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State Government Accountability - Special Reports
… and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health …
https://www.osc.ny.gov/state-agencies/audits/state-government-accountability-special-reportsHammond Central School District – Financial Management (2024M-70)
… appropriations by an annual average of $1.5 million from 2020-21 through 2022-23. This made it appear that the … addition, they exceeded the voter-approved funding level for the capital reserve fund by $900,000. Accumulated … reserves. Did not budget to fund reserves. From July 1, 2020 through June 30, 2023, more than $1.5 million in fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Cooperstown Central School District – Financial Management (2024M-65)
… budgetary entries and could have used reserve funds to pay for related expenditures, but instead paid these expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… – pdf] Audit Objective Determine whether the Village of Cedarhurst (Village) Board of Trustees (Board): … Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. The 2019 …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… the Village Chief Fiscal Officer’s (CFO) financial records and reports, Filed the required Annual Financial Report … Municipal Law (GML) Section 30. The last filed AFR was for the fiscal year ending May 31, 2022, filed on July 28, … 30 and Village Law Section 4-408. In addition, timely accounting records and water, sewer and refuse collection …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16Opinion 92-30
… contract or authorize or approve payment thereunder, (b) audit bills or claims under the contract, or (c) appoint an …
https://www.osc.ny.gov/legal-opinions/opinion-92-30Opinion 88-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his … be given to the possible consequences of such a judicial review of the contract. Finally, you suggest that the mayor …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Opinion 88-75
… the views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer … GENERAL MUNICIPAL LAW, §§800(3), 801, 802(1)(b), 802(2)(a): A city attorney who is an officer, employee, director or …
https://www.osc.ny.gov/legal-opinions/opinion-88-75Monitoring of Prevailing Wage Compliance on Construction Contracts (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Monitoring of Prevailing Wage Compliance on Construction Contracts Report 2015S99
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-prevailing-wage-compliance-construction-contracts-followOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… was adequately monitoring and enforcing SIST conditions for sex offenders placed in the community. We identified …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followState Agencies Bulletin No. 1657
… due to these changes. Employees’ personal tax returns for 2018, that employees file in 2019, may be affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1657-federal-withholding-change-tax-year-2018State Comptroller DiNapoli Releases School Audits
… his office completed audits of Brookfield Central School District , Hinsdale Central School District , Malone Central … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsArea #9 – Wireless Network – Information Technology Governance
… data traversing the network; Requiring an access password for users and enabling the most secure encryption available …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkAccuracy of Reported Discharge Data (Follow-Up)
… when we examined DoE’s discharge classifications for its 2004-08 general education cohort (i.e., the students …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followDiNapoli: State Pension Fund Reaches Record High of $183.5 Billion
… fiscal years 2014-2015 and 2015-2016. Returns for the Fund's Asset Classes (as of March 31, 2015) Percent … 22.2% Non-US Equities -0.5% 11.2% Private Equity 9.2% 7.5% Real Estate 10.4% 6.4% TIPS* 3.3% 5.2% Global Equities 4.4% 4.9% …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-pension-fund-reaches-record-high-1835-billionDiNapoli: State Pension Fund Valued at $259.9 Billion at End of Third Quarter
… New York State Comptroller Thomas P. DiNapoli today announced … The remaining Fund assets by allocation are invested in cash, bonds, and mortgages (22.62%), private equity (14.75%), real estate and real assets (13.30%) and credit, absolute …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-state-pension-fund-valued-259.9-billion-end-third-quarterThe Ex-spouse’s Payments – Divorce and Your Benefits
… An ex-spouse cannot collect benefits until the member retires and their pension payments have begun. There is no …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsUse of State Appropriations
… and Markets (NYSDAM). Its most recent contract was for $3.7 million and covered the four years ending March …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/use-state-appropriationsChurchill School and Center – Compliance With the Reimbursable Cost Manual
… the expenses reported on their annual CFRs. To be eligible for reimbursement, reported expenses must comply with Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/05/27/churchill-school-and-center-compliance-reimbursable-cost-manualUser Access Controls Over Selected System Applications (Follow-Up)
… and personal information that is considered confidential for a variety of programs, controls over their access are … important. Our initial audit report, issued on June 10, 2020, sought to determine if Upstate’s access controls over …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-follow