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Carthage Central School District - Financial Condition (2018M-93)
… reduce the amount of unrestricted fund balance to comply with the statutory limit. Adopt budgets with realistic revenue estimates and discontinue the practice … of Impact Aid. District officials generally agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Village of Bloomingburg - Financial Operations (2019M-246)
… oversee the Treasurer’s work or require annual audits of the Treasurer’s records and reports. The Treasurer did not … which are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board in a timely …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Town of Patterson - Information Technology (2020M-37)
… officials did not have a service level agreement (SLA) with the IT consultant. Town officials did not provide IT … policies and a disaster recovery plan. Enter into an SLA with the IT consultant for all services to be provided that … all employees who use IT resources. Town officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-patterson-information-technology-2020m-37Town of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… (Town) officials could take additional steps to increase physical accessibility to programs and services provided at … Town facilities. Key Findings Of the 541 applicable physical accessibility components (components) we reviewed, … could consider taking additional steps to increase physical accessibility at selected facilities. Specifically: …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Opinion 98-1
… or statutory amendments that bear on the issues discussed in the opinion. COUNTIES -- Powers and Duties (contract with … Law and regulations, for Medicaid clients. This is in reply to your letter concerning a proposal in connection with the provision of transportation services …
https://www.osc.ny.gov/legal-opinions/opinion-98-1Controls Over Cash Advance Accounts
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls over the cash advance accounts it … To determine whether the Office of Children and Family Services OCFS has adequate controls …
https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accountsEmpire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… in our initial audit report, Controls Over Payments for Special Items (Report 2016-S-57 ). About the Program The … The Empire Plan is the primary health benefits plan for NYSHIP. Empire BlueCross (Empire) administers the … portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… July 1, 2012 through October 30, 2015. Background The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andTown of Harmony – Justice Court (2014M-004)
… internal controls over the Court’s financial operations for the period January 1, 2012 through December 24, 2013. … that the Justice’s records were presented to the Board for audit in December 2012 and that no errors or omissions … The Justice could not provide us with any documentation for the other nine cases. Key Recommendations Submit monthly …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004Cooperstown Central School District – Financial Management (2024M-65)
… Audit Objective Determine whether the Cooperstown Central School District (District) Board of Education (Board) and … Determine whether the Cooperstown Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65DiNapoli Report Highlights Regional Education Trends
… regions outside of New York City. "Investments in New York's public schools are vital at both the state and local … on state aid. For example, 68 percent of revenues for Long Island schools come from property taxes and other local … the city was not included in this review. While the report shows trends and variations based on a regional level, school …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-report-highlights-regional-education-trendsDiNapoli Audit: MTA Transit Capital Projects Plagued by Cost Overruns and Delays
… A review of six Metropolitan Transportation Authority (MTA) New York City Transit (Transit) capital … 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract FOIL … A review of six Metropolitan Transportation Authority MTA New York City Transit Transit capital projects …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-audit-mta-transit-capital-projects-plagued-cost-overruns-and-delaysUnified Court System Bulletin No. UCS-341
… Salary Increases for Judges, Justices, and New York City Court Clerks of the UCS. Affected Employees: Judges, Justices … and Justices of the state paid courts of the Unified Court System (UCS). In the Final Report on Judicial … received by a justice of the New York State Supreme Court elected from the same judicial district. Effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-341-april-2024-salary-increase-judges-justices-and-new-york-cityHealth and Safety of Children in Foster Care
… whether the New York City Administration for Children's Services (ACS) takes sufficient steps to ensure the health … most family-like environment appropriate to the child's needs. Consequently, placement is generally either in … are required to be documented as progress notes in CONNECTIONS – a statewide system for collecting and recording …
https://www.osc.ny.gov/state-agencies/audits/2018/03/09/health-and-safety-children-foster-careUse of Electronic Benefit Cards at Prohibited Locations
… benefit transfer (EBT) card transactions at prohibited locations, and thereby comply with applicable federal and … in an unclothed state for entertainment (prohibited locations). 1 In addition, the Act requires states to report … of TANF assistance in EBT transactions at the prohibited locations. 2 For states that fail to comply with this …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsState Police Bulletin No. SP-260
… of OSC’s automatic processing of the 2025 State Police Holiday Bonus Payment, and to provide agency instructions for submitting payments not processed … Investigators Association (NYSPIA), provides for an annual holiday compensation payment. Effective 11/01/2025, the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-260-2025-holiday-bonus-payment-eligible-employees-state-policeState Comptroller DiNapoli Releases Audits
… of $1,375 and a maximum allowable contract budget, which is calculated by multiplying providers' maximum average daily … did not exceed the maximum contract budget. However, there is a risk that providers can exceed the maximum cost per … Auditors found MTA's New York City Transit unit is not in compliance with the requirements of the Induction …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-auditsDiNapoli Examines Faltering LinkNYC Program
… In an audit released today , New York State Comptroller … it hired was installing and maintaining the devices where they are most needed. It also did not take action to … 26%; Brooklyn, 50%; The Bronx, 60%; Queens, 70%; Staten Island, 75%. The consortium was also supposed to build …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programDiNapoli: NYC Finances Continue To Benefit From Better Than Projected Revenue but Spending Pressures Remain
… upside, particularly if pressured by unforeseen economic events, including a recession. Unanticipated revenue has been … continues to grow. For example, the city announced in August 2023 that nearly $10 billion in additional spending … stated out-year gaps now total $17.6 billion from FY 2026 to FY 2028, $2.25 billion less than the three-year gap …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-nyc-finances-continue-benefit-better-projected-revenue-spending-pressures-remainState Comptroller DiNapoli Releases Audits
… to achieve their allotted portion of the overall savings targeted by 2025. NYPA’s Final Report shows the actual … implemented. State Education Department – Oversight of Mental Health Education in Schools (Follow-Up) (2023-F-21) Under …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-audits