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Controls and Accountability of Court, Trust and Bail Funds (Follow-up)
… recommendations included in our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our initial audit … Department could not accurately account for Court, Trust and Bail funds. We found discrepancies between the total …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followState Agencies Bulletin No. 2027
… Commission BU78 Legislative Commissions BU79 Background Civil Service Law, Section 130 and the Division of the Budget …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2027-april-2022-managementconfidential-mc-longevity-lump-sum-lls-paymentDiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… Over the following decade, the redevelopment of Lower Manhattan and new construction elsewhere in the city replaced … business districts (Midtown, Midtown South, and Downtown Manhattan) together contain 450 million square feet of office … demand for office space has lowered the vacancy rate in Manhattan from 12.8 percent at the end of the recession …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… provide the Board with accurate budget-to-actual reports and complete financial reports each month. Further, the value … diminished because accounting records were unreliable and bank reconciliations were inaccurate and not prepared for all accounts. Because of ineffective …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101XI-A.7 Electronic Purchase Order Authorization and Purchase Order Dispatch – XI-A. Purchasing
… (SFS) to create, approve, and dispatch Purchase Orders (PO). The purpose of this section is to describe (i) how the … internal policies and procedures for guidance regarding PO dispatch. Process and Transaction Preparation: Electronic … POs. Online agencies are not required to physically sign a PO prior to sending it to a vendor. Instead, POs created and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a7-electronic-purchase-order-authorization-and-purchase-order-dispatchDivision of Housing and Community Renewal Bulletin No. DH-135
… and DC 37, provides for payment of performance advances on October 1 to eligible DC 37 RRSU employees based on the 04/01/2024 Salary Schedule (currently in effect). … salary is below the Job Rate of the employee’s grade on the payment effective date based on the 04/01/2024 Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-135-october-2024-district-council-37-dc-37-performanceTown of Alden – Town Clerk/Tax Collector (2024M-106)
… collections were at greater risk for theft or loss. In addition, the Clerk accumulated unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have … Properly deposit all real property tax collections in accordance with New York State Town Law (Town Law) Section …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106XIV.14.C Necessity for General Capital Assets Reporting – XIV. Special Procedures
… All capital assets including infrastructure, subject to … All capital assets including infrastructure subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14c-necessity-general-capital-assets-reportingOversight of Telemental Health Services (Follow-Up)
… Objective To determine the extent of implementation, as of November 15, 2022, of the three recommendations included in our initial audit … To determine the extent of implementation of the three recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/oversight-telemental-health-services-followState Comptroller DiNapoli Releases Audits
… York City Public Schools – College Readiness (Follow-Up) (2025-F-12) Nearly half of all students who complete high … the remaining deficiencies are compiled into a quarterly Statement of Agreement for each MCO. Auditors determined … needs. Assisted Outpatient Treatment implementation is a joint responsibility and collaboration among the Office of …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-auditsTown of Marilla – Town Supervisor’s Activities (2015M-27)
… 3, 2015. Background The Town of Marilla is located in Erie County and has a population of approximately 5,300. … million. Key Findings The Supervisor relied on a certified public accounting firm (CPA) to maintain the accounting records without oversight, resulting in inaccurate records, and therefore provided the Board with …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27City of Amsterdam - Budget Review (B22-5-3)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2022-23. Background Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2022/04/27/city-amsterdam-budget-review-b22-5-3Town of Willsboro – Town Clerk/Tax Collector (2025M-92)
… Understanding the Audit Area The Clerk collects fees for a variety of purposes including licenses, water and sewer … crime of public corruption for the theft from the Town. In July 2025, the Clerk was sentenced to five years’ probation … did not take tickets for their own personal use without payment. Clerk fee collections were not remitted to the …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-willsboro-town-clerktax-collector-2025m-92Compliance With the Safe Schools Against Violence in Education Act
… accurately reporting statistics on crime and incidents to the State Education Department (Department). We also assessed whether the Department has used incident data to identify school … prevention and response programs. Our audit covered the period July 1, 2011 through June 16, 2014. Background The …
https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-actNew York’s Economy and Finances in the COVID-19 Era
… nonprofit organizations and other entities. The federal CARES Act provided $5.1 billion to New York State through the … Coronavirus Relief Fund. As of September 11, the State’s CARES Act Fund held a balance of just under $4 billion. A … rates and self-response rates by neighborhood in New York City. Including households counted by census takers, 92 …
https://www.osc.ny.gov/reports/covid-19-september-16-2020Drug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… Office of Alcoholism and Substance Abuse Services (OASAS) is effectively monitoring Drug and Alcohol Treatment program contracts to ensure provider claims … and most diverse addiction treatment system. Its mission is to provide accessible, cost‑effective, quality services …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… Violence Elimination (GIVE) program and the SNUG (“guns” spelled backward) program. GIVE is a crime-fighting …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followState Agencies Bulletin No. 1083
… Purpose To inform agencies of new earnings codes and procedures for processing the … Services BU03 Institutional Services BU04 Division of Military & Naval Affairs BU47 Background Pursuant to Section 7 of Part A of Chapter 491 of the Laws of 2011 and the Division …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1083-2011-2012-deficit-reduction-plan-employees-represented-civil-serviceState Agencies Bulletin No. 1258
… To notify PayServ users with garnishment view access of changes to garnishment processing resulting from the … In preparation for the upgrade to PayServ 9.1, the Bureau of State Payroll Services performed a comprehensive analysis of garnishment processing in the system. This review has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1258-garnishment-changes-payserv-91Town of Busti – Taxpayer Equity (2015M-349)
… Purpose of Audit The purpose of our audit was to determine whether Town officials were properly budgeting … Key Recommendations Review statutory requirements relating to the allocation of highway expenditures and adopt budgets … funds. Correct prior year accounting errors relating to the improper recording of financial activity between the …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-busti-taxpayer-equity-2015m-349