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The Norman Howard School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether costs reported by the Norman Howard School (NHS) on the Consolidated Fiscal Report (CFR) were properly … calculated, adequately documented and allowable under the Consolidated Fiscal Report Manual (CFR Manual) and the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/norman-howard-school-compliance-reimbursable-cost-manualDiNapoli Audit Finds Lapses in Treatment Under Kendra's Law
… The state’s Office of Mental Health (OMH) needs to do a better job of overseeing court-ordered treatment for individuals under … our recommendations to improve the administration of Kendra’s Law at a time when we’re facing a serious mental …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-audit-finds-lapses-treatment-under-kendras-lawState Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24
… gaps. The Governor has stated that reserves will equal 15% of State Operating Funds, consistent with recommendations I … changes that increase the allowable deposits and balances of the state's rainy day reserves. The state should put this … to federal pandemic aid approaching and the possibility of an economic downturn, it is unclear how recurring …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24Town of Danby – Claims Processing and Procurement (2022M-127)
… complete report – pdf] Audit Objective Determine whether the Town of Danby (Town) Board (Board) sought competition … services and audited claims prior to payment. Key Findings The Board did not always seek competition when procuring … manner. Also, when claims are not properly audited, the Board’s ability to effectively monitor the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Unclaimed Property Relating to Pawn Brokers
Unclaimed property subject to Section 1301 of the Abandoned Property Law includes any surplus monies resulting from the sale of personal property by the pledgee
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/pawn-brokers.pdfState Fiscal Year 2022-23 Enacted Budget Analysis
… in SFY 2022-23. The Budget was adopted following two years of extraordinary volatility in State finances that began with … caused by the COVID-19 pandemic and the prospect of steep revenue shortfalls. In response, the State received … May 19, will provide detailed estimates from the Division of the Budget (DOB) of SFY 2022-23 revenues and expenditures …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisCity of Mount Vernon – Budget Review (B21-6-3)
… fiscal year. Background The City of Mt. Vernon is located in Westchester County. Key Findings Significant revenue and expenditure projections in the adopted budget are not reasonable. The City’s budget … also was adopted 81 days late. The adopted budget relies on non-recurring revenue sources, including fund balance …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3XII.8.B Matching – XII. Expenditures
… order is the Procurement Card. An agency must address match exceptions before a voucher processor can submit a voucher into workflow. An agency can view match exceptions associated with a particular voucher via a link on the voucher or in the match exceptions workbench. The match exceptions report …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingTown of Greenfield – Golf Course Collections (2021M-133)
… Golf course collections were not properly recorded in the form collected, remitted to the bookkeeper in a timely manner or deposited timely. While the total of collections recorded in the central point-of-sale (POS) system were accounted for, …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133League for the Handicapped – Compliance With the Reimbursable Cost Manual
… Background LFH, a not-for-profit organization located in Springville, New York, is an SED-approved provider of … with disabilities from birth through eight years of age. In 2014, LFH provided preschool special education services to … from approximately 35 school districts located in three counties in western New York. The counties that use …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/league-handicapped-compliance-reimbursable-cost-manualJoint Letter to Coca-Cola
Sample of letter sent by Comptrollers DiNapoli and Stringer to 20 major U.S. corporations urging them to uphold LGBT rights around the globe.
https://www.osc.ny.gov/files/press/pdf/coca-cola-equal-rights.pdfJoint Letter to Mail.RU
Comptrollers DiNapoli and Stringer called on Mail.RU to respond to reports about videos and other posts depicting violence against the Russian gay community.
https://www.osc.ny.gov/files/press/pdf/mail-ru-equal-rights.pdfSubway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… the extent of implementation of the five recommendations included in our initial audit report, Subway Service Diversions for …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followDiNapoli: Ralph Lauren Should Ensure Human and Worker Rights are Upheld in its Operations
… P. DiNapoli released the following statement in support of a shareholder proposal presented at Ralph Lauren’s annual … in its operations and supply chain. “The devastating loss of life in the Rana Plaza garment factory collapse in … the risks that can damage long-term value.” As trustee of the $176.8 billion New York Common Retirement Fund, …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-ralph-lauren-should-ensure-human-and-worker-rights-are-upheld-its-operationsJustice Court Fund Reporting
The Office of the State Comptroller is replacing the Justice Court Fund Internet Report (JCFIR) with a new Justice Court Fund Reporting (JCR) application to collect the monthly court activities. Come learn about the new system’s features and how to access and navigate reports.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-court-fund-reporting-042424.pdfCity of Troy – Budget Review (B19-5-8)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2020 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8Time and Attendance Practices of Selected Employees
… documents including tour schedules, sign-in and sign-out sheets, time clocks, and KRONOS (an electronic "touch" … one or more of these mechanisms. This audit, which focuses on the time and attendance of certain employees of the LIRR, … Six of these individuals reportedly resided in the State of Delaware, and one individual's home address was in …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesOrdinary Death Benefit – Special 20- and 25-Year Plans
… Your beneficiary may be entitled to an ordinary death benefit if you meet the eligibility requirements and … to an on-the-job accident. The ordinary death benefit is a one-time lump sum payment (your beneficiaries would not … benefit). The first $50,000 of this benefit is paid in the form of group term life insurance, which is currently exempt …
https://www.osc.ny.gov/retirement/publications/1517/ordinary-death-benefitInspecting Highway Bridges and Repairing Defects
… Purpose To determine if the Port Authority of New York and New Jersey (Authority) inspected highway … and federal laws. Our audit covered inspections performed of bridges during the period of January 1, 2008 through June 21, 2013. Background The …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsTown of Spencer – Disbursements (2025M-35)
… An effective claims audit process can help ensure that tax dollars are spent properly, efficiently and in the best …
https://www.osc.ny.gov/local-government/audits/town/2025/07/18/town-spencer-disbursements-2025m-35