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Train On-Time Performance
… lines and three shuttles. Sometimes, a subway train is canceled (i.e., does not depart from the terminal, or departs later than half the headway time), or is abandoned en route (i.e., skips any scheduled station … of Subways (Subways) considers a train on time when it is not canceled or abandoned en route, and it arrives at the …
https://www.osc.ny.gov/state-agencies/audits/2015/08/12/train-time-performanceDiNapoli: Investment in Upstate Company Returns $33.8 Million to State Pension Fund
… state pension fund dollars into New York companies and it is paying off for the companies and for the state pension … makes the program a double win.” The In-State Program is designed to provide investment returns consistent with the … Angeles, Beijing, London, Munich and Sydney. www.autotask.com …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-investment-upstate-company-returns-338-million-state-pension-fundMarketing Service Performance Monitoring
… 1, 2011 through November 6, 2014. Background ESD’s mission is to promote a vigorous and growing economy, prevent … ultimately responsible for ensuring that the contract is necessary and accomplishes its intended purpose, and for … contract amount to $211.5 million. Of this, $36.5 million is specifically targeted to promote tourism and business in …
https://www.osc.ny.gov/state-agencies/audits/2015/05/11/marketing-service-performance-monitoringDiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
… forward, careful short- and long-term budget planning is needed for the district to avoid a worsening financial … was $1,402,568. The district’s unrestricted fund balance is projected to decrease to approximately $587,000 by the … 2016, the district overspent $718,000 on salaries and is projected to exceed budgeted amounts by as much as $1.6 …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsEmpire BlueCross – Overpayments for Physician-Administered Drugs
… district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering … drugs. A physician-administered drug is a drug, other than a vaccine, that is typically administered by a health care professional in a …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsOperational Advisory No. 27
… (GFO), Chapter XIV, Section 2 - Obligation, Accounting and Budget Dates Guidance: Effective April 1, 2017, the … (GFO), Chapter XIV, Section 2 - Obligation, Accounting and Budget Dates , will be changed to be the date the … any financial reporting implications. If you believe that your agency processes transactions that qualify for such an …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/27-accounting-date-policy-change-confirmationState Comptroller DiNapoli Releases Municipal & School Audits
… $930,806 were competitively procured. As a result, there is an increased risk that goods and services were not … close gaps in the budget decreases the fund balance that is available to cover unforeseen circumstances. The city … additional money for this program in fiscal year 2025-26. The city could potentially face a shortfall of $1.2 …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… considers to be any property with a significant value that is used over a long period of time. OGS established the … a comprehensive audit program that includes conducting on-site audits of pharmacies, providing audit reports to Civil … identification and referral of fraud and abuse than what is outlined in the Contract, resulting in CVS Caremark not …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… contingency plan. The district pays $10,500 for central site infrastructure support, which includes a disaster … a comprehensive written IT contingency plan in place that is properly distributed to all responsible parties and … limit because it includes a tax levy of $22,922,337, which is within the limits established by law. Find out how your …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… for appropriate action. The Department of Treasury is empowered to withhold or reduce certain federal payments … owed to the federal government. This collection process is known as "administrative offset" or "offset". Before …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeAdditional Benefits after 20 Years (Sections 384-e and 384-e [b]) – Special 20- and 25-Year Plans
… earned with a public employer before your work as a police officer or firefighter. Maximum Benefit For Tier 2, 5 and 6 …
https://www.osc.ny.gov/retirement/publications/1517/additional-benefits-after-20-years-sections-384-e-and-384-e-bUniondale Union Free School District – Procurement (2016M-195)
… Purpose of Audit The purpose of our audit was to assess the District’s procurement procedures for the … Findings Not all claims contained sufficient information to allow for verifying that the items and pricing on the … Key Recommendations Attach sufficient documentation to claims to ensure that the District receives the correct …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… 31, 2013. Background The Whitehall Central School District is located in Washington County. The District is governed by a Board of Education which comprises nine …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mBorrowing Against Your Contributions – Article 14 Benefits
… loan balances when you retire or withdraw. If your loan is taxable, or becomes taxable as described above, you must … it on your federal income tax return for the year the loan is granted or becomes taxable. If you are under 59½ at the … a multiple loan, the taxable amount of a refinanced loan is always higher, unless the entire refinanced loan is …
https://www.osc.ny.gov/retirement/publications/1644/borrowing-against-your-contributionsIX.12.O Refunds – IX. Federal Grants
… (gross value) or more. The federal share of refunds is determined based on refund transactions recorded by the … for refunds held when the state’s interest liability is calculated on refunds for their federal programs subject … of this Chapter. The effect of the refund transaction is to increase the amount of federal funds the state has on …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12o-refundsLoans – Divorce and Your Benefits
… loan balance at retirement, the pension will be reduced for each loan, taking into consideration the member’s age at … see the Tiers 3, 4, 5 & 6 Loan Application (RS5025-A) for approximate annual reductions. Unless the DRO provides … their full equitable share of the pension if the reduction for a member’s outstanding loan at retirement is …
https://www.osc.ny.gov/retirement/members/divorce/loansEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… comply with DASA requirements. While a code of conduct is posted on the School website, the code is not distributed annually and does not include provisions …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-allYorktown Central School District – Procurement and Claims Processing (2017M-177)
… 31, 2017. Background The Yorktown Central School District is located in the Towns of Yorktown, New Castle and … The District, which has approximately 3,400 students, is governed by an elected seven-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mNewark Housing Authority – Information Technology (2017M-282)
… not adopt IT policies and procedures to address acceptable computer use, individual access rights, disaster recovery and … Adopt policies and procedures to address acceptable computer use, user access rights, disaster recovery and …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/03/30/newark-housing-authority-information-technology-2017m-282Orleans County – Sheriff’s Department Inmate and Commissary Accounts (2017M-209)
… through May 10, 2017. Background Orleans County is located in western New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/orleans-county-sheriffs-department-inmate-and-commissary-accounts-2017m-209