Search
State Comptroller DiNapoli Releases Municipal and School Audits
… and current accounting and financial records significantly limited this review and precluded auditors from determining … for the 2023 fiscal year; the 2024 AFR was due April 30, 2025. The most recent available independent audited financial statements were finalized for 2024 in October 2025. The external auditor’s findings reported in the 2022, …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-and-school-auditsState Contract and Payment Actions in November
… JNS Heating Service Inc. for a boiler replacement at SUNY Old Westbury. State University Construction Fund $5.4 million … for enrollment broker services for the Office of Health Insurance Programs. $26.8 million to Maximus Inc. for assistance with the Health Benefit Exchange, including insurance enrollment and call center operations. $8.5 million …
https://www.osc.ny.gov/press/releases/2024/01/state-contract-and-payment-actions-novemberState Contract and Payment Actions in August
… million with White Glove Placement Inc. for registered nursing services. New York State Thruway Authority $67.7 … counties. $9.3 million with DA Collins Construction Co Inc. for the preservation of bridges over the Kaaterskill … Department of Transportation $137.7 million with EE Cruz & Co. for a bridge replacement on the Bronx River Parkway in …
https://www.osc.ny.gov/press/releases/2023/09/state-contract-and-payment-actions-augustState Comptroller DiNapoli Releases Audits
… following audits have been issued. New York State Dental Insurance Program – EmblemHealth Plan, Inc. – Overpayments … claims for services on behalf of the New York State Dental Insurance Program. To prevent duplicate payment of services, … processing system, had third-party health insurance drug coverage. The follow-up found that, of the initial report’s …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsMedicaid – Federal Funding and New York
… has had difficulty claiming this revenue and has only collected $60 million in FY 2023 and $67 million in …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycCUNY Bulletin No. CU-289
… Day $24.75 $25.43 $25.94 Evening $27.65 $28.41 $28.98 Night $28.40 $29.18 $29.76 For Hourly employees, the agency … Day Shift), NRE (Nurses Evening Shift) or NRN (Nurses Night Shift). Time Entry comments are required. Staff Nurse … 1/1/06 Day $0.60 $1.28 $1.79 Evening $0.67 $1.43 $2.00 Night $0.69 $1.47 $2.05 Adjustments are to be processed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-289-retroactive-cuny-salary-and-other-increases-employeesState Agencies Bulletin No. 1997
… a temporary overtime rate of 2.5 times the employee’s regular rate of pay for employees in certain titles. The … overtime has been calculated at 2.5 times the employee’s regular rate of pay as part of this pilot program. Note: … are taxable income, will be included in the employee’s taxable gross and are subject to all employment and income …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1997-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1996
… by mutual agreement of the parties. The overtime factor used by the New York State Payroll System (PayServ) for … Ann-2080 2.5 RC5 C72 CH5 Covid-19 OT Hry/Biw 2.5 RO5 O19 O21 OT 2.5 with Partial IIB BU21 N/A OID O25 OT for Ann 2080 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1996-pilot-program-establishing-temporary-overtime-rate-employees-certainTown of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… and four Board members. The Board is responsible for the general oversight of the operations and finances. … executive officer and chief financial officer responsible for the day-to-day financial operations. Results of Review …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… [read complete report – pdf] [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was … assess the Town of Otselic’s (Town’s) progress, as of May 2024, in implementing our recommendations in the audit report … to assess the Town of Otselics Towns progress as of May 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fNassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … Markets Law (AML).In addition, although the Division had a price accuracy testing policy, the Assistant Director did not conduct any price accuracy tests. As a result, consumers are at increased …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9Elmira City School District – Capital Projects (2025M-21)
… policies, they did not seek competition for two professional service contracts related to the Project. We … $7.3 million was paid to two vendors through contracts for professional services that were not let in accordance with … 58 purchase contracts or contracts for public work and two professional service contracts. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Opinion 95-7
… This opinion represents the views of the Office of the State Comptroller at the time it was … Whether the commissioners of a town improvement district governed by article 13 of the Town Law may enter into a municipal cooperation …
https://www.osc.ny.gov/legal-opinions/opinion-95-7Town of Pound Ridge – Procurement and Claims Auditing (2024M-150)
… statutory requirements and properly audited claims prior to payment. Key Findings Town officials did not procure all … audit is not conducted, the Board diminishes its ability to effectively monitor Town financial operations and there is … and conduct a thorough audit of all claims prior to approval for payment. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2025/08/01/town-pound-ridge-procurement-and-claims-auditing-2024m-150State Agencies Bulletin No. 2363
… payroll checks for calendar year 2024. Agencies must treat signed and returned letters as a written request for … check. Any checks that remain uncashed after March 31, 2026, will be stopped and the funds will be escheated and … request for reissuance if an address change is provided by the employee in the Corrected Address section of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2363-outreach-and-escheatment-2024-uncashed-nys-payroll-checksVillage of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… [read complete report – pdf] [read complete 2019 report – pdf] Purpose of Audit The purpose of our review … Village of Herkimer’s (Village’s) progress, as of March 2024, in implementing our recommendations in the audit report … the Village of Herkimers Villages progress as of March 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fCUNY Bulletin No. CU-782
… Assistant Chief Engineer TG $37.01 Broadcast Associate (FT & H) SJ $35.01 College Graphics Design (FT & H) TG $35.01 College Interior Designer TG $37.01 Project … 2 TG $37.01 Television Media Production Specialist (FT & H) SJ $35.01 Television Media Engineering and Operations …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-782-district-council-37-dc37-local-375-dues-increaseImproper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up)
… Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Report 2018-S-71 ). About the … care, including nursing, physician, and counseling services; home health aides; physical and occupational … Medicare is the primary payer for Medicare-covered hospice services, while Medicaid is the payer of last resort. In …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/improper-medicaid-payments-individuals-receiving-hospice-services-covered-medicare-followPelham Union Free School District – Information Technology (2021M-134)
… - pdf ] Audit Objective Determine whether Pelham Union Free School District (District) officials established … Determine whether Pelham Union Free School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/08/pelham-union-free-school-district-information-technology-2021m-134City of Hornell – Business Improvement District (2018M-38)
… report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight of the Business Improvement District (BID) to ensure it … Findings The Council did not provide sufficient oversight of the BID and the Plan lacked sufficient detail to allow …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38