Search
Understanding the Audit Process
… of State Government Accountability (SGA) performs audits to: Protect taxpayers by improving management of government … Provide auditee officials with the information they need to effectively manage and improve operations. In performing … Depending on the subject matter of the audit, we may also adhere to other auditing standards issued by various …
https://www.osc.ny.gov/state-agencies/audits/understanding-audit-processAudits of Local Governments: About Our Audits
… Compliance Prospective analyses Learn more about our Audit Process . External Peer Review of LGSA To ensure that audits … period January 1, 2024 through December 31, 2024 in March 2025. The Division received a pass rating, the highest level …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-about-our-auditsAudits of State Agencies and Public Authorities - Five-Year Listing
This listing includes all final audit reports related to State agency and public authority operations issued during the five-year period from October 1, 2014 through September 30, 2019.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/fylist14-19.pdfJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… earnings and not the principal may be spent. Currently, in the Uniform System of Accounts (USA), these trusts are accounted for and reported in the … your annual financial report as an addition or deduction from beginning fund balance using residual equity transfer …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsHalf Hollow Hills Community Library - Fund Balance (2018M-127)
Determine if the Board of Trustees (Board) effectively manages the Library’s fund balance.
https://www.osc.ny.gov/files/local-government/audits/pdf/half-hollow-hills.pdfState Contract and Payment Actions in November
… of a new visitor center at Bayard Cutting Arboretum State Park in Suffolk County. $1.9 million with B&B Contracting … of locker rooms at Denny Farrell Riverbank State Park in New York County. State University of New York $15.6 …
https://www.osc.ny.gov/press/releases/2022/12/state-contract-and-payment-actions-novemberState Contract and Payment Actions in June
… In June, the Office of the State Comptroller approved 1,487 … Inc. for development and administration of tests in English Language Arts (ELA) and Mathematics. $10.1 million …
https://www.osc.ny.gov/press/releases/2021/07/state-contract-and-payment-actions-juneDiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… help they need. His guilty plea today stands as a warning for those who attempt to cheat taxpayers and exploit gaps in … oversight. I’d like to thank U.S. Attorney Preet Bharara for prosecuting Park and working with my investigators and … York City’s Department of Education nearly $1.5 million for salaries, vehicle leases and items such as cosmetics and …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtAudits of Local Governments: The Audit Process
… A risk assessment process precedes most Office of the New York State Comptroller (OSC) audits of local governments and … position or factual differences. Corrective Action Plan (CAP): Schools and BOCES: School districts and BOCES are …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processProtecting our Elderly Population: Select Elder Care Program Audits (2021-2023)
New York State has the fourth-largest population of older adults in the United States, with over 3.3 million New Yorkers age 65 and older (about 17 percent of the population).
https://www.osc.ny.gov/files/reports/pdf/select-elder-care-program-audits-2021-2023.pdfPoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… the central treasurer reports to the Board and the auditor in a timely manner. Develop written policy and procedures for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andNew York State Accounting System User Procedures Manual
… CHILD CARE CENTERS 28810 DISCRETIONARY POOL 28820 PROGRAM IN THE ARTS 28830 DORMITORY EQUIPMENT REPLACEMENT 28840 DEBT … BROOKLYN DDSO 51420 SUNMOUNT DDSO 51430 INST FOR RESEARCH IN DEVL DIS 51450 METRO NY DDSO 51459 NYC OMR SPECIAL PAYROLL …
https://www.osc.ny.gov/state-agencies/guidance/new-york-state-accounting-system-user-procedures-manualOversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.
… allowable, properly calculated, and adequately documented in accordance with C onsolidated Fiscal Reporting and … The audit covered the information reported on ILI’s CFR for the period January 1, 2018 through December 31, 2018. … programs that are operated by local governments and not-for-profit providers (providers) that assist New Yorkers with …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-incDiNapoli Announces Robin Lois to Oversee Local Government Division
… State Comptroller Thomas P. DiNapoli today announced the appointment of former Dutchess County Comptroller Robin Lois as the Deputy Comptroller of Local …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionMedicaid Audits Find More Than $500 Million in Waste
… claims; $48 million from audits of cost-sharing funds in nursing homes and other errors on nursing-home …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-wasteDiNapoli: Audits Reveal Millions in Lost Revenue for Local Water Systems
… conducted by DiNapoli's office of 161 local government and seven public authority water systems from January 2012 … are straining municipal finances and increasing costs for taxpayers. If these problems aren't addressed, the issues … deficits, improve infrastructure or replace aging equipment, or spend down significant surpluses. The …
https://www.osc.ny.gov/press/releases/2017/10/dinapoli-audits-reveal-millions-lost-revenue-local-water-systemsDiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… State Comptroller Thomas P. DiNapoli announced his office will … Kaminsky, Assemblywoman Michaelle Solages, Nassau County Comptroller George Maragos and Valley Stream Mayor Edwin …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectLiverpool Public Library - Board Oversight and Leave Accruals (2018M-126)
Determine whether the Board provided adequate oversight of the Library’s financial operations and whether officials accurately paid employees for leave time.
https://www.osc.ny.gov/files/local-government/audits/pdf/liverpool.pdfCity of Ogdensburg – Budget Review (B3-16-20)
… and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The preliminary budget developed by the City Manager for 2017 included two options for consideration by the City Council: one that proposed …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Town of Berne – Board Oversight (2021M-77)
… funds, as required. Town officials generally agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77