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Benefits
… education and professional development. We provide a professional environment where employees are encouraged to … health insurance, to opt-out of their insurance coverage in exchange for an incentive payment. Productivity … eligible employees to exchange previously accrued leave in return for a credit to be applied toward their health …
https://www.osc.ny.gov/jobs/benefitsPersonal Income Tax Refunds
… The objective of our examination was to determine whether personal income tax refunds approved by the Department of … The objective of our examination was to determine whether personal income tax refunds approved by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2017/06/07/personal-income-tax-refundsWorkers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Finding We found the Statements referred to above present, in all material respects, the costs to administer the … Program for the three fiscal years ended March 31, 2011, in accordance with the modified cash basis of accounting. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchTravel Advisory No. 12
… for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State … claims line by line, between destination points . When a proxy enters and submits an expense report into the SFS on … by the traveler to support the line by line mileage claims in the SFS Mileage Detail page. However, travelers who enter …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageConstitutional Tax Limits
Constitutional Tax Limits
https://www.osc.ny.gov/local-government/required-reporting/constitutional-tax-limitsComptroller DiNapoli Releases School District Audits
… County) The board overestimated appropriations by a total of $3.5 million over three years and annually … security policies and procedures to safeguard IT assets. In addition, employees stored personal data, such as photos, … 2018, the audit period. Three employees received $34,738 in health insurance buyouts that they may not have been …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-0Opinion 88-3
… or statutory amendments that bear on the issues discussed in the opinion. FINES AND PENALTIES -- Distribution by State … uninsured employers' fund created under section twenty-six-a of this chapter, provided, however, that all such fines … of villages shall be paid to the state comptroller in accordance with the provisions of section twenty-seven of …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Overtime Compensation – Legacy Reporting
… report overtime until a member reaches the limit for the calendar year. You must still report the member’s salary and … 1 – December 31) rather than the State fiscal year (April 1 – March 31). It increases based on the change in the … or greater; Recall overtime; and Holiday premium pay for holidays worked.* As of July 1, 2019, public safety overtime …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overtime-compensationComptroller DiNapoli Releases School Audits
… District and the Three Village Central School District . “In an era of limited resources and increased accountability, … to their respective liabilities. District officials have a five-year plan to reduce these reserves to reasonable … entries were made for interfund loans on fund ledgers. In addition, the district did not always pay employees at the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… District and the Waterford Volunteer Fire Department . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … procedures for auditing claims and signing checks were not in compliance with town law. Pultneyville Fire District – …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-2Oversight of the Educational Opportunity Program
… preparation and limited financial resources. EOP includes a pre-freshman summer orientation program (summer program) … for, among other things, ensuring that EOP funds are used in a manner consistent with both the Guidelines and the State … and served 5,969 EOP participants. Expenditures for EOP in State fiscal year 2023-2024 totaled $38.6 million. Key …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programTidal Basin Government Consulting, LLC
… authorized by the Division. Certified that $1.6 million in travel expenses were justified without designating the … consultants’ home addresses to determine whether they were in travel status and therefore due travel reimbursement. Paid … for travel expenses that did not comply with requirements in the OSC Travel Manual, as required by the contract. …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/tidal-basin-government-consulting-llcPerformance Incentive Program
… (Authority) provides public transportation services in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … its employees for meeting performance goals. A series of legal opinions and directives issued by various State … 2011-12 through 2013-14, the Authority distributed a total of $1.8 million in awards. Key Findings The Program, by …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programMonitoring of Construction Management
… and additional information provided by the Office through August 2021. About the Program The Office facilitates the …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementNew NY Broadband Program
… (ESD) has effectively monitored and managed the New NY Broadband Program and whether the Program has achieved … 2016 through November 2021. About the Program In 2015, New York State established the $500 million New NY Broadband Program (Program). The goal of the Program …
https://www.osc.ny.gov/state-agencies/audits/2022/07/01/new-ny-broadband-programMedicaid 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-dischargesNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… members and their dependents who have Medicare, and a Commercial Plan for members and their dependents who do not … the issue and develop a process to reconcile the data in their respective systems to reduce the risk of processing … To Civil Service and CVS Caremark: Review the $12,358,531 in claims identified in this report as incorrectly paid under …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugEquine Health and Safety
… Purpose To determine whether the Gaming Commission (Commission) is monitoring and enforcing New York State rules … January 1, 2014 through August 29, 2018. Background The Commission regulates all aspects of gaming activity in the … To determine whether the Gaming Commission is monitoring and enforcing New York State rules …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … unrestricted fund balance that ranged from 0.1 percent to 2.4 percent of the ensuing years appropriations, which is … when unused appropriated fund balance is added back to the reported unrestricted fund balance, the district’s …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… The board and officials did not provide adequate oversight to ensure disbursements were adequately supported, properly … Training (Westchester County) SHP training was provided to employees and elected officials. However, of the 150 total … The district did not have adequate payroll processes to ensure compensation paid to employees was accurate, …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3