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Audit of the Tuition Assistance Program at Plaza College

… Purpose To determine whether Plaza College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance … To determine whether Plaza College complied with the Education Law and the Commissioner of Educations Rules …

https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-college

Reporting of Community-Based Services Under the Transformation Reinvestment Plan

… Health provides adequate reporting of community-based service reinvestment funds under the Transformation … Health provides adequate reporting of communitybased service reinvestment funds under the Transformation …

https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-plan

Town of Hempstead – Vehicles and Fuel Usage (2022M-25)

… procedures when authorizing take-home vehicles including the justification or rationale for assigning them. Review …

https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25

Oversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)

… To achieve these goals, the Department contracts with local organizations (providers) to run youth and community … providers who, in turn, secure employment opportunities at local employers. The program’s goal is to provide … 2019 and covered the period July 1, 2017 through December 11, 2018, were to determine whether the Department was …

https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-follow

Town of Hempstead – Information Technology Access Controls (2021M-158)

… (Town) officials established adequate access controls to help safeguard Town information technology (IT) systems … Town officials did not establish adequate access controls to help safeguard IT systems against unauthorized access. The … issues, such as breach notification, and those related to acceptable computer use, protection of PPSI, application …

https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158

DiNapoli: Alexandria Clerk Charged In Theft of Town Fees

… by residents for fines, fees and surcharges, according to State Comptroller Thomas P. DiNapoli. Ellen S. Peck, 64, of … at the town’s request, in partnership with the New York State Police. The audit and investigation revealed that after … arrest will deter others from such corruption. I thank the State Police for their work on this case.” DiNapoli’s office …

https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-fees

XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management

… This section provides guidance to State agencies in determining whether a contract-related transaction must be … procedures for submission of contract-related transactions in the Statewide Financial System (SFS) and obtaining OSC’s … As a rule, the contract processing information provided in this section is applicable regardless of the specific …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overview

Town of Pittsfield – Supervisor's Records and Reports (2024M-80)

… Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without … Town Supervisor Supervisor maintained complete accurate and uptodate accounting records and reports …

https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80

Division of Housing and Community Renewal No. DH-130

… 03/28/2024 04/24/2024 Eligibility Criteria: Performance Advance Employees in graded positions (Grade 001-032) and NS … are eligible for the April 2024 DC 37 RRSU Performance Advance provided the employee: •  Is in a BU67 position on … 1000, 1001, 1003, 1004, 2222, 7777, 19XX, 20XX, XX10. Inc Code Req Review – if the increment code on the employee’s …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-130-april-2024-district-council-37-dc-37-performance

V.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance

… The Chart of Accounts (COA) is the foundation of the Statewide Financial System (SFS). It provides each … to identify financial transactions. Centralized governance of the COA will ensure continued consistency within the State … The Chart of Accounts COA is the foundation of the Statewide Financial …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policies

Selected Aspects of Safety and Security in Subway Facilities

… Chief Security and Safety Officer is mainly responsible for the policy aspect of safety and security across all MTA … and homelessness. MTA’s Office of Security is responsible for protecting all MTA agencies, including Transit, with its … (formerly MTA Capital Construction) is responsible for implementing projects, such as those identified through …

https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilities

Town of Elbridge – Payroll and Leave Accruals (2024M-141)

… records. The handbook did not require salaried employees to prepare time sheets or timecards. As a result, seven … salaries totaling $238,569 did not prepare time records to document their days and hours worked and leave accruals … Consequently, employees were credited with leave time to which they were not entitled.  Recommendations  The audit …

https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-elbridge-payroll-and-leave-accruals-2024m-141

Village of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)

… (Village) Clerk- Treasurers maintained complete, accurate and up-to-date financial records and reports. Key Findings  The current and former … Village ClerkTreasurers maintained complete accurate and uptodate financial records and reports …

https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136

Oversight of Juvenile Detention Facilities (Outside New York City)

… by 54 employees at these types of facilities, was first aid and cardiopulmonary resuscitation (CPR) training. At one facility, OCFS issued a performance …

https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-city

Town of Perth – Supervisor’s Records and Reports (2024M-149)

… The Supervisor also did not:  Prepare any monthly bank reconciliations during our audit period, and the adjusted bank balances did not agree with the cash balance from the … records. Key Recommendations   Prepare monthly bank reconciliations for all bank accounts. Provide the Board …

https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149

City of Middletown – Payroll and Leave Benefits (2024M-26)

… Ensure employees worked the hours that they were scheduled to work and were paid for working. Establish City-wide … of our findings but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/city/2025/05/09/city-middletown-payroll-and-leave-benefits-2024m-26

Town of Coxsackie – Supervisor’s Records and Reports (2024M-140)

… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …

https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140

Livonia Central School District – Conflict of Interest (2024M-89)

… A Board of Education (Board) member, who resigned on May 31, 2022, had prohibited interests in District contracts pursuant to New York State General Municipal Law (GML) Article 18.A prohibited … officials were not familiar with requirements of New York State General Municipal Law Article 18 as they relate to …

https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89

Town of Albion – Supervisor’s Records and Reports (2024M-111)

… revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers totaling $27,125 were … action. Appendix B includes our comment on an issue raised in the Town’s response. …

https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111

Village of Lake George – Records and Reports (2024M-82)

… Key Findings  The Treasurer and former Board-appointed Secretary to the Mayor (Secretary) did not properly fulfill … Village’s financial condition was not properly reported in the Annual Financial Report (AFR). Without reliable … 4-408 or ensure the accuracy of the AFR filed with the Office of the State Comptroller (OSC).  Key Recommendations  …

https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82