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Village of Dering Harbor – Payroll (2020M-78)
… Board of Trustees (Board) developed adequate controls over payroll and employee benefits payments. Key Findings The Board did not establish adequate controls over payroll and employee benefits payments. The Board did not … Board of Trustees Board developed adequate controls over payroll and employee benefits payments …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-dering-harbor-payroll-2020m-78Oversight of the Early Intervention Program (Follow-Up)
… shows that the earlier a developmental delay or disability is identified, and the sooner services begin, the less likely it is that the child will need more intensive and expensive … The mission of the Early Intervention Program (Program) is to identify and evaluate as early as possible those …
https://www.osc.ny.gov/state-agencies/audits/2024/09/26/oversight-early-intervention-program-followControls and Management of the Unemployment Insurance System (Follow-Up)
… Insurance (UI) program. The UI program is a joint federal–State initiative that provides benefits to eligible … to mitigate the spread of COVID-19. In addition, the federal Coronavirus Aid, Relief, and Economic Security Act, … The COVID-19 pandemic and the addition of temporary federal benefit programs, like PUA, that had less stringent …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followDiNapoli Op-Ed: The Double-Edged Sword of Pandemic-Driven Technological Acceleration
… me in ensuring that AI systems work to further the greater good for all New Yorkers. Op-Ed The Double-Edged Sword of …
https://www.osc.ny.gov/press/releases/2023/06/dinapoli-op-ed-double-edged-sword-pandemic-driven-technological-accelerationOversight of Resident Care-Related Medical Equipment in Nursing Homes
… Human Services, Centers for Medicare & Medicaid Services (CMS), in monitoring quality of care in nursing homes. The … written records of generator maintenance and testing. CMS’s Basic Health Facility Surveyor Training and State … Central New York, Western (with offices in Buffalo and Rochester), and the Metropolitan Area Regional Office (MARO) …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesDiNapoli: SED Oversight of Career Training Programs Falling Short
… numerous ways in which the State Education Department is falling short. We need to do better for our students.” … teachers with industry experience to instruct CTE programs is impeded by a prolonged certification application process, … are not developed using a centralized approach. There is no single CTE curriculum for comparable programs at …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-shortTown of Moreau – Budgeting and Multiyear Planning (2017M-185)
… 2015 through March 31, 2017. Background The Town of Moreau is located in Saratoga County, and the Village of South Glens Falls is within the Town’s borders. The Town, which is governed by an elected five-member Town Board, has a …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Addison Central School District – Procurement of Professional Services (2023M-6)
… corrective action. Appendix B includes our comment on issues District officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Village of Port Dickinson – Capital Asset Accountability (2023M-68)
… did not maintain a complete and current capital asset list (asset list). We were unable to definitively locate and trace 32 of 35 assets reviewed to the Village’s asset list because the asset, purchase …
https://www.osc.ny.gov/local-government/audits/village/2023/08/18/village-port-dickinson-capital-asset-accountability-2023m-68Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
Determine whether the Village of Remsen Village ClerkTreasurer maintained adequate records and reports to allow the Board of Trustees Board to properly manage Village finances
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119City of Middletown – Payroll and Leave Benefits (2024M-26)
… totaling $191,253. As a result, the City paid employees for time they did not work or accrue. For example, Two sewer treatment plant (STP) employees received $91,492 for time they may not have worked because they were working …
https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26College of Mount Saint Vincent – Tuition Assistance Program
… education and nursing. The school’s current enrollment is approximately 1,800 students and the annual tuition for full-time study is about $27,860. TAP is an entitlement program designed to provide funds for …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programTuition Assistance Program – Metropolitan College of New York
… Purpose To determine whether Metropolitan College of New York complied with the Education Law and the Commissioner of Education’s Rules and Regulations … To determine whether Metropolitan College of New York complied with the Education Law and the Commissioner of Educations Rules …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/tuition-assistance-program-metropolitan-college-new-yorkCity of Long Beach – Budget Review (B18-7-5)
… budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been authorized to … City of Long Beach Budget Review B1875 …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5Town of LaGrange – Selected Financial Activities (2013M-107)
… September 30, 2012. Background The Town of LaGrange is located in Dutchess County and serves approximately 15,700 residents. The Town is governed by the Town Board which comprises the Town … cases to the Justice Court Fund. Ensure that back-up data is kept at an offsite location. Use web filters to limit …
https://www.osc.ny.gov/local-government/audits/town/2013/07/12/town-lagrange-selected-financial-activities-2013m-107City of Mechanicville – Records and Reports (2012M-162)
… February 29, 2012. Background The City of Mechanicville is located in Saratoga County and has approximately 5,200 residents. The City government is organized under a City Council, which comprises five elected Commissioners, one of whom is the Mayor. The City finances these services mainly through …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162DiNapoli: State Pension Fund Reaches Record High of $176.2 Billion
… 13.02 percent rate of return for the New York State Common Retirement Fund (Fund) now valued at an estimated … 1302 percent rate of return for the New York State Common Retirement Fund Fund now valued at an estimated $1762 …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-state-pension-fund-reaches-record-high-1762-billionTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… have not established controls over fuel inventories, no one can be sure that fuel purchased by the Town is used only …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… the Town's financial management and fuel inventory records for the period January 1, 2011, to July 31, 2012. Background … members governs the Town. The Town's budgeted expenditures for the 2012 fiscal year were approximately $823,000 for the general fund, $1.1 million for the highway fund, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… our audit was to evaluate the Town’s financial operations for the period January 1, 2011, through December 31, 2012. … 2012 budgeted operating expenditures totaled $200,296 for the general fund and $288,160 for the highway fund. Key Findings The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168