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Software Management (2015-MR-3)
… budgeted a total of $12.7 million for IT appropriations in the 2014-15 fiscal year. Key Findings Corning Community …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3School Districts’ Energy Performance Contracts (2015-MR-1)
… letter reports to the following school districts: Half Hollow Hills Central School District [pdf] , Island Trees …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Skaneateles Central School District – Records and Reports (2015M-154)
… $4.1 million in receipts in the bank as of December 2014 had not been recorded as of March 2015. Officials did not … when they are received and are promptly deposited. Develop a process to routinely evaluate and repay interfund loans …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… last year, according to data released today by State Comptroller Thomas P. DiNapoli. “School district and … voter approval of their budget. The Office of the State Comptroller has created a financial toolkit containing many … last year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearOswego School District Public Library – Selected Cash Receipts (2013M-397)
… over tax receipts and over-the-counter cash receipts for the period July 1, 2012 through August 31, 2013. … operating expenditures were approximately $1.2 million for the fiscal year ending June 30, 2013. Key Findings The … tax certiorari judgments. However, there is no authority for a school district to chargeback any portion of a tax …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Wyandanch Union Free School District – Budget Review (B23-7-1)
… district is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit … year. Key Findings We found that the significant revenue and expenditure projections in the proposed budget are … than the $7.9 million projected expenditure for 2022-23 and $3.9 million, or 54 percent, more than the $7.4 million …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… Hospitals use International Classification of Diseases (ICD) procedure codes on their claims to report mechanical … ventilation services. When hospitals use a specific ICD procedure code to report a patient received 96 … for 4,874 inpatient APR-DRG claims that included an ICD procedure code for 96 consecutive hours or more of …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesAlden Central School District – Fuel Management (2024M-90)
… The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials did not … were not aware of fuel inventory shortages (424 gallons of diesel fuel and 750 gallons of unleaded fuel) valued at …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… her duties properly. The Board reviews the claims at biweekly Board meetings. However, because it is not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Wall Street Bonuses and Profits Decline in 2015
… profits for the broker/dealer operations of New York Stock Exchange (NYSE) member firms—the traditional measure of industry … deferred from prior years. The estimate does not include stock options or other forms of deferred compensation for …
https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015State Agencies Bulletin No. 1988
… by Payroll Bulletin No. 1988.2 . Purpose The purpose of this bulletin is to provide information and processing instructions regarding the implementation of a pilot program establishing temporary overtime rates for employees in certain titles represented by C82 working at OMH. Affected …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 1990
… overtime earned during shifts that begin at or after 11:00 pm on 12/01/2021 and at or before 10:59 pm on 02/23/2022. For any shift that begins at or after 11:00 pm on 02/23/2022, the overtime rate shall revert to the rate …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1990-pilot-program-establishing-temporary-overtime-rate-employees-certainState Agencies Bulletin No. 1991
… Code Original Earns Code CU2 Covid-19 OT for Ann 2000 2.5 RUC C75 OU2 OT for Ann 2000 2.5 RU2 OTA O2R OT Recall Ann … current withholding elements in PayServ. Retro Codes (RUC, RU2, ROR, R2O, R5C, RO5, and RH5) are supplemental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1991-pilot-program-establishing-temporary-overtime-rate-employees-certainState Comptroller DiNapoli Releases Municipal & School Audits
… claims to be paid. In addition, district officials used a debit card to pay for 60 purchases totaling $6,840 that were not … were safeguarded. As a result, the former treasurer was able to misappropriate $64,972 of company funds from January …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… in companies with high emissions of greenhouse gases (GHG) and increases investments in lower-emitting … change risks they face, to report on and reduce their GHG emissions and acknowledge their business opportunities … portfolio companies for them to analyze climate risks, set GHG reduction targets and renewable energy and energy …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programUnified Court System Bulletin No. UCS-132
… Purpose To explain procedures for processing Judicial Supplemental Support Allowance payments. Affected … will be no direct deposit for this payment. Background The Judicial Supplemental Support Fund (date of inception … and goods to support them in the performance of their judicial responsibilities. The following allowances are lump …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-132-judicial-supplemental-support-allowanceDiNapoli: Troy's Proposed Bond Financing for Its Lead Pipe Replacement Program Is Lawful and Constitutional
… Corporation (EFC) under a federal program to help fund its replacement of public and private lead water service lines … the State Constitution’s prohibition on using public funds for private purposes. “Exposure to lead from water service … the use of public funding to address lead service line replacement as it relates to the funds announced by Governor …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-troys-proposed-bond-financing-its-lead-pipe-replacement-program-lawful-and-constitutionalMTA Makes Progress Funding Capital Programs But Faces Risks From Federal Actions
The Metropolitan Transportation Authority
https://www.osc.ny.gov/press/releases/2025/06/mta-makes-progress-funding-capital-programs-faces-risks-federal-actionsDiNapoli: Audit Finds Poor Financial Management by Central New York Regional Market Authority Board
… The Central New York Regional Market Authority’s financial position has … to FY 2022-23, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. If authority … AUTHORITY BOARD The Central New York Regional Market Authoritys financial position has …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-audit-finds-poor-financial-management-central-new-york-regional-market-authority-boardDiNapoli: NYC Financial Plan Improved From June
… York City’s fiscal year (FY) 2023 budget is projected to rise to $109.4 billion (adjusted from $104 billion after … with collective bargaining agreements. If wages were to rise at the projected inflation rate without offsetting … New York Citys fiscal year FY 2023 budget is projected to rise to $1094 billion adjusted from $104 billion after …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nyc-financial-plan-improved-june