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DiNapoli Statement on MTA Budget
… in federal funds for COVID-19 expenses split between 2025 and 2026 to 2026, 2027 and 2028. While these funds are …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetOffice of Temporary and Disability Assistance SSP Payments Made to State Employees
… was based on incorrect SSA data. For a complete copy of Report 2016-BSE7-02, click here …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesIV.4.D Debt Service – IV. Accounting Codes - Uses and Descriptions
… . SFS Account Title Description 60401 Principal – Fixed Rate Bonds Debt service payment – principal amount on Fixed (Interest) Rate Bonds 60402 Principal – Variable Rate Demand Bonds Debt … by the Authority. Guide to Financial Operations REV. 12/17/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4d-debt-service-1Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
… audits were overdue and annual reports were delinquent as well. As of December 1, 2016, 391 cemeteries (22 percent) had … of at least $25,500. All 71 cemeteries we visited appeared well maintained, but 38 (54 percent) did not have all the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followAlbany Water Board – Software Management (2020M-159)
… installed on Albany Water Board (AWB) computers and mobile devices is appropriate and necessary. Key Findings Software installed on AWB computers and mobile devices is not always appropriate and necessary. … and necessary software was installed on computers and mobile devices. We found unnecessary software on 60 computers …
https://www.osc.ny.gov/local-government/audits/city/2021/03/26/albany-water-board-software-management-2020m-159Opinion 92-57
… STATE COMPTROLLER -- Approval By (for contracts for water and sewer services from village) VILLAGES -- Powers and Duties (need for contract to provide water and sewer services to State) WATER RENTS -- Interest and Penalties (by State to village) … late charges imposed by the Village of Attica Village on water and sewer rent bills sent to two state correctional …
https://www.osc.ny.gov/legal-opinions/opinion-92-57Patient Safety Center Activities and Handling of Revenues (Follow-Up)
… four recommendations included in our initial audit report, Patient Safety Center Activities and Handling of Revenues (Report 2019-S-15 ). About the Program The Patient Health Information and Quality Improvement Act of … by a physician with a history of negligence unknown to the patient. Pursuant to the Act’s amendments to the Public …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followEstimated Invoice
… Online. From Account Homepage, click Access Billing Dashboard button. After choosing location code and retirement … Earnings used to calculate your invoice, click the Billed Data link on the Billing Dashboard. Plan ID and Options Plan … 41(j) and 341(j) of the Retirement and Social Security Law (RSSL), which allow members to receive additional service …
https://www.osc.ny.gov/retirement/employers/estimated-invoiceUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… non-profit special education provider located in Roosevelt, serving students from 28 school districts … June 30, 2018, CPN reported approximately $3.8 million in reimbursable costs on its CFRs for two rate-based special … June 30, 2018, among other issues, we identified $159,069 in ineligible costs reported by CPN on its CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… we identified, formally assess the payments we did not test, and formally assess the conduct of William Davis. Key … recovered $85,502 in prescription payments that we did not test. Of the initial report’s three audit recommendations, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyFood Insecurity Persists Post-Pandemic
… Note: USDA estimates average three calendar years of data. Source: USDA reports on Household Food Security in the … without enough to eat. Data from the first three months of 2024 indicate some decreases in food insufficiency. FIGURE 2 … area. FIGURE 5 – Year-Over-Year Change in Food-at-Home CPI Index, New York Metropolitan Area and U.S., …
https://www.osc.ny.gov/reports/food-insecurity-persists-post-pandemicOpinion 90-39
… the cost of specialized equipment needed to provide fire protection services to these properties. You ask whether a … the cost of specialized equipment needed to provide fire protection services to these properties. Town Law, §181(1) … such authority to impose a charge or a fee for fire protection. Although we have construed Municipal Home Rule …
https://www.osc.ny.gov/legal-opinions/opinion-90-39Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… as required? Audit Period January 1, 2024 – April 30, 2025 We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2020. Understanding the Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22Town of Coventry – Transparency of Fiscal Activities (S9-25-32)
… (OSC) as required? Audit Period January 1, 2024 – May 1, 2025 We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2021. Understanding the Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-coventry-transparency-fiscal-activities-s9-25-32Reimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Reimbursement of Homeless … Westhab is the single largest provider of these services in Westchester County. In order to effectively evaluate whether costs are eligible … of implementation of the six recommendations included in our initial audit report Reimbursement of Homeless Shelter …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center-followDiNapoli: Former Savona Mayor Charged With Defrauding the Village
… Former Savona Mayor Gregge Harrian was arraigned in Steuben County Court today on felony charges of five counts of offering a false instrument for filing and five counts of misdemeanor falsifying business … Former Savona Mayor Gregge Harrian was arraigned in Steuben County Court on …
https://www.osc.ny.gov/press/releases/2019/01/dinapoli-former-savona-mayor-charged-defrauding-villageTown of Waterford – Claims Auditing (2016M-154)
… of our audit was to review the claims audit process for the period January 1, 2015 through January 31, 2016. … by a five-member Town Board. Budgeted appropriations for 2016 total approximately $8.1 million. Key Finding The … the claims are supported by adequate documentation and are for legitimate Town purposes. Key Recommendations There were …
https://www.osc.ny.gov/local-government/audits/town/2016/06/17/town-waterford-claims-auditing-2016m-154Town of Pamelia – Financial Management (2015M-276)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management … 1, 2014 through March 31, 2015. Background The Town of Pamelia is located in Jefferson County and has a … The purpose of our audit was to evaluate the Towns financial management …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276Town of Elmira – Financial Condition (2015M-226)
… of our audit was to review the Town’s financial condition for the period January 1, 2012 through August 12, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 were approximately $3.63 million. Key Findings Town … Develop and adopt a multiyear financial plan for long-term operating and capital needs. Adopt policies and …
https://www.osc.ny.gov/local-government/audits/town/2016/01/08/town-elmira-financial-condition-2015m-226Town of Conesville – Long-Term Planning (2016M-314)
… 26, 2016. Background The Town of Conesville is located in Schoharie County and has a population of approximately … resources are available to replace capital assets in a timely manner. Consider establishing reserves to set …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314