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Housing for Seniors (Follow-Up)
… Corona Senior Residence in Queens, Serviam Heights LLC in the Bronx, Victory Plaza in Manhattan, and Woodlawn Senior Living in the …
https://www.osc.ny.gov/state-agencies/audits/2026/05/18/housing-seniors-followDiNapoli: L.I.C., Sunnyside and Woodside Are Drivers of Economic Growth in Queens
… this report, which shows that western Queens continues to drive New York’s economy forward. We must invest more in our … high-density towers throughout Court Square and Queens Plaza and Hunters Point. From 2010 through 2024, housing … on the 7 train line and station repairs at Queensboro Plaza, Court Square, and Vernon Boulevard-Jackson Avenue have …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-lic-sunnyside-and-woodside-are-drivers-economic-growth-queensCity of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… provided oversight of foreign fire insurance (FFI) tax money. Key Findings Officials did not adopt policies and procedures guiding the handling of FFI tax money and provide oversight to ensure accurate records … The Chamberlain did not maintain custody of the FFI tax money. The Fire Chief was solely responsible for …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… Objective To assess the extent of implementation of the three recommendations included in our initial audit report, Medicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Report … To assess the extent of implementation of the three recommendations …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followAccounting for LOSAP
This session will discuss accounting principles and work through journal entry examples to ensure the proper recordkeeping for length of service award programs (LOSAP). Participants will also learn about the establishment of the programs, applicable GASB criteria and reporting requirements.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-losap-120424.pdfInstructions for Counties
Instructions for Counties
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/instructions.pdfAccounting for Encumbrances
This presentation will explain the purpose of encumbrances, when they should be used and the benefits of a properly established encumbrance system. We will also discuss the necessary accounting entries and the impact of encumbrances on the budget.
https://www.osc.ny.gov/files/local-government/academy/pdf/accounting-for-encumbrances-060326.pdfTown of Oneonta – Town Clerk (2021M-59)
… Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded all the fees we reviewed and remitted all fees collected during the audit period in a timely manner. … Town Clerk properly recorded deposited and remitted Clerk fees in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Hamilton Central School District – Procurement (2020M-168)
… officials sought competition for the purchase of goods and services not subject to competitive bidding. Key Findings … not always seek competition for the purchase of goods and services not subject to competitive bidding, as required by … policy. Officials did not: Seek competition for the services procured from five professional service providers …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/hamilton-central-school-district-procurement-2020m-168Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The … student enrollment and billings to school districts of residence are accurate and supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mMedicaid Program – Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare
… Objective To determine whether the Department of Health (Department) took sufficient steps … control the Medicaid costs of recipients who were eligible for Medicare based on age but were not enrolled in Medicare. The audit covered the period July 2016 through …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-reducing-medicaid-costs-recipients-who-are-eligible-medicareDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
The New York State Office for the Aging NYSOFA failed to spend millions of dollars on programs geared to support senior citizens even during the COVID19 pandemic when the need was greater according to an audit released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsOpinion 88-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … in the opinion. OFFICIAL NEWSPAPER -- Designation of (criteria for designation in towns) LOCAL LAWS -- Official … designation is made to publish official notices in any of three newspapers which are circulated in the town by …
https://www.osc.ny.gov/legal-opinions/opinion-88-28Opinion 92-39
… improvement district. In Goldstein v Mitchell , 144 Ill App 3rd 474, 494 NE2d 914, the Appellate Court of Illinois, … of local government, and Bjornstad v Hulse , 229 Cal App 3rd 1568, 281 Cal Rptr 548, in which the California Court …
https://www.osc.ny.gov/legal-opinions/opinion-92-39Focus on Facts
… Dollars for Broadband Deployment, July 2023 Making Strides on Broadband Affordability, May 2023 Elementary Education / … Learners Programs, September 2024 SFY 2022–2023, Report on Preschool Special Education, August 2024 NYC DOE, School … Outdoors, June 2022 Impact of the Inflation Reduction Act on Clean Energy Investments in NY, March 2025 NYS Clean …
https://www.osc.ny.gov/focus-onTompkins-Seneca-Tioga Board of Cooperative Educational Services – Network Access and Information Technology Assets (2022M-65)
… accounts. Provide adequate IT security awareness training for all employees and contractors. Periodically update the IT … records. Key Recommendations Establish written procedures for adding, modifying, and disabling network user accounts; …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/tompkins-seneca-tioga-board-cooperative-educational-services-network-access-andTown of Mooers - Highway Asset Accountability (2020M-35)
… Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key Findings The … The Mooers Volunteer Fire Department (VFD) was not billed for 2,413 gallons of recorded fuel used, valued at $4,841. … Establish an asset disposition policy and procedures for the sale or disposal of unused assets. Ensure fuel …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Contacts for Audits and Reports
… List of contacts by title name and email address for Division of State Government Accountability …
https://www.osc.ny.gov/state-agencies/audits/contacts-audits-and-reportsResponsibility for IT Internal Controls – Information Technology Governance
… systems and the data they process, transmit and store can be trusted; are available when needed; and are adequately … asking questions concerning IT internal controls. However, a governing board has responsibility for the oversight of the … knowledgeable about or feel comfortable discussing IT. As you will note after reviewing the IT Governance Security …
https://www.osc.ny.gov/local-government/publications/it-governance/responsibility-it-internal-controlsIX.5.B Billing for Onboarding Agencies – IX. Federal Grants
… agency PCBU Use the Commitment Control in SFS to budget for Federal Grant Projects Utilize funds distribution … the federal system. Once the funds are received, BSAO will post the receipt. Automatic Bill Approval After temporary … the federal system. Once the funds are received, BSAO will post the receipt. Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5b-billing-onboarding-agencies