Search
Borough of Manhattan Community College – Controls Over Bank Accounts
… Administration at each college to ensure that each bank account complies with University policies and procedures. … the account. Key Findings CUNY Central officials provided us a list of 23 bank accounts that they were aware of at … Fully comply with prescribed procedures for opening new bank accounts and the monitoring of existing …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsOversight of New York State Forest Tax Programs
… is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and landowners are … protection of the environmental benefits of the State’s forest resources. The audit covers properties that received … Conservation is adequately monitoring the 480480a private forest programs to ensure forest land is appropriately …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsDiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… and raise a family but there are challenges. This report is meant to provide useful information to Long Island … latest data indicates slower growth in 2018. Health care is the largest private sector employer on Long Island, … County’s estimated median property tax bill of $14,872 is well above the state median ($8,081). Recent federal tax …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesComptroller DiNapoli and A.G. Schneiderman Announce Felony Guilty Plea of Former City of Rensselaer DPW Commissioner for Stealing Scrap Metal Proceeds
… it for themselves. Using public office for personal gain is a violation of the public trust and will not be … public must be held to high ethical standards, and that is why my office has partnered with Comptroller DiNapoli on … plea ensures accountability for the theft of $46,000 and is the latest in over 60 public corruption cases against we …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-and-ag-schneiderman-announce-felony-guilty-plea-former-city-rensselaer-dpwOversight of the Community Based Residential Program for Released Individuals
… Objective To determine whether the Department of Corrections and … oversight of Community Based Residential Program providers to assess their effectiveness in facilitating successful … To determine whether the Department of Corrections and …
https://www.osc.ny.gov/state-agencies/audits/2026/06/04/oversight-community-based-residential-program-released-individualsDiNapoli: Town of Altona Official Misused $23,500
… former bookkeeper in the town of Altona in Clinton County altered cash receipts in order to embezzle $23,500 in public … that the bookkeeper – Danielle Peryea, 34 – frequently altered receipts to show a lower amount collected from the … that over a four year period, between 2009 and 2013, she altered town receipts and took town money without permission. …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-town-altona-official-misused-23500Time and Attendance Practices of Selected Employees
… City and would therefore owe New York City resident income tax. Our audit covered the period July 1, 2009 through June … outside of New York City and avoiding New York City income tax. In June 2010, LIRR paid 41 Car Repairmen for 7,558 hours … We estimated that at least $37,000 of New York City income tax has been avoided by these employees reporting …
https://www.osc.ny.gov/state-agencies/audits/2014/08/04/time-and-attendance-practices-selected-employeesTown of Lee – Financial Management (2025M-63)
… or revenue shortfalls, enabling town officials to continue providing necessary services during times of … uncertainty. It is a town board’s (board) responsibility to determine what is a reasonable level after considering … of reserve funds. The board should manage fund balance to help ensure levels do not exceed a reasonable amount and …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… must advise the retirement system within 45 days of the availability of the additional expert witness or the … system is unable to schedule a hearing based on the availability dates provided by the 2 applicant or other … will provide a written request for additional dates of availability. iii) The hearing officer has the discretion …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsTown of Schroeppel - Financial Records and Reports (2019M-187)
… [read complete report - pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Town of West Seneca - Capital Project Management (2019M-195)
… budget outlining revenues and expenditures was maintained in the accounting records and periodically updated. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195Town of Deerpark – Real Property Tax Collections (2017M-277)
… through July 19, 2017. Background The Town of Deerpark is located in Orange County. The Town, which is governed by an elected five-member Town Board, has a …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Selected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… inspected; facilities complied with selected licensing and registration regulations; and identified violations were … 2017. Background Radioactive materials are commonly used for a variety of purposes in medicine and other industries. … renewed, and amended radioactive material licenses and the registration of facilities with radiation equipment. To …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… Safety Responsibility Act (collectively, “Acts”) pursuant to Articles VI and VII of the Vehicle and Traffic Law. These … adequate insurance coverage, or are financially secure, to compensate persons they might injure or whose property … as a result of an accident. Department activities relating to the Acts fall into three program areas: the Dedicated …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityGreenburgh Paramedic Supervisor Accused of Forging Certifications, Keeping Student Fees
… to his alleged forgery of 22 medical certification cards and unlawful retention of certification fees. … pocketing the required fee and crafting fake certification cards. He allegedly not only victimized the national … kept the fees for himself and forged the HSI certification cards, according to the complaint. The losses to HSI …
https://www.osc.ny.gov/press/releases/2026/05/greenburgh-paramedic-supervisor-accused-forging-certifications-keeping-student-feesRetirement at Age 62 With Less Than 20 Years of Service – Article 14 Benefits
Article 14 information for PFRS Tier 3 members Covers pension disability and death benefits
https://www.osc.ny.gov/retirement/publications/1644/retirement-age-62-less-20-years-serviceIncorporated Village of Garden City – Check Signing (2021M-39)
… ] Audit Objective Determine if the Incorporated Village of Garden City’s (Village) check signing process complies with … Determine if the Incorporated Village of Garden Citys Village check signing process complies with …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Town of Batavia – Water and Sewer Operations (2018M-12)
… did not account for revenues and expenditures associated with improvement areas in the general fund as required by New … and expenditures from the intermunicipal agreements with neighboring towns, to ensure that revenues cover … in a separate fund. Town officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12City of Norwich - Emergency Medical Services Billing (2019M-112)
… (EMS) billing. Key Findings The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled … billed 9 incidents totaling $8,300; this equates to approximately $200,000 in lost revenue at the current rate … of our findings and recommendations, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Medicaid Program – Oversight of Social Adult Day Care Programs
… $28.6 million paid to SADCs terminated for cause (fraud, waste, and abuse; integrity; and quality). In some cases, … well as its ability to protect Medicaid dollars from waste or abuse—is limited without detailed documentation …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programs