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DiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls

… collection for a variety of reasons, including license plate images that could not be processed and an inability to … (and document such actions) to obtain temporary license plate registration information from out-of-state DMVs. …

https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tolls

DiNapoli: Billing and Reimbursement Flaws Allowed $16.6 Million in Inappropriate Payments to Home Health Care Providers

… The state Department of Health (DOH) erroneously made $16.6 million in Medicaid payments to 95 home health providers over … Dec. 31, 2015, DiNapoli’s auditors identified about $16.6 million in improper Medicaid payments to 95 CHHAs. About 93 percent ($15.4 million) of the overpayments went to 20 CHHAs. Auditors found …

https://www.osc.ny.gov/press/releases/2016/12/dinapoli-billing-and-reimbursement-flaws-allowed-166-million-inappropriate-payments-home-health-care

Greater Johnstown School District - Payroll (2018M-267)

… salaries and wages. We reviewed all payroll records for 35 employees who were paid approximately $1.7 million …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267

Saranac Central School District – Tuition Billing and Collections (2023M-90)

… properly billed and collected tuition for nonresident foster care students enrolled at the District. Key Findings … did not properly bill and collect tuition for nonresident foster care students enrolled at the District. As of March … districts of origin in a timely manner for all nonresident foster care students enrolled at the District. Maintain a …

https://www.osc.ny.gov/local-government/audits/school-district/2023/12/22/saranac-central-school-district-tuition-billing-and-collections-2023m-90

Greenburgh Central School District – Tax Certiorari Reserve (2023M-163)

… tax certiorari reserve fund and maintained it at a reasonable level. Key Findings The Board of Education … all outstanding tax certiorari cases, which was also noted in our prior audit ( Payroll and Reserve Funds - 2016M-242) … that the amount in the tax certiorari reserve fund is reasonable or necessary. Key Recommendations Develop …

https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/greenburgh-central-school-district-tax-certiorari-reserve-2023m-163

DiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers

… Centers,” DiNapoli said. “We found too many instances of medication and medical supplies that were missing and that … no record of their contact with parents regarding expired medication or arrangements to return medication at the end of the school year. In addition, the …

https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centers

Harborfields Central School District – Information Technology Asset Management (2024M-9)

… District’s inventory records. Further, an additional 13 desktop computers that officials indicated were 10 years old …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-asset

Lockport City School District - Procurement (2021M-198)

… District (District) officials procured goods and services in accordance with the District’s procurement policy and … demonstrate that certain goods and services were procured in accordance with the New York State General Municipal Law … bidding to ensure the District awards the contract in a manner consistent with GML. Comply with the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198

Housing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up) (2022-F-18)

To assess the extent of implementation of the six recommendations included in our initial audit report, Housing Trust Fund Corporation: Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Report 2020-S-4).

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f18.pdf

New York’s Economy and Finances in the COVID-19 Era

… Trends After Five Months, Jobs Recovery Varies Across New York Total employment in New York State fell in March, and again—much more sharply—in … the State’s fifteen metropolitan statistical areas (MSAs). New York City, an early epicenter of the COVID-19 pandemic, …

https://www.osc.ny.gov/reports/covid-19-november-12-2020

Compliance With the Safe Schools Against Violence in Education Act

… to address the need to provide a safe learning environment for New York’s students in pre-kindergarten through 12th … and Disruptive Incident Report (VADIR) and a process for collecting annual data from school districts about … uses the data to calculate a School Violence Index (SVI) for each school. Schools at or above a certain SVI threshold …

https://www.osc.ny.gov/state-agencies/audits/2015/01/13/compliance-safe-schools-against-violence-education-act

Forms and Publications

… Companies - 08/2025 Approved Newspapers ( PDF ) - 05/2025 Calendar of Events Electronic Payments - ACH, Book Transfer, …

https://www.osc.ny.gov/unclaimed-funds/resources/forms-and-publications

Island Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)

… – pdf] Audit Objective Determine whether Island Trees Union Free School District (District) officials maintained … inventory records for and monitored the District’s capital assets. Key Findings District officials did not accurately and completely record and account for all capital assets we reviewed (i.e., machinery, vehicles, …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoring

Geneva City School District - Reserves (2018M-51)

… complete report - pdf] Audit Objective Determine whether the Board reasonably and transparently financed reserves. Key Findings The Board has not adopted a reserve policy. The Board did not include provisions to fund reserves in its …

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/22/geneva-city-school-district-reserves-2018m-51

Main-Transit Fire Department – Credit Cards (2024M-77)

… officials’ credit card purchases were supported and for proper Department purposes. Key Findings Of the credit … Although the Board approved the credit card bills for payment, it did not ensure that the related voucher … a result, 273 purchases were missing invoices or receipts. For example, a credit card statement had three automatic …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0

Syosset Central School District - Payroll (2018M-42)

Syosset Central School District Payroll 2018M42

https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/syosset-central-school-district-payroll-2018m-42

XII.5.N Processing Vouchers using the MSC01 Business Unit – XII. Expenditures

… agency must process a payment that uses the MSC01 Business Unit coding, the agency must use its own Business Unit code on the voucher header and reference the MSC01 Business Unit on the distribution line of the voucher. Agencies should … agency must process a payment that uses the MSC01 Business Unit coding the agency must use its own Business Unit code on …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5n-processing-vouchers-using-msc01-business-unit

DiNapoli, Wharton, Myrie Op-Ed: Putting the Public Back Into Campaign Finance

… and State Senator Zellnor Myrie, Chair of the Committee on Elections. The full op-ed is below: Putting the Public Back … For example, in New York City’s last City Council elections, representation of women more than doubled to 61% … voices while setting New York on a path towards more fair elections. Op-Ed Putting the Public Back Into Campaign …

https://www.osc.ny.gov/press/releases/2023/02/dinapoli-wharton-myrie-op-ed-putting-public-back-campaign-finance