Search
City 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 … must be approved by the Board of Education and City Council before it can be used. If the fund balance is …
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
… (Department) charged and collected the correct fees for special hauling and divisible load overweight permits. … February 5, 2015. Background The Department is responsible for regulating the movement of oversize and overweight … Central Permits Bureau (Bureau) and the regional offices. In contrast, a divisible load is any cargo that can be …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesPerformance Incentive Program
… how the employees met or exceeded performance criteria. In comparison to other Upstate New York transportation … levels that often exceed those of its peers. Based on our comparison of these authorities’ ridership and financial … empirical data, including analysis of operating trends and comparison with other transportation organizations. For …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programState Comptroller DiNapoli Releases Municipal Audits
… the district’s financial affairs. The district acted outside its legal authority when it paid insurance premiums …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1082
… transactions using the new Earnings Codes beginning in Pay Period 11L, paychecks dated 9/22/11 Background New … Regular Extra Service Multiple Facilities 7.5 hr Straight ER1 - ES Multi 7.5 hr Regular Extra Service Multiple Facilities 8 hr Straight …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omhAlbany Community Charter School – Financial Operations (2013M-185)
… Audit The purpose of our audit was to evaluate the process for selecting and negotiating the related financial terms for the building space needed for school operations and the … to February 28, 2013. Background The School is located in the City of Albany. The School is governed by the Board of …
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
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … IDA officials developed a uniform tax exemption policy for project selection, but the method of determining the … and did not develop an adequate recapture policy to allow for the recovery of previously granted benefits if job …
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
… all of which have been approved by the voters, will pay for essential investments in transportation and environmental … rate environment translated into favorable pricing for the state.” The winning bids were as follows: Series … bid of 1.743774 percent. The state received eight bids for the $142.6 million of tax-exempt new money bonds. The net …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedMonitoring of Construction Management
… Objectives To determine if the Office of General Services (Office) is adequately monitoring construction management contracts to ensure they meet the terms and requirements, and if the … for a contract valued at approximately $1.8 million, did not meet the criteria outlined in the Request for Proposals …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementMedicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… State’s Medicaid program is administered by the Department of Health (Department). The Department’s eMedNY computer … and services received, as well as the time and date of admission and when the services ended. This information is … the patient was transferred or discharged at the end of their stay. These codes are important because payments may …
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
… the resulting impact. The goal of IT contingency planning is to help enable an IT system and/or electronic data to be … government or school needs. Backup Procedures A backup is a copy of data files and software programs made to replace original versions if there is loss or damage to the original. Establishing backup …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningOpinion 88-3
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Distribution by State Comptroller (fines for violations of Workers' Compensation Law) WORKERS' … 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
… New York State Comptroller Thomas P. DiNapoli today announced … school audits were issued. Brighter Choice Charter School for Girls – Non-Payroll Disbursements (Albany County) The … and two coroners, did not complete the annual training. … New York State Comptroller Thomas P DiNapoli today announced …
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
… for the Empire Plan. This program includes the Empire Plan Medicare Rx drug plan (Medicare Rx Plan) for retired members and their dependents who have Medicare, and a Commercial Plan for members and their …
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
… Mileage information submitted by the transportation vendor for fuel reimbursements was not supported by appropriate documentation and the district was overbilled for fuel for the 2013-14 fiscal year. Also, district officials have …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Overtime Compensation – Legacy Reporting
… report information about employees through Retirement Online including their earnings the number of days they …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationOversight of the Educational Opportunity Program
… (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes. The audit covered the period from July … the EOP, which provides access, support, and financial aid for disadvantaged students who show the potential to succeed … a pre-freshman summer orientation program (summer program) for incoming students and provides support and enrichment …
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)
… controls over selected financial activities for the period January 1, 2011 through December 19, 2013. Background The … responsible for oversight and financial management. From January 1, 2011 through December 31, 2013, the Department …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialTown of Union – Financial Condition (2016M-192)
… Purpose of Audit The objective of our audit was to evaluate the Town’s financial condition for the period … officials found that the old meters they tested failed to record 50-70 percent of water flows. By not replacing the old inaccurate meters, users with accurate meters have to pay higher rates for water to help subsidize residents …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192Rotterdam Princetown No. 5 Fire District – Internal Controls Over Financial Operations (2013M-372)
… and that District moneys are safeguarded for the period January 1, 2012 through August 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/21/rotterdam-princetown-no-5-fire-district-internal-controls-over-financial