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Town of Danby – Audit Follow-Up (2022M-8-F)
… and collects fees for a variety of purposes, including marriage, dog and environmental licenses, and certified copies of marriage licenses. The Clerk is also responsible for …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fXI.2.G Submission and Retention of Bids/Proposals – XI. Procurement and Contract Management
… Invitation for Bid (IFB); the evaluation criteria; and the winning bid or proposal. OSC may request additional … and procurement record. Guide to Financial Operations REV. 09/02/2025 … State agencies are required to submit the complete …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2g-submission-and-retention-bidsproposalsOversight of the Educational Opportunity Program
… Program (EOP) and if SUNY and the campuses are using EOP funding for allowed purposes. The audit covered the period … Program EOP and if SUNY and the campuses are using EOP funding for allowed purposes The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programTown of Hanover – Procurement (2025M-58)
… (Town) Town Board (Board) use a competitive process when procuring professional services? Audit Period January 1, … offer similar services at a more favorable rate. This was due in part because the Board adopted a procurement … extravagance, fraud or corruption. Had the Board used a competitive process when procuring professional …
https://www.osc.ny.gov/local-government/audits/town/2025/09/26/town-hanover-procurement-2025m-58State Agencies Bulletin No. 2038
… 2022 increases to Command Payment (Earnings Code COM), and Premium Overtime (Earnings Code PRO), OSC’s manual … Pay (Earnings Code AMP), Command Payment (Earnings Code COM), and Premium Overtime (Earnings Code PRO), these … Effective Dates: The increases to Earnings Codes AMP, COM and PRO will be paid using the following effective dates …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2038-agency-police-services-unit-apsu-retroactive-increases-command-paymentTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… the apparent misappropriation of funds. The Town does not have complete, accurate and up-to-date accounting … our entire audit period. The Board did not audit, or cause to be audited, the records of various offices and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andDiNapoli: Former Clerk/Treasurer of Village of Norwood Pleads Guilty to Stealing Over $70K From Village
… State Comptroller Thomas P. DiNapoli, St. Lawrence County District Attorney Gary Pasqua and the New … of the Village of Norwood, pleaded guilty to grand larceny in the second degree for stealing $73,725 from the village. “Nancy Berger treated the village as her personal bank account and abused the public’s trust,” …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-clerktreasurer-village-norwood-pleads-guilty-stealing-over-70k-villageMedicaid Program – Appropriateness of Medicaid Eligibility Determined by the New York State of Health System
… overpayments of $188,131; and NYSOH issued unreasonably high numbers of CINs for expected multiple births per pregnancy – in some cases up to ten per pregnancy. In a single case, unnecessary CINs permitted …
https://www.osc.ny.gov/state-agencies/audits/2015/10/28/medicaid-program-appropriateness-medicaid-eligibility-determined-new-york-state-healthRensselaer County Capital Resource Corporation (RCCRC) – Establishment of RCCRC and Sale of Property (2021M-71)
… [read complete report – pdf] Audit Objective Determine whether the Rensselaer County … complied with applicable requirements and the RCCRC’s sale of property aligned with its purpose. Audit Results The … with its purpose. RCCRC officials: Adopted a mission statement, established required committees, submitted …
https://www.osc.ny.gov/local-government/audits/county/2025/03/07/rensselaer-county-capital-resource-corporation-rccrc-establishment-rccrc-and-saleOpinion 97-26
… Comptroller at the time it was rendered. The opinion may no longer represent those views if, among other things, there … Equipment (authority to allocate cost of equipment between zone of assessment and remainder of district); (authority to … of unique or unusual circumstances (1990 Opns St Comp No. 90-25, p 58; (1976 Opns St Comp No. 76-524, unreported; 6 …
https://www.osc.ny.gov/legal-opinions/opinion-97-26State Agencies Bulletin No. 1296
… Purpose To inform agencies of new earnings codes and procedures for processing the … employees (with a Pay Basis Code equal to ANN or HRY) of the Office of Parks, Recreation and Historic Preservation; the Staten …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1296-2013-2015-deficit-reduction-plan-psnu-employees-year-round-lifeguardIndependent Oversight: OSC's Contract Review Safeguards Public Funds
… abuse, it can also provide additional benefits to agencies by increasing their leverage in negotiations with vendors who … of these contracts, corrections and improvements were made by the procuring agencies, ultimately resulting in tens of … being authorized without the standard protections provided by OSC’s independent oversight. Major changes to remove OSC's …
https://www.osc.ny.gov/reports/independent-oversight-osc-contract-review-safeguards-public-fundsNew York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… Program (PPP) is a loan program administered by the U.S. Small Business Administration (SBA) first authorized by Congress in March …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021CUNY Bulletin No. CU-708
… converted to an hourly differential of $0.69 per hour for hours worked between 4:00 pm and 8:00 am as opposed to being … the last date to be paid. Earnings Code: Enter SD7 . Hours: Enter the total amount of hours eligible for Shift Differential. Amount: Enter the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-708-cuny-retroactive-pay-rate-increases-high-pressure-plantState Agencies Bulletin No. 749
… Purpose To explain OSC’s automatic processing and provide … Federation provide for the payment of Performance Advances to eligible PEF employees and implement the agreement between …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/749-october-2007-performance-advances-employees-represented-public-employeesDiNapoli: Outreach Failure Contributes to Rise in Subway Homeless Population
… placed at the Park Slope Women’s Shelter on Oct. 11, 2017, more than a year later. 3 clients were not placed in the … is actually placed in a facility. Didn’t Make Station Visits Based on the homeless population, BRC was supposed to … calls for BRC to keep a list of homeless individuals with medical problems, but a review found in many instances it …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-outreach-failure-contributes-rise-subway-homeless-populationTown of Davenport - Transparency (2018M-85)
Town of Davenport - Transparency (2018M-85)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-davenport.pdfExamination of Pitts Management Associates (PMA)
PMA claimed it saved Downstate $138 million during the period December 1, 2012 through November 30, 2014 through a Restructuring Action Plan (RAP) under contrac
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-02-14.pdfA Review of NYC Capital Project Delivery
The majority of New York City’s capital projects are over their initial budgets and behind schedule, suggesting better monitoring and reporting could lead to adjustments to improve capital project delivery.
https://www.osc.ny.gov/files/reports/pdf/report-1-2025.pdfCity of Slamanca - Collections (2023M-131)
Determine whether the City of Salamanca (City) City Comptroller’s (Comptroller) collections were recorded and deposited in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/salamanca-city-2023-131.pdf