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Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)

… Department’s financial operations for the period January 1, 2014 through April 6, 2015. Background The Crittenden … the financial activities and documentation for the daily lottery account. Key Recommendations Verify that … and adopt policies and procedures regarding the daily lottery activities and ensure that only the Board-approved …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controls

Medicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations

… applying the administrative costs in determining MCO premium rates. Our audit covered the period January 1, 2011 … disadvantaged and/or have special health care needs. The New York State Medicaid program is administered by the … For the State fiscal year ended March 31, 2015, New York’s Medicaid program had approximately 7.1 million …

https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-care

Selected Financial Management Practices (Follow-Up)

To determine the extent of implementation of the 19 recommendations included in our initial report Selected Financial Management Practices 2013S56

https://www.osc.ny.gov/state-agencies/audits/2017/09/15/selected-financial-management-practices-follow

VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries

… transactions are used to adjust accounting entries for payment vouchers that have been posted in SFS regardless of payment status. The Office of the State Comptroller Bureau of … transactions are used to adjust accounting entries for payment vouchers that have been posted in SFS regardless of …

https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchers

Seaford Union Free School District – Capital Assets (2024M-112)

… taxpayers lack assurance that all assets that should be in the District’s possession are within the District and that … totaling $2,135 could not be returned because they were in opened boxes. The remaining four graphics cards were … $822. We located 208 monitors totaling $18,096 stored in the high school basement and middle school IT office that …

https://www.osc.ny.gov/local-government/audits/school-district/2025/11/21/seaford-union-free-school-district-capital-assets-2024m-112

Comptroller DiNapoli & A.G. Schneiderman Announce Guilty Plea of Former Highway Superintendent in Public Corruption Case

… New York taxpayers.” “Today’s guilty plea is the latest in my office’s joint partnership with Comptroller DiNapoli to …

https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-ag-schneiderman-announce-guilty-plea-former-highway-superintendent-public

Opinion 2000-21

… by an act of the State Legislature (see, e.g., City of New York v Village of Lawrence , 250 NY 429), we believe the …

https://www.osc.ny.gov/legal-opinions/opinion-2000-21

Collection of Lease and Permit Revenues

… whether the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the … May 2012, the Department was owed a total of $6 million in lease and permit revenues, including $2.4 million between two … The Department is not effectively collecting all unpaid lease and permit fees. Of 45 sampled permits which had …

https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenues

Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)

… properly managed and remain active can potentially result in unauthorized building access. District officials:  Did not … and badges. Granted access to 39 individuals participating in continuing education programs without conducting any …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-and

Opinion 90-43

… accidental death benefit to be paid by municipalities with respect to police officers who were not members of a State … where the deceased member's spouse predeceases him. With respect to the remainder of your inquiry, we note that from … to imply that the statute of limitations has run with respect to any of the beneficiaries in question. While it …

https://www.osc.ny.gov/legal-opinions/opinion-90-43

DiNapoli: Former West Hurley Fire District Chief and Chairman Charged in Corruption Probe

… The former West Hurley Fire District chief and a current fire … 52, and Michael "Bucky" VanValkenburgh, 44, both of West Hurley, were charged with Corrupting the Government and … "First, I want to thank all the constituents in the West Hurley Fire District who spoke up and brought this …

https://www.osc.ny.gov/press/releases/2019/02/dinapoli-former-west-hurley-fire-district-chief-and-chairman-charged-corruption-probe

DiNapoli: MTA Financial Outlook in Precarious Balance

… off fiscal disaster brought on by the COVID-pandemic, but it is not out of the woods yet, according to a report … MTA is the engine that drives New York City’s economy and it is running on borrowed time,” DiNapoli said. “It has so far survived the worst crisis in its history by …

https://www.osc.ny.gov/press/releases/2021/09/dinapoli-mta-financial-outlook-precarious-balance

Holocaust Survivors

… Over the years, the New York State Office of the State Comptroller has actively supported efforts to … survivors and the heirs of Holocaust victims with funds that are rightfully theirs. We are committed to … The State Comptroller has actively supported efforts to …

https://www.osc.ny.gov/unclaimed-funds/claimants/holocaust-survivors

South Orangetown Central School District – Audit Follow-Up (2022M-24-F)

… District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report South Orangetown Central School District – Network User Accounts (2022M-24), released in August 2022. The audit determined that District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2026/04/03/south-orangetown-central-school-district-audit-follow-2022m-24-f

Middlesex Fire District – Fiscal Transparency (2025M-130)

… to the OSC Online Services portal 1 to file the AFRs. When AFRs are not filed, transparency is diminished and the … and their response is included in Appendix B. We conducted this audit pursuant to Article V, Section 1 of … Report , which you received with the draft audit report. We encourage the Board to make the CAP available for public …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130

DiNapoli: New York’s Workforce Development Programs Lack Governance and Coordination

… and coordination,” DiNapoli said. “As the lead agency in workforce development, the Department of Labor needs to … to what is needed to better manage these programs and get our state back to work. Employment recovery in New York is lagging behind the rest of the country and …

https://www.osc.ny.gov/press/releases/2022/05/dinapoli-new-yorks-workforce-development-programs-lack-governance-and-coordination

Join Our Team as a State Program Examiner!

… opportunities for operational improvement, reduces waste, enhances productivity and promotes government … administration, public or community health, public policy, statistics, business administration, business management, and …

https://www.osc.ny.gov/jobs/sga

DiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather

… The MTA should publish a new assessment of its long-term capital needs that pays particular attention … latest report . “The MTA is getting a large infusion of federal infrastructure funds, but its long-term finances … are still in trouble as it wrestles with an overdue list of repairs and upgrades and growing debt,” DiNapoli said. “It …

https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weather

XV.4 Overview – XV. End of Year

… have the ability to process vouchers or expense reports in the Statewide Financial System (SFS) during the FYE … OSC will be denied as part of fiscal year end processing. In order to ensure vouchers and expense reports are approved … to be made during the blackout period to payees enrolled in ACH (e.g., Municipalities, Debt Service payment …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overview

Accounts Payable Advisory No. 3

… Subject: Selecting the Correct Address Sequence Vendors that provide goods and services … accounts. The Statewide Financial System may have multiple Address Sequences associated with a Vendor ID. While some vendors have a single default address which will accept all payments for a vendor, others …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/3-address-sequence