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August 1999: New York State Environmental Facilities Corporation State Revolving Loan Funds
… Facilities Corporation (EFC) , through its revolving loan fund, has provided over 330 local governments and public authorities nearly $5 billion in long and short term loans to finance eligible clean water and … that are currently available from the revolving fund (long term leverage loans, short term direct loans, and long …
https://www.osc.ny.gov/local-government/publications/august-1999-new-york-state-environmental-facilities-corporation-state-revolving-loan-fundsNursing Home Surveillance (Follow-Up)
… included in our initial audit report, Nursing Home Surveillance ( 2015-S-26 ). Background The Department of Health (Department) oversees nursing home facilities in New York State through its Division of … State regulations and procedures for conducting nursing home surveys and whether survey processes, including the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followTown of Bethlehem – Information Technology (2025M-25)
… Program Town employees and officials use the IT systems for Internet access, email, receiving online payments and to … such as financial and personnel records and evidence files for the Police Department. The Town’s Management of … Senior Network and Systems Technician, who is responsible for setting up the police systems. The MIS Department is …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25East River Child Development Center – Compliance With the Reimbursable Cost Manual
… Itinerant Teacher (SEIT) and full-day Special Class (SC) preschool special education services to children with … year, ERCDC served about 96 students in its center-based SC program. ERCDC is reimbursed for preschool special … fringe benefits paid to 1:1 aides that were charged to the SC preschool special education program, but should have been …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/east-river-child-development-center-compliance-reimbursable-cost-manualFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… reports were not completed. The former Treasurer was arrested by the Chautauqua County District Attorney and pled …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andGeneric PINs
… The objective of our examination was to determine whether DEC’s use of fuel cards complied with the Office of General … the State Vehicle Use Policy (State Use Policy), and DEC’s Policies and Procedures (DEC Policies). Background DEC has approximately 2,800 active …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/generic-pinsCompliance With Executive Order 95 (Open Data) (Follow-Up)
… initial audit report, Compliance With Executive Order 95 (Open Data) (Report 2019-S-16 ). About the Program State … 95 (EO 95), issued March 11, 2013, established an online Open Data Website ( Open Data ) for the collection and public dissemination of … initial audit report Compliance With Executive Order 95 Open Data Report 2019S16 …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/compliance-executive-order-95-open-data-followDiNapoli Op Ed in Times Union
… identity fraud. These significant technological advances come with profound ethical, legal and societal questions that … to be addressed. If they aren’t, the very New Yorkers they are meant to help could be put in harm’s way. That is why my … to enact robust oversight over government’s uses of AI. We need to be assured that these technologies are used …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-op-ed-times-unionTown of Le Roy – Purchasing (2014M-106)
… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that … The purpose of our audit was to examine whether the Board ensured that …
https://www.osc.ny.gov/local-government/audits/town/2014/06/27/town-le-roy-purchasing-2014m-106Improper Payments to a Physical Therapist (Follow-Up)
… September 30, 2013. During that period, Medicaid paid Mr. Amir $305,215. Our initial audit found that Medicaid overpaid Mr. Amir $146,225 for 3,837 claims that were submitted to the … the propriety of 5,634 claims totaling $158,990 because Mr. Amir submitted claims using his National Provider …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/improper-payments-physical-therapist-followInappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Follow-Up)
… extent of implementation of the five recommendations made in our initial audit report, Inappropriate Premium Payments for Recipients No Longer Enrolled in Mainstream Managed Care and Family Health Plus (Report … receive monthly premium payments for individuals enrolled in their plans. The Department of Health (Department) has the …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/inappropriate-premium-payments-recipients-no-longer-enrolled-mainstream-managed-care-and30% New York State Initiative
… Markets is adequately administering the 30% New York State Initiative to ensure that New York State food products are … and Nutrition Unit, administers the 30% New York State Initiative (Initiative). Established under Chapter 56 of the Laws of … Markets is adequately administering the 30 New York State Initiative to ensure that New York State food products are …
https://www.osc.ny.gov/state-agencies/audits/2025/10/16/30-new-york-state-initiativeReport on Estimated Receipts and Disbursements State Fiscal Years 2011-12 through 2013-14 - Mid-Year Update, November 2011
The following tables summarize the Office of the State Comptroller’s estimates compared to the estimates of the Division of the Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-addendum-2011-14.pdfSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by St. Anne Institute (St. Anne) on its … audit and, if warranted, make the necessary adjustments to the costs reported on St. Anne’s CFR and to St. Anne’s … To determine whether the costs reported by St Anne Institute on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualThe New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The New Interdisciplinary School (NIS) on its Consolidated … To determine whether the costs reported by The New Interdisciplinary School on its …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualTown of Clarendon – Justice Court Operations (2013M-362)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … The purpose of our audit was to review the processes and procedures for …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Security Over Critical Information Systems (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … To determine the extent of implementation of the two recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/security-over-critical-information-systems-followSherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts and … District officials need to improve internal controls over FFA cash receipts and disbursements. We found: District officials did not perform an annual audit of FFA records during our audit period. Collections did not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… Hornellsville (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, … states that FFI tax proceeds should be distributed to fire departments and companies for the use and benefits of … with relevant case law, in the case of a multi-company fire department, FFI tax proceeds must be distributed between …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112PPP Loans as of February 28, 2021
Chart and tables on PPP Loans as of February 28, 2021.
https://www.osc.ny.gov/files/reports/pdf/ppp-loans-as-of-2-28-2021.pdf