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North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… officials maintained a complete and accurate inventory of information technology (IT) assets. Key Findings District … did not maintain a complete and accurate inventory of IT assets (computers, tablets, document cameras, etc.).As … were not always updated to include all acquisitions of, removed/disposed of, or recycled IT assets. Of the 79 IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentTown of Allen – Claims Audit (2024M-123)
… [read complete report – pdf] Audit Objective Determine whether the Town of … detected and corrected, and that Town officials paid more for goods and services than necessary. All 105 claims we … sufficiently itemized and should not have been approved for payment. 47 claims totaling approximately $41,000 did not …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-claims-audit-2024m-123Town of Plymouth – Employee Benefits (2023M-176)
… officials overpaid 11 employees a total of $25,238 for one or more type of leave, as follows: Ten employees were collectively paid $12,037 for 20 holidays that were not authorized in the Town’s … (CBAs). Seven employees were collectively paid $9,942 for 64.25 days of unearned vacation, sick or personal leave …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-employee-benefits-2023m-176Town of Castile – Tax Collection Remittance (P1-24-23)
… least weekly and as required by Town Law. The Clerk made one payment totaling approximately $2.8 million to the County … Treasurer. Key Recommendations The audit report includes two recommendations that, if implemented, will improve the …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23Dual Employment
… and Community Supervision (DOCCS) employees who are dually employed at multiple correctional facilities or other State agencies are working their required hours at each job. The audit … work locations. Ensure that dually employed staff are working the time for which they are being paid. Provide …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-2Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up) (2018-F-21)
To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of Sex Offenders Subject to Strict and Int
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f21.pdfOpinion 2002-9
… Municipal Law §103 provides that, with certain exceptions, all purchase contracts involving an expenditure in excess of $10,000 and all contracts for public work involving an expenditure in …
https://www.osc.ny.gov/legal-opinions/opinion-2002-9Opinion 2003-4
… the fire district board of fire commissioners shall "audit all claims against the fire district and shall, by … of a fire district "shall have the power to make any and all contracts herein authorized …". When a statute vests the … that chapter 670 of the Laws of 2002 added, inter alia , new sections 174(2-a) and 177-c to the Town Law. Section …
https://www.osc.ny.gov/legal-opinions/opinion-2003-4State Comptroller DiNapoli Statement on Proposed SEC Rule Changes
… Along with other investors, I will continue to voice my opposition to these actions and my support for greater corporate accountability." … The SECs …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-statement-proposed-sec-rule-changesMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… authorization requests for these services were handled by two transportation managers. From January 1, 2013 to December 31, 2016, the two transportation managers were reimbursed nearly $180 … documentation to support their transportation claims. One taxi company did not maintain the proper records for any …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andSteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2017. About the Program SteppingStone is a New York City-based not-for-profit organization authorized by … including a Universal Pre-Kindergarten funded by the New York City Department of Education (DOE) and, at its …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualDiNapoli: NYC Sales Tax Collections Strong Due to Tourism and Commuter Return, Fueling Statewide Strength
… of sales taxes on out-of-state (internet marketplace) online purchases made within New York. One year later, in STY … at 15% higher than the same period a year ago. As national retail sales growth slows from its double-digit pace of 2021, city retail sales and associated revenues could see a return to …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-nyc-sales-tax-collections-strong-due-tourism-and-commuter-return-fueling-statewide-strengthDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… up to standards and providing the best care possible to all New Yorkers in need of their help.” In a letter to the … declared COVID-19 disaster emergency, the agency suspended all on-site recertification reviews. These reviews are … of data from April 2017 to February 2021, found that all 76 residential programs due for recertification during …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsYork Central School District – Lead Testing and Reporting (S9-25-19)
… pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (2014-S-50)
To determine whether the Department of Corrections and Community Supervision (Department) is adequately monitoring and enforcing conditions of Strict and Intens
https://www.osc.ny.gov/files/state-agencies/audits/pdf/SGA-2014-14s50.pdf529 Program Distinctions
New York’s 529 College Savings Program currently includes two separate 529 plans.
https://www.osc.ny.gov/files/savings/pdf/529-program-distinctions.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … store; $25,140 from an online retailer; and $23,242 for furniture and appliances. Without oversight and itemized …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-auditsErie Community College – Board Oversight and Management of College Resources (2015M-212)
… by a Board of Trustees with nine appointed members and one elected student trustee. Budgeted appropriations for the … Key Findings The College entered into agreements with two closely affiliated but legally independent corporations, … financial aspects of these entities as if they were one. The President assumed the Board’s responsibility for …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesAccidental Death Benefit – Article 14 Benefits
… Eligibility Regardless of your years of service credit, if you die as the natural … ( Learn more about escalation. ) The benefit is paid to your beneficiaries, in this order: To your surviving … the accidental death benefit payments is not more than the amount of the ordinary death benefit, the difference will be …
https://www.osc.ny.gov/retirement/publications/1644/accidental-death-benefitCity of Ogdensburg – Budget Review (B3-16-20)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … general fund operating expenses and a tax rate increase of 10.55 percent, and another that did not include borrowing …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20