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Audit of the Tuition Assistance Program at DeVry College of New York (2014-T-2)
The objective of this audit was to determine whether DeVry College of New York (DeVry) officials complied with the State Education Law and the Commissioner of E
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14t2.pdfState Agencies Bulletin No. 1837.3
… wages will be reported in Box 14 on the employee’s 2020 Form W-2. Payroll Register and Employee’s Paycheck/Advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leavePrimary Hall Preparatory Charter School – Debit Cards (2024M-159)
… the Primary Hall Preparatory Charter School (School) debit card charges were properly approved, adequately supported and for School purposes. Key Findings Certain debit card purchases were not properly approved or adequately … use may not be readily detected. We reviewed 186 debit card purchases totaling $170,941; 138 totaling $130,295 were …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/01/16/primary-hall-preparatory-charter-school-debit-cards-2024m-159Arkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… such as deposit slips, receipts or documented purpose, for 95 transactions totaling $55,100. These transactions … The Treasurer also did not: File the Company’s annual Form 990 with the Internal Revenue Service (IRS). By not filing Form 990 with the IRS, the Company’s …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1Town 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-58Town of Cohocton – Oversight of Ambulance Service (2025M-49)
… [read complete report – pdf] Audit Objective Did the Town of Cohocton (Town) Town Board (Board) adequately oversee and manage the Town’s ambulance service? Audit Period January 1, 2023 – … The Board did not adequately oversee or manage the Towns …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-cohocton-oversight-ambulance-service-2025m-49West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… [read complete report – pdf] Audit Objective Did the West Henrietta Fire Department, Inc. (Department) … Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer must properly … ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Genesee Valley Fire Department, Inc. – Treasurer (2025M-122)
… funds? Audit Period January 1, 2023 – September 22, 2025 Understanding the Audit Area A fire department treasurer … These changes followed the former President’s departure in December 2023. From January 1, 2023 through March 31, 2025, … Prepare bank reconciliations. File the Department’s calendar year 2023 annual report on revenues and expenditures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/genesee-valley-fire-department-inc-treasurer-2025m-122DiNapoli: Farms Generate $4.8 Billion for New York's Economy
… New York state's farms generated $4.8 billion in revenue, with 15 agricultural products ranked in the top five nationwide, according to a report released … and grapes. The report found New York's U.S. rankings rose in 2017 compared to 2011 in milk, snap beans and maple syrup. …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-farms-generate-48-billion-new-yorks-economyOpinion 88-52
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether the abovementioned individuals all of whom are paid by the county are required to comply with the disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-88-52Opinion 92-52
… COOPERATION -- Municipal Funds (joint investments with public authorities) MUNICIPAL FUNDS -- Deposits and … LAW, §§1197-e(22), 1197-j: The Water Authority of Great Neck North may not enter into a cooperative agreement … and municipalities. You ask whether the Water Authority of Great Neck North may participate in a cooperative plan for …
https://www.osc.ny.gov/legal-opinions/opinion-92-52Opinion 91-60
… disclosure forms (see General Municipal Law, §§810, 811, 812), officers and employees of municipal corporations … the accounts of public corporations, including OTBs (NY Const, art X, §5; Racing, Pari-Mutuel Wagering and … authority in connection with political subdivisions (NY Const, art V, §1) is different from his constitutional …
https://www.osc.ny.gov/legal-opinions/opinion-91-60Comptroller DiNapoli & A.G. Schneiderman Announce Charges Against Florida Resident For Allegedly Stealing Over $148k In NYS Pension Benefits
… investigation was conducted by Investigator Mark Spencer, Inv. Casey Quinlan and Deputy Chief Antoine Karam. The …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-ag-schneiderman-announce-charges-against-florida-resident-allegedly-stealingXIII.4 Overview – XIII. Employee Expense Reimbursement
… reports detailing all expenses incurred, including travel card charges, even if the employee has not incurred any … of the completed form. Statement of State Corporate Travel Card Changes (AC 3256-S) If any of the above forms were used …
https://www.osc.ny.gov/state-agencies/gfo/chaper-xiii/xiii4-overviewHealth, Safety, and Accessibility in District 75 Schools
… Objective To determine whether the New York City (NYC) Department of Education (DOE) is providing a safe and … Education Department, Regulations of the Chancellor of the NYC Department of Education, and the NYC Health Code govern these requirements. Several DOE …
https://www.osc.ny.gov/state-agencies/audits/2021/04/12/health-safety-and-accessibility-district-75-schoolsOversight of Contract Expenditures of Palladia, Inc.
… most diverse programs for the prevention and treatment of alcohol and substance abuse. Its mission is to provide … that strengthen communities, schools, and families through alcohol and drug prevention treatment. In 2014, OASAS entered …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incSecurity Over Critical Systems
… River Regulating District’s (District) critical systems is sufficient to minimize the various risks associated with unauthorized access to systems and data. The audit covered the period from June 2023 … RiverBlack River Regulating Districts District critical systems is sufficient to minimize the various risks …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsDivision of Housing and Community Renewal Bulletin No. DH-133
… Purpose: The purpose of this bulletin is to provide the Division of … and Community Renewal with instructions for processing the DC37, Local 1359 FY 2024-2025 Higher Education … The purpose of this bulletin is to provide the Division of Housing and Community Renewal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-133-district-council-37-dc37-local-1359-fy-2024-2025Tuxedo Farms Local Development Corporation – Collections and Disbursements and Adherence to Bylaws (2021M-187)
Determine whether collections and disbursements were in accordance with the sewer agreements and whether the Tuxedo Farms Local Development Corporation TFLDC Board of Directors Board adhered to its bylaws
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/12/22/tuxedo-farms-local-development-corporation-collections-andMontauk Fire District – Board Oversight (2024M-117)
… The District’s LOSAP point system was inconsistent with New York State General Municipal Law (GML) in several … AFRs and files all subsequent AFRs with the Office of the New York State Comptroller (OSC) within 60 days of the close …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117