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Orleans County – Department of Social Services (2012M-222)
… social welfare examiners in two different County Social Services programs. In addition, we found that 10 out of 45 … Orleans County Department of Social Services 2012M222 …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Fuel Purchases
… whether the whether the Rochester-Genesee Regional Transportation Authority (Authority) is purchasing the … The Authority’s eight regional subsidiaries provide public transportation services in Monroe, Genesee, Livingston, … whether the whether the RochesterGenesee Regional Transportation Authority Authority is purchasing the correct …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesOrdinary Death Benefit – Special 20- and 25-Year Plans
… you are on the payroll; While you are on an authorized medical leave of absence (with or without pay); While you are … last date you were receiving earnings, on an authorized medical leave of absence or receiving workers’ compensation …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitState Police Bulletin No. SP-237
… PBA Short Term Disability, PBA Critical Illness, or PBA Accident insurance will notice a change in the way their deduction(s) appear on their paystub or … Term Disability: Short Term Disability Critical Illness Accident Effective Dates: This bulletin is effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-237-separation-pba-insurance-deduction-code-545Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… years as it experienced operating deficits, resulting in a $215,678 deficit fund balance as of June 30, 2013. Key … and reduce the number of routes, explore sharing bus to locations outside the District with neighboring districts and … fleet to be in accordance with SED guidelines. Develop a plan to address the deteriorating financial condition of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… whether the City of Cortland’s (City) non-contractual (NC) employees’ payroll benefits were authorized and accurate. Key Findings Two OSC audits issued in 2010 found NC employees received benefits inconsistent with Council … still has not established specific leave benefits of NC employees. As a result, we found: Seven NC employees …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Henrietta FD – Audit Follow-Up (2021M-27-F)
… in over 39 square miles. The elected five-member Board is responsible for the general management and control of … who acts as the District’s chief fiscal officer and is responsible for receiving and maintaining custody of and …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/henrietta-fd-audit-follow-2021m-27-fSelected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … travel expenses for the highest-cost travelers in the State, as well as other outliers. Our analysis identified …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/selected-employee-travel-expensesDiNapoli: Nearly 14% of New Yorkers Live in Poverty; Surpasses National Average for Eight Straight Years
… according to the first in a series of reports released today by State Comptroller Thomas P. DiNapoli examining “New … according to the first in a series of reports released today by State Comptroller Thomas P DiNapoli examining New …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-nearly-14-percent-of-new-yorkers-live-poverty-surpasses-national-average-eight-straight-yearsState Agencies Bulletin No. 682
… provide agencies with information and procedures regarding the calculation of affected employees’ salaries and the processing of necessary salary corrections. Affected … provide agencies with information and procedures regarding the calculation of affected employees salaries and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/682-implementation-new-method-calculating-salaries-employees-upon-movementNY State Comptroller DiNapoli Doubles Low Emissions Index Investment to $4 Billion
… Risk at the United Nations announced a $2 billion increase to the New York State Common Retirement Fund's (Fund) low … The Fund was the first public pension fund in the U.S. to create an index that excludes or reduces holdings in the worst carbon emitters and shifts investments to lower emitting corporations. The increased allocation, …
https://www.osc.ny.gov/press/releases/2018/01/ny-state-comptroller-dinapoli-doubles-low-emissions-index-investment-4-billionOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… unable to meet their essential needs (e.g., food, shelter, clothing, medical care, securing entitlements); are in need …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanDiNapoli: Contractor Sentenced in Federal Court for Defrauding State of Over $360,000
… to federal fraud charges earlier this year, as a result of a joint investigation by New York State Comptroller Thomas … to a year and one day in prison and ordered to pay a total of $721,112 in restitution and criminal forfeiture. “Joseph … for cancer and used the money to fund his lavish lifestyle of world traveling and gambling,” DiNapoli said. “This …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-contractor-sentenced-federal-court-defrauding-state-over-360000V.3.F Projects – V. Chart of Accounts (COA) Governance
… may be operational or capital in nature. The Project ID is 15 alphanumeric digits in length. It captures …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsCost-Saving Ideas: Minimizing Unemployment Insurance Costs
… You can take steps to reduce the cost of unemployment insurance, which provides short-term … who become unemployed through no fault of their own. The New York State Department of Labor (DOL) determines who …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsOpinion 2002-11
… opinion. VOLUNTEER FIREFIGHTERS -- Service Award Programs (point accumulation for responding to both fire and ambulance … each category of response independently for purposes of point accrual. Based on this statutory scheme, it is our …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0Opinion 2002-11
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … award program that provides points for participation in department responses, a volunteer firefighter must be … of the emergency rescue and first aid squad, as set forth in section 217(c)(vi)(B) of the General Municipal Law, and an …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11Social Adult Day Services
… of Health (DOH), are effectively overseeing Social Adult Day Services (SADS) programs to ensure that providers … the Department of Health are effectively overseeing Social Adult Day Services prog …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesManagement of Selected Special Revenue Funds
… To determine whether the Department of Health (Department) is effectively managing selected special revenue funds to … 31, 2015. Background The Department’s stated mission is to protect, improve, and promote the health, productivity, … designated administering agency, the Department is responsible for implementing the programs that these funds …
https://www.osc.ny.gov/state-agencies/audits/2016/08/02/management-selected-special-revenue-fundsSelected Aspects of the Paratransit Call Center Operations
… whether the contractor operating the MTA-New York City Transit’s Paratransit Call Center was in compliance with … transportation services in and around the New York City metropolitan area. One of the MTA’s six constituent agencies, New York City Transit (Transit), provides paratransit service within …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operations