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City of Yonkers - Budget Review (B21-6-7)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt not to exceed $45 million to liquidate current … eight of the City’s union collective bargaining agreements have expired. The City could face additional expenditures …
https://www.osc.ny.gov/local-government/audits/city/2021/05/17/city-yonkers-budget-review-b21-6-7Patient Safety Center Activities and Handling of Revenues
… Objectives To determine whether the Department of Health (Department) is … PSC fund for non-personal service expenditures, PSC costs have been paid for by the General Fund – the major operating …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesMedicaid Program - Improper Medicaid Payments for Recipients in Hospice Care (2017-S-76)
To determine whether Medicaid made improper payments to providers on behalf of recipients receiving hospice care.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s76.pdfMedicaid Program - Improper Medicaid Payments for Recipients in Hospice Care (2017-S-76) 90-Day Response
To determine whether Medicaid made improper payments to providers on behalf of recipients receiving hospice care.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s76-response.pdfTown of Smyrna – Claims Audit Process (2022M-161)
To determine whether the Town of Smyrna (Town) Board (Board) properly audited claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/smyrna-town-2022-161.pdfMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (2018-S-45)
To determine whether Medicaid overpayments were made to hospitals for mechanical ventilation services reported on APR-DRG ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s45.pdfMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (2018-S-45) 90-Day Response
To determine whether Medicaid overpayments were made to hospitals for mechanical ventilation services reported on APR-DRG ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s45-response.pdfXVII.2.C Transactions Against Lapsing Appropriations – XVII. Lapsing Appropriations
… Vouchers and Expense Reports Pursuant to Article 4, Section 40, Paragraph 3 of the State Finance … was incurred before the end of the fiscal year. Prior to approving these transactions, OSC may request … restored. Cash Advances Eligible cash advances which have not been transferred (through AP journal voucher) to a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2c-transactions-against-lapsing-appropriationsComptroller DiNapoli Statement on Earth Day 2016
… P. DiNapoli urged individuals, government and businesses to seek out creative solutions and opportunities, whether big … world celebrate Earth Day by signing the Paris Agreement to limit global warming. We’ve come so far since the first … but the challenges we face in safeguarding the planet have never been clearer. As we strive to mitigate global …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016Additional Service Credit for Sick Leave (Section 341[j]) – Police and Fire Plan
… optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for … be used to: Qualify for vesting. For example, if you have four years and ten months of service credit and you need … better retirement benefit calculation. For example, if you have 19½ years of service credit but your pension will …
https://www.osc.ny.gov/retirement/publications/1512/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – Basic Plan with Increased-Take-Home-Pay (ITHP)
… optional sick leave benefit. If your employer has chosen to offer this optional benefit, you may receive service … be used to: Qualify for vesting. For example, if you have four years and ten months of service credit and you need … better retirement benefit calculation. For example, if you have 19½ years of service credit but your pension will …
https://www.osc.ny.gov/retirement/publications/1511/additional-service-credit-sick-leave-section-341jAdditional Service Credit for Sick Leave (Section 341[j]) – New Career Plan
… optional sick leave benefit. If your employer has chosen to offer this benefit, you may receive service credit for … be used to: Qualify for vesting. For example, if you have four years and ten months of service credit and you need … better retirement benefit calculation. For example, if you have 19½ years of service credit but your pension will …
https://www.osc.ny.gov/retirement/publications/1515/additional-service-credit-sick-leave-section-341jState Tax Collections Rose $4.9 Billion in Fiscal Year 2017-18
… billion, or 6.6 percent above the previous year, according to the state cash report released today by State Comptroller … line," DiNapoli said. "The state's economy continues to expand, but recent financial market volatility is a … debt service payments were made in SFY 2017-18 that would have otherwise been made in 2018-19. The $9.4 billion General …
https://www.osc.ny.gov/press/releases/2018/04/state-tax-collections-rose-49-billion-fiscal-year-2017-18Opinion 2004-2
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … of town board member as lessor of real property leased to gravel vendor) -- Interest in Contracts (town board member … contract between the vendor and the town and, therefore, have an "interest" in the contract prohibited by article 18. …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Valley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Purpose of Audit The purpose of our audit was to review the procedures used by the District to purchase … $47 million. Key Findings District officials did not have bid documentation to support payments totaling $757,700 … for transportation services. District officials did not have documentation to support sole source payments totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Dobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… Department employees. As a result, employees may have worked unnecessary overtime. Officials paid 10 … audit period. Approximately $186,330 of overtime work to be performed was not properly approved. Officials paid 10 … cost benefit analysis or determine other options that may have reduced overtime. Not requiring employees to adhere to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeState Comptroller Thomas P. DiNapoli Statement on Executive Budget
… amid continued economic growth; however, as recent years have shown, the financial picture can change rapidly. As the … Year 2027-28, it is important that actions are taken to improve the long-term stability of the state’s finances, … decisions also improve the state’s structural balance. “I remain concerned about the state’s debt burden, one of the …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-executive-budgetPutnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… audit period. Our review determined BOCES officials may have been able to reduce overtime by up to $28,337, or almost 11 percent. … through Saturday work week. Therefore, this overtime may have been avoided if some employees worked Tuesday through …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeNYS Common Retirement Fund Announces First Quarter Results
… 2016, with an estimated value of $181 billion, according to New York State Comptroller Thomas P. DiNapoli. “We’ve been able to make some slight gains despite markets that remain … constraints on the Fund’s staffing and compensation could have current and future consequences. DiNapoli and his …
https://www.osc.ny.gov/press/releases/2016/08/nys-common-retirement-fund-announces-first-quarter-resultsComptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: State Education Department (SED): … DMV has designed effective internal controls over accounts to ensure that funds are properly accounted for and payments … appropriate business purposes. Tests showed these controls have generally operated as intended. However, auditors also …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits