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Bolton Central School District - Fund Balance Management (2018M-249)
Determine whether District officials effectively managed general fund balance
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/15/bolton-central-school-district-fund-balance-management-2018m-249State Comptroller DiNapoli Statement on Anniversary of 9/11 Attacks
… united New York, America and nations around the world in a way not seen in decades. We stood together bonded by the knowledge that … terror, violence and hatred can never win. Our strength is in our resilience and our love of freedom. Today, with our … united New York America and nations around the world in a way not seen in decades …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-statement-anniversary-911-attacksCost-Saving Ideas: School District Auditing – External Auditor
… performs the legally required financial statement audit and renders an opinion on whether the financial statements are in accordance with Generally Accepted Accounting Principles … Consider changing the audit firm to ensure independence and fresh prospective. (We encourage, but don’t require, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorSelected Aspects of Incident Intake and Investigation
… Purpose To determine whether the Justice Center for the Protection of People With Special Needs (Center) met its responsibility to operate a hotline, … period July 1, 2013 through May 16, 2016. Background The Center was established by the Protection of People With …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationWayne Central School District – Property Disposal (2021M-161)
Determine whether Wayne Central School District (District) Board of Education (Board) and District officials disposed of District property in a proper and cost effective manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-2021-161.pdfProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center (2015-S-80)
The objective of our audit was to determine whether the Department is providing sufficient oversight to ensure that Maximus is implementing the contract as inte
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s80.pdfOpinion 96-4
… or statutory amendments that bear on the issues discussed in the opinion. LOCAL LAWS -- Municipal Funds (disposition of … FUNDS -- Budget Procedures (authority to supersede in village); (disposition of proceeds of sale of property) … a thirty year period for general village purposes. This is in reply to your request for our opinion concerning the …
https://www.osc.ny.gov/legal-opinions/opinion-96-4Capital Asset Management (Follow-Up)
… To assess the extent of implementation, as of September 2025, of the seven recommendations included in our initial audit report, Capital Asset Management ( … in capital assets, totaling $120.6 billion as of March 31, 2025, with OGS’ reporting obligation at $20 billion. …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/capital-asset-management-followTown of Butternuts – Disbursements (2021M-62)
… [ read complete report - pdf ] Audit Objective Determine whether the Town of … allowing a third-party vendor direct access to the Town’s bank account that, at times, had more than $500,000 on … allowing the service provider access to the Town bank account. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Town of Byron – Procurement (2024M-11)
… complied, they may have saved money by using a State fuel contract and may have paid less for other goods and services. The Board and Town officials: Procured fuel totaling $59,795 without obtaining competitive bids as … paid approximately $4,000 more than the State contract price for the more than 16,700 gallons purchased during our …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11State Contract and Payment Actions in February
… Community Supervision $5.1 million with Axon Enterprise Inc. for body-worn cameras and associated cloud storage … State Education Department $38.5 million with NCS Pearson Inc. for administration of New York State teacher … Construction $17.7 million with O'Connell Electric Company Inc. to provide facility-wide video surveillance and alarm …
https://www.osc.ny.gov/press/releases/2021/03/state-contract-and-payment-actions-februaryCity of Norwich - Capital Planning (2019M-88)
… a capital plan or accurate and complete inventories of vehicles and equipment. The City has approximately $1.8 … capital assets in a timely manner. Create inventory lists of capital assets and maintenance and replacement schedules. City officials disagreed with certain aspects of our findings and recommendations, but indicated they have …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88Selected Safety and Security Equipment at Subway Stations (Follow-Up)
… of implementation of the six recommendations included in our initial report, Selected Safety and Security Equipment at Subway Stations ( 2016-S-92 ). … New York City Transit (Transit) operates the subway system in four of the five New York City boroughs, excluding Staten …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followSelected Safety and Security Equipment at Train Stations (Follow-Up)
… at Train Stations ( 2017-S-84 ). About the Program Staten Island Railway (SIR) is a subsidiary of the Metropolitan … a single rapid transit line that runs the length of Staten Island (about 14 miles) from St. George Terminal to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followMedgar Evers College – Controls Over Bank Accounts (Follow-Up)
… of implementation of the two recommendations included in our initial report, Medgar Evers College: Controls Over … after CUNY’s bank authorization policy was established in 2008. However, CUNY Central did not have any of the … these accounts. Additionally, our inquiry of banks located in the proximity of the college found an additional two …
https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-followLehman College – Controls Over Bank Accounts (Follow-Up)
… 2008 banking policy. One was a Certificate of Deposit account (totaling $65,034). In addition, of the 72 payments … and/or were unsupported. We also found that a non-tax levy account contained tax levy dollars that Lehman should have …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followSubway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… Purpose To determine the extent of implementation of the five … in our initial audit report, Subway Service Diversions for Maintenance and Capital Projects ( 2010-S-34 ). … managing and controlling subway diversions, more needed to be done. Specifically, the prior audit found that …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followHousing Preferences for Disabled Veterans (Follow-Up)
… Representatives to properly review housing company compliance and to increase monitoring of housing company compliance. Key Finding Division officials have made …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/housing-preferences-disabled-veterans-followInappropriate Medicaid Payments for Recipients With Multiple Identification Numbers and No Social Security Numbers (Follow-Up)
… extent of implementation of the two recommendations made in our audit report, Inappropriate Medicaid Payments for … The recipient identification number is a critical factor in determining the appropriateness of Medicaid payments. For … ended May 31, 2010, our audit identified $17.3 million in Medicaid overpayments because 9,848 recipients were …
https://www.osc.ny.gov/state-agencies/audits/2014/08/06/inappropriate-medicaid-payments-recipients-multiple-identification-numbers-and-no-socialMaximus, Inc.
… Maximus, Inc. (Maximus) to purchase approximately $170,000 in printing and copying equipment. Background DOH added $435 million in … were related to the New York Health Benefit Exchange, and were not subject to competitive bidding or OSC approval. …
https://www.osc.ny.gov/state-agencies/audits/2015/08/21/maximus-inc