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Caneadea Fire District – Treasurer’s Records and Reports (2025M-118)
… have occurred without detection or correction. Although our testing did not identify any improper or unauthorized … and reporting. District officials generally agreed with our recommendations and their response is included in Appendix B. Appendix C includes our comment on an issue raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/30/caneadea-fire-district-treasurers-records-and-reports-2025m-118Town of Hanover – Procurement (2025M-58)
… [read complete report – pdf] Audit Objective Did the Town of Hanover (Town) Town Board (Board) use a … seek competition when procuring professional services. Of the 67 professional service providers that were paid … The Board did not always seek competition when procuring …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58Churchville-Chili Central School District – Procurement (2025M-18)
… action. We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/churchville-chili-central-school-district-procurement-2025m-18Henrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… proper recipients. Pursuant to Insurance Law and relevant case law, when a fire district’s fire department is comprised …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsState Police Bulletin No. SP-101
… (01060) 6/11/08 (01069) Current Goal Balance: Leave Blank Payroll Register and Employee Paycheck/Advice The Earn Code EPA , EDP , EPI will be displayed on the payroll register. The Earn Code descriptions - Education … Questions about this Bulletin may be directed to your Payroll Auditor. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-101-education-payment-employees-represented-police-benevolent-associationMiddlesex Fire District – Fiscal Transparency (2025M-130)
… and incomplete, and she did not have access to the OSC Online Services portal 1 to file the AFRs. When AFRs are not … review. 1 Fire districts must submit their AFR through the Online Services portal. …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/13/middlesex-fire-district-fiscal-transparency-2025m-130State 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-serviceDiNapoli: State Correction Commission Falling Short in Tracking Problems or Inspecting Prisons
… Thomas P. DiNapoli. Auditors also found the State Commission of Correction is also not routinely inspecting the state's 54 prisons. "The State Commission of Correction is not adequately monitoring what's happening in our prisons," DiNapoli said. "The commission needs to improve its tracking of data and to …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-state-correction-commission-falling-short-tracking-problems-or-inspecting-prisonsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … The board has not adopted comprehensive written policies for departmental cash receipts or implemented procedures to provide guidance for employees when recording transactions to help ensure …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0DiNapoli: ESD Falls Short in Evaluation of Nearly $2 Billion of Economic Development Programs
… Empire State Development (ESD), the public authority responsible for administering many of New York state’s economic development programs, has failed … fully evaluate most of its programs to determine if they are boosting the state’s economy and promoting promised job …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-esd-falls-short-evaluation-nearly-2-billion-economic-development-programsOversight of School Fire Safety Compliance
… Purpose To determine if the State Education Department (Department) is providing effective oversight to ensure school compliance with required fire safety … To determine if the State Education Department is providing …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… steps to control the Medicaid costs of recipients who were eligible for Medicare based on age but were not … administers the State’s Medicaid program. Individuals who are eligible or appear eligible for Medicare are required … Districts) are required to identify Medicaid recipients who are at least 65 years of age, or will be turning age 65 …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… for certain services covered by mainstream managed care plans. Our audit covered the period January 1, 2013 to April … the managed care method, the Department pays managed care plans a monthly premium for each Medicaid recipient enrolled in managed care, and the managed care plans pay providers for services rendered to their members. …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careVillage of Sagaponack – Claims Processing (2017M-124)
… of Audit The purpose of our audit was to examine the Village’s claims audit process for the period June 1, 2015 through February 28, 2017. Background The Village of Sagaponack is located in the Town of Southampton … County and has a population of approximately 310. The Village is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Town of Colchester – Financial Condition (2016M-376)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for … 1, 2015 through August 31, 2016. Background The Town of Colchester is located in Delaware County and has a … Town of Colchester Financial Condition 2016M376 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the billed receivable … with contractual provisions. BOCES does not have a policy to charge districts interest on late payments. Key Recommendations Adopt a formal policy to stipulate how to deal with delinquent districts for nonpayment of …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesWestchester Library System – Procurement (2015M-199)
… Purpose of Audit The purpose of our audit was to evaluate the Library System’s procurement … system which was chartered by the New York State Board of Regents in 1959. The Library System, which is located in …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Incorporated Village of Garden City – Check Signing (2021M-39)
… if the Incorporated Village of Garden City’s (Village) check signing process complies with Village policy. Key Findings The Village’s check signing process does not comply with Village policy and … of her electronic signature at all times and supervise the check-signing process when others use it. In her absence, …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Binghamton City School District – Information Technology (2019M-147)
… contract and separate service level agreement (SLA) for information technology (IT) services provided by the … there is an adequate contract and separate SLA with SCRIC for IT services provided. Provide periodic IT security …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Half Hollow Hills Community Library - Fund Balance (2018M-127)
… fund balance policy does not address the maintenance of surplus fund balance, how the Board expects to use surplus funds and the timeframe for doing so. As of 2016-17 … and the Library has no plan for the use of these surplus funds. Key Recommendations Amend the Library’s policy …
https://www.osc.ny.gov/local-government/audits/library/2018/11/09/half-hollow-hills-community-library-fund-balance-2018m-127