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City of Yonkers – Budget Review (B18-6-6)
… for tax certiorari payments and provide a financing source for the tax certiorari settlements. Review the …
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
… vehicles and loads on the State highway system through a permitting process that helps maintain highway safety and … 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 …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-feesPerformance Incentive Program
… Program award eligibility that are clearly differentiated from employees’ normal job duties and are tied to …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programState Comptroller DiNapoli Releases Municipal Audits
… accurately record the number of tickets sold and may not have collected and reported the correct amount of … general and highway funds increased by $450,000. Officials have not developed multiyear financial or capital plans to … accurately record the number of tickets sold and may not have collected and reported the correct amount of …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1082
… procedures: Earnings Code: Enter appropriate Earnings Code from the chart above Earnings Begin Date: Enter date Extra …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omhNew NY Broadband Program
… the State is overstated as it’s based, in part, on Federal Communications Commission (FCC) Form 477 Broadband Deployment …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programAlbany Community Charter School – Financial Operations (2013M-185)
… 28, 2013. Background The School is located in the City of Albany. The School is governed by the Board of Trustees, … services currently being provided by the Foundation. … Albany Community Charter School Financial Operations 2013M185 …
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
… to allow for the recovery of previously granted benefits if job creation, economic goals or other terms of the …
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
… Thomas P. DiNapoli today awarded three series of New York State General Obligation Bonds totaling $329,225,000 … will result in lower debt service payments, saving New York taxpayers approximately $33.2 million on a cash flow … received eight bids for the $142.6 million of tax-exempt new money bonds. The net proceeds of the Series 2015A …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-results-general-obligation-bond-sale-329225000-awardedMonitoring of Construction Management
… management contracts to ensure they meet the terms and requirements, and if the oversight and administration … engineering, and construction management services for buildings statewide. To achieve its mission, the Office’s … construction projects. After completing the bid process for services, the construction management consultant with the …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementMedicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… to reimburse hospitals for inpatient medical care. When a hospital bills Medicaid for an inpatient stay, the hospital … a patient was transferred to another facility may result in a lower payment than if a patient was simply discharged … status codes. Key Recommendations Review the $252,107 in overpayments and recover as appropriate. Review the …
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
… and software programs made to replace original versions if there is loss or damage to the original. Establishing …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningOpinion 88-3
… that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Distribution by State Comptroller (fines for … as herein otherwise provided, shall be paid directly and immediately by the officer collecting the same to the chairman, and shall be paid by him into the uninsured employers' fund …
https://www.osc.ny.gov/legal-opinions/opinion-88-3State Comptroller DiNapoli Releases Municipal & School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Brighter Choice Charter School … – Non-Payroll Disbursements (Albany County) The board and officials did not provide adequate oversight to ensure … were adequately supported, properly approved, and for a school-related purpose. Without adequate oversight, …
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
… Objective To determine whether CVS Caremark paid claims under the … contracts with CaremarkPCS Health, L.L.C. (CVS Caremark) to administer the prescription drug program for the Empire …
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
… liabilities. District officials have a five-year plan to reduce these reserves to reasonable levels. Putnam Central …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Overtime Compensation – Legacy Reporting
… in the definition of earnings, and we cannot use it in a final average earnings (FAE) calculation. Only report overtime until a member reaches the limit for the calendar year. You must … worked; only omit overtime pay that exceeds the limit. Do not withhold contributions for any overtime amounts beyond …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationOversight of the Educational Opportunity Program
… monitoring the Educational Opportunity Program (EOP) and if SUNY and the campuses are using EOP funding for allowed … 2023-2024 totaled $38.6 million. Key Findings Overall, we determined that SUNY is monitoring EOP, and campuses were … monitoring the Educational Opportunity Program EOP and if SUNY and the campuses are using EOP funding for allowed …
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)
… Background The Clinton Volunteer Fire Department, Inc. is a tax-exempt, not-for-profit corporation that provides fire protection services to the East Clinton Fire District in the Town of Clinton, Dutchess County. The Department has … 31, 2013, the Department received approximately $83,000 in revenue. Key Findings The Executive Committee did not …
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)
… December 31, 2015. Background The Town of Union is located in Broome County. The Town, which has approximately 55,000 … are too low to allow the fund to break even, which results in taxpayer inequity, as the water fund is subsidized by the … fund. At the end of 2015, the water and sewer funds owed a combined $730,000 to the part-town general fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2016/08/12/town-union-financial-condition-2016m-192