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Town of Harford - Highway Asset Accountability and Procurement (2019M-201)
… services and complied with statutes related to conflicts of interest. Key Findings The Highway Superintendent did not maintain a complete inventory of Department assets and the Board did not adequately … those assets. A Board member had a prohibited conflict of interest totaling $4,400. The Town overpaid for fuel by …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201XVI.3.G Legal Compliance – XVI. Financial Reporting
… financial statements prepared in conformity with GAAP do not demonstrate finance-related legal and contractual … should be presented in the ACFR as may be necessary to report legal compliance responsibilities and accountabilities. Guide to Financial Operations REV. 09/12/2022 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceAbout Benefit Reductions
… for Early Retirement Members in regular retirement plans can retire with full benefits at the age specified by their plan, or choose to retire as early as age 55 with a reduction for early retirement.* … retirement age at retirement, the less the reduction will be. It is important to know that once you retire with a …
https://www.osc.ny.gov/retirement/members/about-benefit-reductionsGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… to assess the District’s oversight of financial operations and information technology (IT) for the period July 1, 2011, … the general fund, $4.3 million for the special aid fund, and $1.4 million for the cafeteria fund. Key Findings … has not received an internal audit report since 2010-11 and the District has not appointed an internal auditor for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andIX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants
… 10.555 National School Lunch Program 10.558 Child and Adult Care Food Program 10.559 Summer Food Service Program …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awardsControls Over Transportation Services and Transportation-Related Expenses
… service providers. Transportation costs and services can represent significant agency expenses, and also affect …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/controls-over-transportation-services-and-transportation-related-expensesRepaying Your NYSLRS Loan after Retirement
… — Member page for information about taking a NYSLRS loan. How Much Do I Need to pay? If you retired with an outstanding … apply to pension payments going forward after your loan is paid in full. It may take some time to process your loan …
https://www.osc.ny.gov/retirement/retirees/repaying-your-nyslrs-loan-after-retirementImproper Episodic Payments to Home Health Providers (Follow-Up)
… initial audit report, Improper Episodic Payments to Home Health Providers (Report 2016-S-4 ). Background The State's … Department of Health: Improper Episodic Payments to Home Health Providers ( 2016-S-4 ) … initial audit report Improper Episodic Payments to Home Health Providers Report 2016S4 …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followEnroll in the Vendor Self-Service Portal
… with a NYS Vendor ID* can use the Vendor Self-Service Portal on the Statewide Financial System (SFS) to check the … with a NYS Vendor ID can use the Vendor SelfService Portal on the Statewide Financial System SFS to check the …
https://www.osc.ny.gov/state-vendors/portal/enroll-vendor-self-service-portalSayville Union Free School District - Purchasing (2019M-69)
… officials used a competitive process to procure goods and services. Key Findings District officials did not use a … not have clear guidelines to follow when making purchases and therefore, officials may not be procuring goods and services as intended by the Board. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/sayville-union-free-school-district-purchasing-2019m-69Southwestern Central School District – Claims Audit (2025M-34)
… or appoint a claims auditor to assume the board’s powers and duties to audit and approve claims. A proper claims audit ensures all claims are subjected to an independent, thorough and deliberate review that, among other things, determines … million some claim packets contained multiple exceptions and determined that 230 claims 86 percent totaling $65 …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Suffolk County Community College - Information Technology (2018M-130)
… with questionable permissions. Employees responsible for safeguarding the College website are not required to attend cybersecurity training. In addition, sensitive information technology (IT) control … officials. Key Recommendations Enforce written policy for managing network and system access. Ensure employees …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130DiNapoli: Improvements at NYS Parks Needed to Remove Barriers for People With Disabilities
… increasing the number of wheelchair accessible stalls in restrooms and ensuring there are more accessible, clearly … nature. Braille was also on all signage along the trail. In 2015, Parks developed a Transition Plan as required by the … During the audit, Parks assigned a new ADA coordinator in March 2022. Comptroller DiNapoli recommended Parks: …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-improvements-nys-parks-needed-remove-barriers-people-disabilitiesDiNapoli: Report Finds Persistent Problems at Long Island Power Authority
… Service Enterprise Group (PSEG). As a result, ratepayers do not benefit from regulatory oversight, access to … are not well-founded. DPS expressed concern with how storm costs were being tracked by LIPA and PSEG and …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-report-finds-persistent-problems-long-island-power-authorityDiNapoli: More New Yorkers Facing Food Insecurity, Tariffs and Federal Funding Cuts Could Worsen Problem
… the lapse of federal assistance programs, such as expanded SNAP benefits, came at a time when the New York City … Federally Funded Programs at Risk Households that rely on SNAP benefits could be at risk with federal cost-cutting …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-more-new-yorkers-facing-food-insecurity-tariffs-and-federal-funding-cuts-could-worsenOffice of Operations: 2024 Virtual Fall Conference
… WHO SHOULD ATTEND This conference is intended for State agency staff who have responsibility for adding … Blumenthal, Alexis Lorenzana and Karissa Ryder (Bureau of State Expenditures) Target Audience: Agency Fiscal and … Lindsay Gajda, Cori Bilka and Alisia Franke (Bureau of State Payroll Services) Target Audience: Agency Payroll …
https://www.osc.ny.gov/state-agencies/outreach/office-operations-2024-virtual-fall-conferenceX.3.A Agency Vendor Registration – X. Guide to Vendor/Customer Management
… individuals or entities in the Statewide Vendor File add a significant number of vendors at one time resolve various … for any individual or entity not already registered as a New York State Vendor using the New York State Substitute … penalties due to 1099 reporting errors, as required by the Code of Federal Regulations (CFR) section 301.6724-1. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3a-agency-vendor-registrationFinancial Oversight of the Advantage After School Program
… Purpose To determine whether the Office of Children and Family Services (OCFS) has adequate controls in place to … is spent in accordance with program guidelines and whether these controls are functioning as intended. The … youth development opportunities to school-age children and youth during the hours directly after school. Research …
https://www.osc.ny.gov/state-agencies/audits/2018/02/13/financial-oversight-advantage-after-school-programDiNapoli: Many SUNY Campus Foundations Operating Without Contracts or Proper Oversight
… a significant amount of funding to the campuses for salaries and other forms of compensation, some in addition to state salaries. Auditors found neither foundations' payroll-related … million by UBF. Four of these individuals each received salaries exceeding $100,000 from both the University at …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-many-suny-campus-foundations-operating-without-contracts-or-proper-oversightManagement and Maintenance of Non-Revenue Service Vehicles
… To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete … the Program New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related entities under the Metropolitan … To determine whether New York City Transit and the MTA Bus Company have and maintain an accurate and complete …
https://www.osc.ny.gov/state-agencies/audits/2023/01/26/management-and-maintenance-non-revenue-service-vehicles