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State Comptroller DiNapoli Releases Municipal Audits
… Hunter Fire District – Capital Reserve Funds (Montgomery County) The board did not properly manage the district’s … an opportunity to exercise its rights to approve reserves by a vote. The board also did not properly establish the … requirements. Upper Jay Fire District – Board Oversight (Essex County) The board did not provide adequate oversight of …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-auditsSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… the New York City Department of Finance (DOF) identifies and collects fines and fees that are due for parking violations. This audit … 2019. About the Program DOF is responsible for collecting and processing payments for parking fines for the … whether the New York City Department of Finance identifies and collects fines and fees that are due for parking …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesComptroller DiNapoli Releases School Audits
… Free School District , Saranac Central School District and the South Seneca Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Examples from GASB Statement 34 - Statement of Cash Flows
… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting … Enterprise Funds Governmental Activities Water and Sewer Parking Facilities Totals Internal Service Funds … FINANCING ACTIVITIES: Operating subsidies and transfers to other funds (290,000) (211,,409) …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsDiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… Thomas P. DiNapoli, Acting United States Attorney for the Northern District of New York John A. Sarcone III, and Acting Inspector General for U.S. Department of Transportation Office of Inspector … Thomas P DiNapoli Acting United States Attorney for the Northern District of New York John A Sarcone III and …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeState Agencies Bulletin No. 550
… Update of Rows on Job Data and Additional Pay Pages After payroll processing for Pay Period 1L is completed, OSC will … only if the employee was subsequently returned to the payroll in an eligible bargaining unit. Rows will be inserted … mailbox. All other questions may be directed to the Payroll Audit mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/550-april-1-2005-salary-and-other-increases-employees-represented-publicEarly Retirement – Article 14 Benefits
… Example: Retiring with 21 years of credited service and a $60,000 FAS Estimated primary Social Security benefit = … for PFRS Tier 3 members Covers pension disability and death benefits …
https://www.osc.ny.gov/retirement/publications/1644/early-retirementGreater Syracuse Property Development Corporation – Enforcement Mortgages (2017M-39)
… facilitates the return of vacant, abandoned, underutilized and tax-delinquent properties to productive use. Property … mortgage property records did not always contain work-in-progress status and an activity history was not retained for each. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/28/greater-syracuse-property-development-corporation-enforcement-mortgagesDiNapoli: School Bus Safety Needs Improvement
… that examined seven upstate school districts and their compliance with school bus safety requirements. The audit … Auditors reviewed the districts' and vendors' compliance with five state and federal requirements. … department and contracted vendors' activities and their compliance with requirements. This should include ensuring …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementDevelopmental Disabilities Institute, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Developmental … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Developmental …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/developmental-disabilities-institute-inc-compliance-reimbursable-cost-manualEmployee Incentive and Bonus Payments
… if incentive and bonus payments made by the Erie County Medical Center Corporation (ECMCC) were warranted, supported, … Public Authorities Law §3626 to manage the Erie County Medical Center health network. Between January 1, 2013 and … if incentive and bonus payments made by the Erie County Medical Center Corporation were warranted supported and …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsKids-Centric, Inc. – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2012. Background Kids-Centric is a Brooklyn, New York-based for-profit organization that … reports to SED on its annual CFRs. SED reimburses DoE for a portion of its payments to Kids-Centric based on statutory … travel expenses. This included $51,330 in unsupported vehicle expenses. Kids-Centric did not maintain vehicle logs …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/kids-centric-inc-compliance-reimbursable-cost-manualDiNapoli: Binghamton Woman Sentenced for Stealing Deceased Father-In-Law's Pension Payments
… State Comptroller Thomas P. DiNapoli and Broome County District Attorney F. Paul Battisti today … woman, was sentenced to pay full restitution of $32,000 and serve five years’ probation. “Ms. LaBarr’s conviction … is committed to protecting the Pension Fund from fraud and I thank Broome County District Attorney Battisti for …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-binghamton-woman-sentenced-stealing-deceased-father-laws-pension-paymentsMedicaid Program – Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance
… (MCOs) a monthly premium for each enrolled recipient. In turn, the MCOs are required to pay for the services their … Part A). Medicaid is considered the payer of last resort, and, as such, MCOs are required to coordinate benefits with … (a Gainwell Technologies company [Gainwell]) to identify and recover payments made for services that should have been …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/medicaid-program-recovering-managed-care-payments-inpatient-services-behalf-recipientsState Police Bulletin No. SP-114
… Purpose To inform the agency of OSC’s automatic processing. Affected … Salary Increase A retroactive 3% Salary Increase rounded to the nearest dollar for all employees in Bargaining Unit … Salary Increase A retroactive 3% Salary Increase rounded to the nearest dollar for all employees in Bargaining Unit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-114-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-otherFacility Structure, Safety, and Health Code Waivers
To determine if the Department of Healths waiver practices are effectively addressing safety and risks related to physical plant standards at health care facil
https://www.osc.ny.gov/state-agencies/audits/2015/06/18/facility-structure-safety-and-health-code-waiversXIII.4.C Travel Mileage Rates – XIII. Employee Expense Reimbursement
… State reimburses employees for business use of a personal vehicle based on the standard mileage allowance established … /transportation-airfare-rates-pov-rates-etc/privately-owned-vehicle-pov-mileage-reimbursement … Mileage rates are as follows: Effective Date Personal Vehicle Standard Rate Motorcycle Mileage Rate January 1, 2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4c-travel-mileage-ratesComptroller DiNapoli Releases School District Audits
… nature or purpose of the purchase. The board approved 27 meal purchases, totaling $5,790, for payment without adequate … not accounted for in the correct fund. Certain literacy program revenue was improperly recorded as community … were disproportionately charged to the community education program expenditure account instead of the literacy program, …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsCUNY Bulletin No. CU-341
… OSC will create the following data: Bargaining Unit - CE (Cont Ed) Union Code for Bargaining Unit CE will be AJC. Union Control Code will be PSC. Benefit … all other data will remain the same. Bargaining Unit - CE (Cont Ed) All subsequent rows will be updated with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-341-establishment-new-payroll-bargaining-unit-and-benefitOpinion 92-45
… bear on the issues discussed in the opinion. AMBULANCE SERVICE -- Fees (imposition for services of emergency rescue … squad) EMERGENCY RESCUE AND FIRST AID SQUADS -- Ambulance Service (no authority to impose fee for) -- Powers and Duties (imposition of fee for ambulance service) GENERAL MUNICIPAL LAW, §209-b(4): A fee may not be …
https://www.osc.ny.gov/legal-opinions/opinion-92-45