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DiNapoli: Canal Corp. Must Address Gaps
… officials should immediately seek all available funding for infrastructure repair, make sure all inspections are … and effectiveness of the inspection scheduling process for high- and intermediate-importance structures; Promptly … of Transportation to cover inspection responsibilities for all state-owned canal system bridges, and adhere by its …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsSelected Aspects of Central Office Disbursements From the Tuition and Fees Refund Bank Account
… disbursements to students from the Tuition and Fees Refund bank account were appropriate and authorized. The … disbursement process of tuition and fees and financial aid refund checks in 2012. The centralized process is a component … Office’s general ledger automatically. To centralize the refund process, Central Office established a Tuition and Fees …
https://www.osc.ny.gov/state-agencies/audits/2018/10/19/selected-aspects-central-office-disbursements-tuition-and-fees-refund-bank-accountCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… freshwater lakes, ponds, and reservoirs that are used for drinking, bathing, and recreation. As the State’s … of Environmental Conservation (Department) is responsible for improving and protecting this vast network of water … billions of gallons of wastewater per day to purify it for reuse. During sewage overflow events, which may result …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantState Agencies Bulletin No. 414
… Transactions such as hires, rehires, returns from leaves, and promotions, that are entered into the payroll system each … to the last day of the payroll period being processed and will update the Recertification date, if applicable. OCA will review this report and certify employees directly in the payroll system and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsOpinion 2000 - 13
… 176-b provides that a person "shall not be eligible" for volunteer membership in more than one fire company at one … Village Law §10-1006[10]; General City Law §11-a[10]; Not-for-Profit-Corporation Law §1402[c]). By its terms, … 10 sets forth a threshold eligibility requirement for membership in a volunteer fire company. Since it provides …
https://www.osc.ny.gov/legal-opinions/opinion-2000-13DiNapoli, McGill Announce Arrest of Man Who Allegedly Stole Deceased Mother's Retirement Payments
… Fund and SSA that were sent to his deceased mother, Elizabeth Dorothy Case. Bump concealed his mother’s death and … prosecution to hold them accountable for their crimes.” Elizabeth Dorothy Case was a New York State employee and …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-mcgill-announce-arrest-man-who-allegedly-stole-deceased-mothers-retirement-paymentsWindows Domain Administration and Management (Follow-Up)
… a year to support statewide mission-critical applications for 53 agencies, encompassing over 16 million public … State agencies secure networking and desktop support for more than 38,000 workstations on 1,600 miles of fiber. As part of its services, ITS is responsible for maintaining Active Directory domains on behalf of the …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/windows-domain-administration-and-management-followOptimizing Medicaid Drug Rebates (Follow-Up)
… and, where appropriate, issue retroactive rebate invoices for the drug claims we identified. Key Findings Department … have resulted in the invoicing of $47.6 million in rebates for the period April 1, 2010 to March 31, 2017. However, we … million in additional rebates could still be collected for this period with further efforts by the Department. Given …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/optimizing-medicaid-drug-rebates-followNew York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies
… Purpose To determine whether New York City School-Based Health Center (SBHC or Center) … have implemented proper controls over their medications and related supplies. Our audit covered the period July 1, 2011 to November 21, 2013. Background New York State’s School-Based Health Center Program (Program) …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/new-york-city-school-based-health-centers-security-and-controls-over-medications-andExamination of Unemployment Insurance Benefits
… To accomplish our examination objectives, we selected for audit benefit payment requests and payments based on … newly hired New York State employees who owed DOL money for outstanding benefit overpayments. The results contained … from newly hired New York State employees who owe DOL for UI overpayments made in prior years, and $179,236 from …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsOversight of Persons Convicted of Driving While Intoxicated
… Purpose To determine whether the New York City Department of Probation provided proper oversight of persons convicted of Driving While Intoxicated. Significant emphasis was placed … To determine whether the New York City Department of Probation provided proper oversight of persons convicted …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedManagement of Internal Controls
… rules and regulations. Background FRMC is a private, not-for-profit real estate holding corporation. Its mission is to … elected by unanimous vote of the other Board members. For the fiscal year ended June 30, 2011, the FRMC reported … The FRMC Internal Revenue Service (IRS) Form 990 for 2010 omitted the required disclosure of business …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsDual Employment
… State or New York City agency, 28 of whom we selected for further review based on several risk factors. Follow-up … time and attendance rules, resulting in payroll payments for time not worked. Each case showed a pattern of routine, … as $40,000. Since these employees all held second jobs for many years, it is possible that costs associated with …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1Employee Incentive and Bonus Payments
… Also during this period, ECMCC offered a bonus program for all MC employees and paid 80 employees a total of … employment dispute. Included therein was $50,011 for purported administrative services that were unrelated to … from a retroactive increase in the incentive rates applied for each doctor. However, because the amounts in question …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsPurchasing and Procurement Practices
… determine whether the New York Racing Association, Inc. (NYRA) procured goods and services competitively and in accordance with its policies and procedures. Our audit … December 2020. About the Program Organized in 1955, NYRA is a not-for-profit corporation that holds the exclusive …
https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practicesAdministration of Mitchell-Lama Waiting Lists (Follow-Up)
To determine the extent of implementation of the seven recommendations in our initial audit report Administration of MitchellLama Waiting Lists Report 2016S46
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followCaneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… [read complete report – pdf] Audit Objective Did the Caneadea Fire District (District) Secretary/Treasurer … fiscal years was $206,086. Audit Summary The Treasurer did not record and report all financial transactions in a … without detection or correction. Although our testing did not identify any improper or unauthorized activity, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118DiNapoli: New York State Common Retirement Fund Reaches Agreements with Companies on Disclosing Political Spending
… The agreements were reached with casino and resort operator Las Vegas Sands Corp., computer networking company VeriSign Inc., cruise operator Royal Caribbean Cruises Ltd., insurance company The …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-new-york-state-common-retirement-fund-reaches-agreements-companies-disclosing-politicalNY State Comptroller DiNapoli: Social Media Firms Must Demonstrate They Can Protect Users
… York State Common Retirement Fund (Fund), today called on Facebook, Twitter and Alphabet to publicly report what they … voted on by fellow shareholders at Twitter on May 30, at Facebook on May 31, and at Alphabet Inc. on June 6. "Billions … of financial losses, lawsuits and reputational damage." "Facebook and Twitter face an existential threat if they can't …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-social-media-firms-must-demonstrate-they-can-protect-usersLocal Sales Tax Collections Up 19% in 2021
… pandemic substantially changed consumer spending for goods and services and from brick and mortar to online,” DiNapoli … robust in 2021 as the economy rebounded from the pandemic, some of that growth is attributed to inflation, which was the … every county had double-digit growth in 2021, with over one-third of them exceeding 20%. Sullivan County had the …
https://www.osc.ny.gov/press/releases/2022/02/local-sales-tax-collections-19-percent-2021