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Elmira City School District – Capital Projects (2025M-21)
… to the Project. We reviewed a total of 60 contracts 1 and 12 change orders associated with the contracts that … We conducted this audit pursuant to Article V, Section 1 of the State Constitution and the Office of the New York … be posted on the District’s website for public review. 1 These contracts included 58 purchase contracts or contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/elmira-city-school-district-capital-projects-2025m-21Camillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… Purpose of Audit The purpose of our audit was to examine the Department’s internal controls over financial … Onondaga County. The Department provides fire protection to the Village of Camillus and to the Town through a fire protection contract. From January …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072Accounts Payable Advisory No. 52
… Subject: The purpose of this section is to provide guidance to ensure that agencies receive the goods and services they ordered in the proper condition … The purpose of this section is to provide guidance to ensure that agencies receive the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9Chappaqua Central School District - Fixed Assets (2022M-186)
… [read complete report - pdf] Audit Objective Determine whether Chappaqua Central School … audit school Chappaqua fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… Attorney’s Office. In April of 2019, the clerk was arrested for grand larceny in the third degree, falsifying …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits were … New York State Comptroller Thomas P DiNapoli today announced the following school district audits were …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditsSUNY Bulletin No. SU-52
… Purpose To explain an automatic cancellation of general deductions … 04/26/2001 OSC Actions OSC will insert a row on 4/27/2001 to cancel all general deductions except the following: 405 … of bargaining unit. OSC is not making any changes to data on the retirement panel. For ANY changes to an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-52-cancellation-general-deductions-certain-employees-who-areVII.4 Appropriated Loan Receivables – VII. State Revenues and Appropriated Loan Receivables
… to State Finance Law Section 40-a. ALRs anticipate future repayment from the recipient or future reimbursement from third-party sources. Loans are made to recipients (generally Public Benefit … enacted by the State Legislature, most frequently for capital purposes. Section 40-a further provides that no …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii4-appropriated-loan-receivablesMonitoring Town Asphalt Road Projects (2012MS-7)
… report - pdf] We also released 10 letter reports to the following Towns: Brookhaven [pdf] , East Hampton [pdf] , … of wages and supplements for the locality where the work is performed. The Law requires the vendor to submit certified … the asphalt vendor to help ensure that the HMA received is what the Town contractually agreed to purchase. Revise …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/04/05/monitoring-town-asphalt-road-projects-2012ms-7New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc.
… Objective To determine whether the New York City Department of Homeless Services is effectively monitoring its contract … 30, 2019. About the Program The New York City Department of Homeless Services (DHS), an administrative unit of the New York City Department of Social Services (DSS), is …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteCriminal History Background Checks of Unlicensed Health Care Employees
… to the Department. The Department, in turn, submits a fingerprint request on behalf of the applicant if he/she has not previously been submitted through CHRC. These fingerprint results are sent electronically to the Federal …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employeesState Comptroller DiNapoli Releases Municipal & School Audits
… Lastly, the former bookkeepers did not maintain time records to support the hours for which they were paid, … also did not deposit $4,038 in cash collections recorded from Jan. 1, 2018 through April 13, 2022, or maintain … discharge. Raquette Lake Union Free School District – Business Office Operations (Hamilton County) The board and …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits-0Application Review and Site Permitting for Major Renewable Energy Projects (2023-S-52)
To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under State law to issue siting permits for major renewable energy projects within the required time frames.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s52.pdfApplication Review and Site Permitting for Major Renewable Energy Projects (2023-S-52) 180-Day Response
To determine whether the Office of Renewable Energy Siting is fulfilling its obligations under State law to issue siting permits for major renewable energy projects within the required time frames.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s52-response.pdfDiNapoli Releases Analysis of SFY 2024-25 State Budget
… The estimated $237 billion Enacted Budget for State Fiscal Year (SFY) 2024-25 increases spending for vital state services like Medicaid and school aid and … revenue risks which may make current spending levels for essential programs and services difficult to sustain. The …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetXI.2.C Contract Funds Reservation – XI. Procurement and Contract Management
… payment of future expenses, such as payments for capital construction, monthly lease or maintenance agreements, or … "Capital Projects" includes all appropriations for capital construction projects, regardless of fund source, for expenditures related to: Construction or acquisition of capital facilities; …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2c-contract-funds-reservation-overviewComptroller DiNapoli and A.G. Schneiderman Announce Felony Guilty Plea of Former City of Rensselaer DPW Commissioner for Stealing Scrap Metal Proceeds
… city of Rensselaer Department of Public Works, for teaming with two DPW employees to divert $46,000 from the city by … the cash from scrap metals acquired as part of their jobs with the city. Capuano pleaded guilty today in Rensselaer … Comptroller DiNapoli. "My office will continue to partner with Attorney General Schneiderman to root out public …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-and-ag-schneiderman-announce-felony-guilty-plea-former-city-rensselaer-dpwDiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… of Bilingual SEIT & Preschool Inc., which stemmed from a referral from DiNapoli’s office. “Cheon Park blatantly … owner of Bilingual SEIT Preschool Inc which stemmed from a referral from DiNapolis office …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… The audit covered licensing and inspection records for the period of January 1, 2017 through February 28, 2020 … and academic uses. Radioactive materials can be used for diagnostic and therapeutic purposes, to test new drugs … cause serious bodily harm. The Department is responsible for the supervision and regulation of radiation and …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andTompkins County Soil and Water Conservation District – Agriculture Environmental Management (2016M-306)
… Purpose of Audit The purpose of our audit was to evaluate the District’s five-year … services and fund projects related to the conservation of soil and water resources, the improvement of water …
https://www.osc.ny.gov/local-government/audits/district/2016/11/25/tompkins-county-soil-and-water-conservation-district-agriculture-environmental