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Virtual Currency Licensing (Follow-Up)
… According to Part 200, virtual currency is “any type of digital unit that is used as a medium of exchange or a form … Virtual currency shall be broadly construed to include digital units of exchange that have a centralized repository …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followMitchell-Lama Vacancies (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations included in our initial audit report, Mitchell-Lama Vacancies (Report 2020-N-2 ). About the Program The Mitchell-Lama Housing Program was created in … To assess the extent of implementation of the six recommendations …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/mitchell-lama-vacancies-followState Comptroller DiNapoli Releases Audits
… Department (SED): Wayne County Chapter NYSARC, Inc. (ARC Wayne) – Compliance With the Reimbursable Cost Manual (2020-S-30) ARC Wayne is a not-for-profit organization located in Wayne County. Among other programs, ARC Wayne provides preschool special education services to …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-auditsSoftware Management (2015-MR-3)
… our audit was to assess software management and website, web application and supporting server vulnerabilities for the …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsWest Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Purpose of Audit The objectives of our audit were to review the District’s financial management and examine the … or other identified analysis and use surplus funds as a financing source for funding one-time expenditures, funding …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… reported by the Early Childhood Education Center (ECEC) on its Consolidated Fiscal Reports (CFRs) were properly … by SED. SED sets the special education tuition rates based on financial information, including costs, reported by providers on their annual CFR. To be eligible for reimbursement, the …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualTown of New Baltimore – Procurement Practices (2013M-203)
… statutory bidding requirements or the Town’s procurement policy. We identified approximately $301,000 in purchases … in purchases that did not have quotes as required by Town policy. Town officials stated that items were purchased … The required prior Board approvals of purchases exceeding policy thresholds were not obtained. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203City of Olean – Budget Review (B17-1-3)
… review letter. The City's preliminary budget complies with the property tax levy limit set by statute. Key … costs into the annual operating budget, to be funded with recurring revenue sources rather than appropriated fund …
https://www.osc.ny.gov/local-government/audits/city/2017/03/17/city-olean-budget-review-b17-1-3City of Troy – Budget Review (B21-5-10)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Citys proposed budget for the 2021 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/city/2021/11/04/city-troy-budget-review-b21-5-10State Comptroller DiNapoli Releases Audits
… Authority (MTA): Homeless Outreach Program at the Long Island Rail Road (LIRR) (2018-S-35) The LIRR entered …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… City Department of Housing Preservation and Development (NYC HPD): Housing Preferences for Veterans (2014-F-14) An … or disregard by housing companies and lax enforcement by NYC HPD. Auditors found two housing companies in Manhattan … their waiting lists. In a follow-up report, auditors found NYC HPD has made progress in addressing the issues identified …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… of Weights and Measures Programs (Follow-Up) (2019-F-11) An initial report, issued in December 2017, identified … percent) as of October 2018. Auditors also found about $5.1 million in expenses charged to the program that did not … that require DOH’s prompt attention, including $123.9 million in Medicaid managed care premiums paid on behalf of …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsVoluntary Compliance Agreement (VCA) Instructions
Use the new reduced reach back period on all VCAs signed after January 1, 2017. Reduce the reach back on any General Ledger type property, to property first rep
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/vca-instructions.pdfHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Central School District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of Avon, Lima, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andAdoption Subsidy Program (Follow-Up)
… included in our initial audit report, Adoption Subsidy Program (Report 2008-S-106). Background Our initial … was issued on August 18, 2010, examined whether adoption subsidy payments to adoptive parents were supported and in … and Family Services (OCFS) established the Adoption Subsidy Program (Program) to locate and maintain stable and …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followOversight of the Early Intervention Program
… To determine whether the New York State Department of Health (Department) is effectively administering the Early … and ensuring equitable and timely access to services for children across the State. The audit covered the period … or disability, their early years provide a critical window of opportunity to intervene. Research shows that the earlier …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programState Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1Westchester School for Special Children – Compliance With the Reimbursable Cost Manual
… by 126 percent, from $38,000 to $86,000, over a 22-month period; and $40,638 in depreciation related to capital … $1,723 for lodging at the Majestic View Lodge near Zion National Park; $1,620 at a cigar store; and $369 at Victoria's Secret. …
https://www.osc.ny.gov/state-agencies/audits/2013/07/02/westchester-school-special-children-compliance-reimbursable-cost-manualOversight of Complaint Activity
… Purpose To determine whether the Public Service Commission consistently applies State laws, rules, and regulations to ensure utility consumer protections are enforced, including applying monetary penalties and other … To determine whether the Public Service Commission consistently applies State laws …
https://www.osc.ny.gov/state-agencies/audits/2017/02/01/oversight-complaint-activity