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Fuel Purchases
… Authority (Authority) is purchasing the correct type of fuel, paying the proper amount for the fuel purchased, receiving the correct amount of fuel, and keeping accurate records of the supply and distribution of fuel. The audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesDiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination
… body to coordinate planning, to make sure the needs of New Yorkers are met, and resources are used effectively, according to an audit of the Department of Labor (DOL) released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordinationNYSLRS Announces Employer Contribution Rates for 2024-25
… contribution rates for the New York State and Local Retirement System (NYSLRS) for State Fiscal Year (SFY) … average contribution rates will increase from 13.1% to 15.2% of payroll for the Employees’ Retirement System …
https://www.osc.ny.gov/press/releases/2023/08/nyslrs-announces-employer-contribution-rates-2024-25Opinion 88-46
… 1723-a; GENERAL MUNICIPAL LAW, §§11, 119-o: Pursuant to a cooperative investment agreement, school districts and … advice of the investment consultant, would then determine how the funds of the participating municipalities and school … board of advisors. While the inquiry does not specify how the agreement is to be amended, it does indicate that any …
https://www.osc.ny.gov/legal-opinions/opinion-88-46Constitutional Debt Limit
… In New York State, there are limits to how much debt a local government or school district can … and certain types of self-liquidating debt are available. How to apply for a sewer debt exclusion For city school …
https://www.osc.ny.gov/local-government/resources/constitutional-debt-limitCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
To determine if CVS Health invoiced and remitted commercial rebate revenue related to Empire Plan drug utilization in accordance with its contract with the Department of Civil Service
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… Purpose To determine whether costs reported by the Lake Grove School … and Mountain Lake Children's Residence (Mountain Lake) to the State Education Department and the Office of Children …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Plan drug utilization in accordance with its contract with the Department of Civil Service. Our audit covered the period … York State Health Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides … or remit all rebate revenue to Civil Service. As a result, Civil Service is due $2,240,798 in rebates. Key …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceXIII.10.B Refunds Owed to the State by an Employee - Using an Employee Check – XIII. Employee Expense Reimbursement
… This section is currently under development. Guide to Financial Operations REV. 08/09/2019 … This section is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10b-refunds-owed-state-employee-using-employee-checkCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health remitted commercial drug rebate revenue related to … Plan drug utilization in accordance with its contract with the Department of Civil Service. Our audit covered the period … health insurance coverage to over 1.2 million active and retired State, participating local government, and school …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceWest Canada Valley Central School District – Access to the Student Information System (2016M-96)
… over personal, private and sensitive information (PPSI) in the District’s student information system (SIS) for the … The West Canada Valley Central School District is located in the Towns of Fairfield, Herkimer, Manheim, Newport, Norway and Schuyler in Herkimer County and the Town of Deerfield in Oneida …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationFuel and Services
… Purpose The objectives of our examination was to determine whether DMNA conducted … appropriate prices, and received the quality and quantity of goods and services it procured during its response to … DMNA lacked documentation to support the reasonableness of the prices paid and how it selected vendors. Specifically, …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesReal Estate Portfolio
… whether the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or dispose of those properties, and disposed of property on terms beneficial to the State. The audit …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioDiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… State auditors examining hotels and motels used to house the homeless found poor … a population of 125,000 or more (i.e., Buffalo, Rochester, Syracuse and Yonkers), the inspection functions are performed …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessXIV.14.E Recording General Capital Assets – XIV. Special Procedures
… Construction in Progress no depreciation Infrastructure 20-75 years A renovation is a project performed on an already … The renovation costs more than $100,000 It occurs when 75% or more of the estimated useful life of the component has … will be retired if the actual cost of the renovation is 75% or more of the current replacement cost of the component …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14e-recording-general-capital-assetsDiNapoli: New York City Projects Surplus in 2017 Despite Slower Tax Collections
… the size of the out-year budget gaps. To his credit, Mayor de Blasio has prudently maintained the city’s reserves at … than 50,000 state contracts, visit www.openbooknewyork.com . The easy-to-use website was created by DiNapoli to …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-city-projects-surplus-2017-despite-slower-tax-collectionsIX.12.G Check Clearance Patterns – IX. Federal Grants
… bank account each day after the state makes a disbursement of federal funds. That is, the clearance pattern reflects how … states to develop check clearance patterns for the purpose of: Timing the drawdown of selected federal programs, as with Medicaid beneficiary …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12g-check-clearance-patternsDiNapoli: Central New York Economy Slowly Improving
… educated young adults, a technically experienced workforce and a relatively low cost of living, according to a profile … by poverty, unemployment rates above the statewide average and the loss of some large employers. “Central New York’s … jobs have disappeared, the health care, professional and technical services industries are gaining strength. …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-central-new-york-economy-slowly-improvingSecurity Over Critical Information Systems
… than 700 school districts with 3.2 million students, 7,000 libraries, 900 museums, and 52 professions encompassing more …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsEmployer Billing
… As a participating employer, you are billed each November for … plans and options, and the pensionable earnings reported to NYSLRS for members employed during the last State fiscal … Guide will show employers with the Billing security role how to view billing information for your location. … …
https://www.osc.ny.gov/retirement/employers/employer-billing