York State Comptroller DiNapoli on New York City's Fiscal Year 2027 Preliminary Budget
… a statement today on Mayor Zohran Mamdani’s Fiscal Year 2027 preliminary budget: “The $127 billion Fiscal Year (FY) 2027 preliminary budget marks a substantial shift … obstacles it faces to achieve budget balance next year. It also assumes more volatile revenue sources will …
https://www.osc.ny.gov/press/releases/2026/02/statement-new-york-state-comptroller-dinapoli-new-york-citys-fiscal-year-2027-preliminary-budgetGreene County Industrial Development Agency – Management Practices (2013M-95)
… to September 4, 2012. Background GCIDA was established in 1972 and is governed by a Board which comprises six … audit period. Key Findings GCIDA entered into contracts in which we believe former GCIDA Board members had prohibited … cost-benefit analyses. GCIDA does have a process in place to monitor employment goals. However, it does not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… of 101 “active projects” totaling more than $600 million in reported capital investment. Key Findings The GCIDA Board … critical procedures and policies that are used as criteria in the project evaluation processes. The job report form used … use employee benefits attributed to newly created jobs in the cost-benefit analysis. Formally develop a cost-benefit …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectDiNapoli: New York State Fourth Nationwide in Credit Card Debt
… New York state ranked fourth nationwide in credit card debt … average. In 2017, 8.3 percent of credit card debt in New York state was delinquent by 90 days or more, higher than … ), the Federal Reserve Bank of New York ( https://www.newyorkfed.org/banking/protection.html …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-new-york-state-fourth-nationwide-credit-card-debtInappropriate Payments Related to Procedure Modifiers (Follow-Up)
… program, which provides a wide range of health care services to individuals who are economically disadvantaged … policies, payment for a surgical procedure includes all services normally performed during the preoperative, … the Department incorrectly implemented claims processing system controls to prevent inappropriate payments for E/M …
https://www.osc.ny.gov/state-agencies/audits/2019/07/31/inappropriate-payments-related-procedure-modifiers-followComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … fund and $150,449 in the water fund. The city continues to finance operating expenditures with debt when it should be … larceny in the fourth degree, was sentenced to 90 days in jail and five years of probation and was ordered to pay …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Pension Payment Calendar
… direct deposit, your check was mailed on December 30. 2026 Calendar (January – December) M = Check Mailing Date D = Direct Deposit Date 2026 Pension Payment Dates Month Check Mailing Date (M) …
https://www.osc.ny.gov/retirement/retirees/pension-payment-calendarCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the … with four types of health insurance coverage: prescription drug, medical/surgical, hospital, and mental health and … CVS Health to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Department’s financial operations for the period January 1, 2012 through December 10, 2013. Background The Le Roy Fire … fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally consists … Officers. We found that the Treasurer made $18,100 in questionable disbursements that were not supported by …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… $128,000 into Company bank accounts. The Company’s disbursements during the 2012-13 fiscal year totaled approximately $117,000. Key Findings Although the Treasurer generally maintained appropriate financial records, … oversight of Company financial activities because the Treasurer does not provide the Board with monthly or annual …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… released five letter reports to the following Off-Track Betting (OTB) Corporations: Capital OTB [pdf] , Catskill OTB … Financial Condition of New York State Regional OffTrack Betting Corporations 2014MS6 …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Medicaid Claims Processing Activity October 1, 2011 Through March 31, 2012
… identified about $4.1 million in overpayments resulting from: Incorrect retroactive rate changes that caused … totaling $2.4 million; Claims billed with information from other health insurance plans that was inaccurate, which …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-claims-processing-activity-october-1-2011-through-march-31-2012American Academy of Pediatrics, District II
… payments the Department of Health (Department) made to the American Academy of Pediatrics, District II (AAP) under … payments the Department of Health Department made to the American Academy of Pediatrics Distr …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/american-academy-pediatrics-district-iiArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… The Argyle Central School District (District) is located in several towns in Washington County. The District is governed by the Board … five elected members. The District has one school in operation with approximately 600 students and 110 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Comptroller DiNapoli Releases Municipal Audits
… , Nanticoke Volunteer Fire Department and Oswego County . “In today’s fiscal climate, budget transparency and … a potential revenue shortfall of approximately $15,000 in the first year of operation. Town of Busti – Taxpayer … did not properly budget or allocate approximately $135,000 in highway equipment purchases between the town-wide and …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 1197
… Purpose To inform agencies of changes to the payroll processing calendar due to the SSN Decoupling … current NYS EmplID, a non-SSN based alpha numeric value. ( Payroll Bulletin No. 1189 ) To complete the SSN Decoupling … schedule remain in effect as previously published. ( Payroll Bulletin No. 1138 ) Status updates will be posted on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1197-payroll-processing-calendar-schedule-ssn-decouplingCompliance With Payment Card Industry Standards
… Background The Authority provides transportation services in Onondaga, Oswego, Cayuga, and Oneida counties. The … confidence and the ability to accept credit card payments. In calendar 2015, the Authority reported 40,822 credit card transactions totaling more than $900,000 in revenue. Key Findings We reviewed select operational and …
https://www.osc.ny.gov/state-agencies/audits/2017/02/06/compliance-payment-card-industry-standardsState Agencies Bulletin No. 1188
… with Peace Officer status under Section 2.10 of the New York State Criminal Procedure Law who meet the … member with Peace Officer status under Section 2.10 of the New York State Criminal Procedure Law; Assigned to carry a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1188-pef-firearms-training-and-safety-incentive-programState Agencies Bulletin No. 1078
… Compensation Plan. Affected Employees Employees enrolled in the NYS Deferred Compensation Plan Effective Date(s) … at (800) 422-8463 and speak to a HELPLINE representative in order to facilitate after tax (Roth) contribution … via the secure portion of the plan website at www.nysdcp.com at a later date. Employees should monitor the plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributions