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Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Board, nor the Treasurer, provided oversight to compensate for these incompatible duties . As a result: Sixty-one of … $101,937; instead, checks were signed by the Mayor, Clerk and Board members, despite there being no authority in Village Law for the Clerk and Board members to sign checks in the absence …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in 2013 to facilitate, manage and … with the not-for-profit Rochester Housing Development Fund Corporation (Subcontractor) to assist with the use of grants …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceTompkins County Industrial Development Agency – Board Oversight (2015M-33)
… The purpose of our audit was to review the IDA’s process for approving, monitoring and reporting projects for the period January 1, 2013 through June 12, 2014. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardImproper Payments Related to the Medicare Buy-In Program (Follow-Up)
… Payments Related to the Medicare Buy-In Program ( 2010-S-76 ). Background The federal government established the … Payments Related to the Medicare Buy-In Program (2010-S-76) … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followTown of Clare – Fiscal Stress (2013M-317)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition … January 1, 2012 to April 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Village of Alfred – Information Technology (2017M-236)
… Audit The purpose of our audit was to assess the Village’s information technology (IT) environment for the period June 1, 2015 …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236City of Hornell – Information Technology (2017M-293)
… 8,500. The City is governed by a 10-member City Council. Budgeted appropriations for the 2017-18 fiscal year … The Council and City officials did not develop adequate information technology (IT) policies and procedures to …
https://www.osc.ny.gov/local-government/audits/city/2018/03/23/city-hornell-information-technology-2017m-293Town of Sharon – Fund Balance (2017M-271)
… whether the Board ensured that fund balance was reasonable for the period January 1, 2016 through December 31, 2017. … The Town of Sharon is located in Schoharie County and has a population of approximately 1,800. The Town is … Town Board. Operating funds’ budgeted appropriations for 2018 total approximately $916,500. Key Findings Town-wide …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271City of Yonkers – Payroll (2017M-212)
… internal controls over employees’ leave accruals, time and attendance, and overtime for the period July 1, 2015 through February 14, 2017. … elected seven-member City Council. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $546 …
https://www.osc.ny.gov/local-government/audits/city/2018/03/02/city-yonkers-payroll-2017m-212State Comptroller Thomas P. DiNapoli Statement on 2023 State of the State Address
… session, the State of the State message delivered by Gov. Kathy Hochul set forth her agenda. State government is here to work for the people of this state and make life better and more … fighting back on crime, and investing in high quality health care, education, and infrastructure, are the same …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-thomas-p-dinapoli-statement-2023-state-state-addressState Comptroller DiNapoli Releases Audits
… (JCDC), a New York City-based not-for-profit organization, is approved by the State Education Department (SED) to … Development’s point-in-time count. New York State Health Insurance Program – UnitedHealthcare Insurance Company of New … providing over one million members with health insurance coverage. The Department of Civil Service, which administers …
https://www.osc.ny.gov/press/releases/2025/05/state-comptroller-dinapoli-releases-auditsVendor File Advisory No. 4
Agency help is needed to ensure prompt vendor registration
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationVillage of Sagaponack – Claims Processing (2017M-124)
… audit was to examine the Village’s claims audit process for the period June 1, 2015 through February 28, 2017. … is located in the Town of Southampton in Suffolk County and has a population of approximately 310. The Village is … Board of Trustees. Budgeted general fund appropriations for the 2016-17 fiscal year totaled $850,659. Key Findings …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Shandaken – Payroll (2013M-201)
… so that they could take appropriate action. Employee healthcare contribution rates were miscalculated, resulting in employees paying incorrect amounts for their healthcare benefits. We found errors in general fund employee …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Opinion 92-31
… law, which shall be deemed expedient or desirable for the good government of the village, its management and business, … of their property, the preservation of peace and good order, the suppression of vice, the benefit of trade, …
https://www.osc.ny.gov/legal-opinions/opinion-92-31State Police Bulletin No. SP-204
… of State Police in the State Police Troopers Unit – BU07 and the State Police Commissioned/Non-Commissioned Officers … Association of the New York State Troopers (PBA), provides for an increase to the annual Expanded Duty payment April 1, … Leave of Absence/MLL (Mil Lv) on 04/01/2020 are eligible for Expanded Duty Pay. OSC Actions OSC will automatically …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-204-april-2020-increase-state-police-expanded-duty-payCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… the Department of Health (Department) effectively oversaw and monitored efforts by Nursing Homes, Adult Care Facilities … to adequately safeguard patients through requests for required criminal history background checks when hiring … that the Department generally met its obligations for conducting background checks on unlicensed employees of …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followDivorce – New Career Plan
… determined that retirement benefits are marital property and subject to equitable distribution. “Equitable … benefits should be divided. However, it does not allow for a distribution of your pension until you actually retire, … wishes. Effective July 7, 2008, beneficiary designations for certain benefits are revoked when a divorce, annulment or …
https://www.osc.ny.gov/retirement/publications/1515/divorceFiscal Stress Monitoring System Statistics
… FSMS non-filing local governments. Below is an interactive map showing the percentage of municipalities that received a … the “FSMS Non-Filing Municipalities” tab above the map will display the percentage of municipalities that did … to receive a score. Lastly, selecting a county on the map will display the filing status, fiscal stress designation …
https://www.osc.ny.gov/local-government/fiscal-monitoring/fiscal-stress-monitoring-system-statisticsDiNapoli: MTA Budget Continues to Face Serious Risks
… The Metropolitan Transportation Authority is expected to devote one-fifth of total revenue to debt service by 2023 … more than tripled between 2000 and 2019, rising from $11.4 billion to $35.4 billion. The MTA expects debt outstanding to reach $52.6 …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-mta-budget-continues-face-serious-risks