Search
Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… was to determine whether Authority officials ensured that water and sewer account adjustments and the assessment of … safeguarded electronic access to the Authority’s water and wastewater systems for the period January 1, 2016 through August 14, 2017. Background The Wayne County Water and Sewer Authority is an independent public benefit …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterState Comptroller DiNapoli Releases Audits
… Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) The … expenses for operations. Auditors found that the Sunnyside Manor development’s Board of Directors (Board) held a … transactions, totaling $51,048, paid from Sunnyside Manor’s operating account to the Board-held account. Bank …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsIV.4.B Department Operations – Non-Personal Service – IV. Accounting Codes - Uses and Descriptions
… Nursing Aide/Orderly/ Attendant 55137 Occupational Therapist Occupational Therapist 55138 Ophthalmic Dispensing … Psychiatrist 55144 Psychologist Psychologist’ 55145 Respiratory Therapist Respiratory Therapist 55146 Speech Language Pathologist …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4b-department-operations-non-personal-serviceControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial report, … To determine the extent of implementation of the 8 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followTown of Mount Morris – Justice Court (2012M-129)
… and comparing them with reconciled bank balances) on a monthly basis. Promptly investigate and resolve any …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129DiNapoli: Greene County Couple Arrested for Allegedly Stealing Over $35,000 in Pension Payments
… arrest of a Tannersville couple, Kelly Tuomey, 56, and her husband, Stephen B. Tuomey, 60, today for allegedly stealing … and into another bank account which she shared with her husband. Kelly and Stephen used the money to pay off various … arrest of a Tannersville couple Kelly Tuomey 56 and her husband Stephen B Tuomey 60 …
https://www.osc.ny.gov/press/releases/2025/04/dinapoli-greene-county-couple-arrested-allegedly-stealing-over-35000-pension-paymentsNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… help individuals with disabilities maintain their health, independence and quality of life. New York State Comptroller … said Assemblywoman Gunther. "ABLE accounts will help make independence affordable and attainable for those who need it … account is a much needed tool to help him towards that independence." "My wife and I opened up a NY ABLE account for …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsDebt – 2022 Financial Condition Report
… the capacity to finance future capital assets and grants. New York State Ranks Second Highest in Outstanding Debt … public authorities without voter approval. In SFY 2020-21, New York State had the second highest debt burden, behind … (LGAC) bonds and the Municipal Bond Bank Agency. New York issues State-Supported debt to fund certain capital …
https://www.osc.ny.gov/reports/finance/2022-fcr/debtUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… costs, and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit covered … Members pay a nominal co-payment to the participating provider for the services rendered. Members may also choose …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandWhat's New
… Move to NAUPA this year! In 2025, New York’s Office of Unclaimed Funds will be converting to the Kelmar Abandoned Property System (KAPS) for reporting unclaimed funds. With this change, only reports formatted in … concerning the date of death of a presumed owner of unclaimed funds: 2 NYCRR Section 126.1 Where a dormancy …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newState Agencies Bulletin No. 1786
… check is an indicator that the check was issued in error. These checks need to be reversed to properly update … adjust taxes. Additionally, if a check that was issued in error is not reversed within one year, it will become …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1786-non-negotiated-andor-undeliverable-new-york-state-payroll-checksHaverstraw-Stony Point Central School District – Information Technology (2021M-108)
… network user accounts or user permissions. Disable 130 unneeded generic and nonemployee network user accounts of …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technologyIV.4.E Grants and Public Assistance – IV. Accounting Codes - Uses and Descriptions
… assistance to (or on behalf of) individuals, annuities {Blind Veterans, Gold Star}, and unemployment benefits. The …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4e-grants-and-public-assistanceCity of New Rochelle – Financial Condition (2014M-158)
… 1, 2013 through March 18, 2014. Background The City of New Rochelle is located in Westchester County and has … City of New Rochelle Financial Condition 2014M158 …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Chittenango Central School District – Information Technology (2023M-155)
… complete report – pdf] Audit Objective Determine whether the Chittenango Central School District (District) officials … network and local user account access and developed an Information Technology (IT) contingency plan. Key Findings District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155XII.6.O Paying Retainage – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides Business Units with instructions on recording and paying … where ongoing contractual services exist between a Business Unit and a vendor, and the Business Unit deems it prudent to retain a certain percentage …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageState Agencies Bulletin No. 1835
… Purpose The purpose of this bulletin is to provide agencies with tools to assist … State on PAUSE Initiative, the New York State Department of Taxation and Finance, Division of the Treasury is mailing all employee paychecks directly to … The purpose of this bulletin is to provide agencies with tools to assist …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1835-new-queries-identify-employees-receiving-paper-checksTown of Wawarsing - Financial Oversight of Select Activities (2018M-239)
To examine the adequacy of internal controls over selected financial activities to properly account for and safeguard Town funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/wawarsing-2018-239.pdfPractices Used by the Transit Adjudication Bureau to Collect and Account for Fines and Fees
… Purpose To determine whether the Transit Adjudication Bureau of New … fees were collected timely; appropriate actions were taken to collect fines and fees that were overdue; and fines and … for. The audit covered the period January 1, 2013 to December 31, 2015. Background The Transit Adjudication …
https://www.osc.ny.gov/state-agencies/audits/2016/08/11/practices-used-transit-adjudication-bureau-collect-and-account-fines-and-feesPotsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… operations if an unexpected IT incident occurred. In addition to finding sensitive IT control weaknesses that …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-and