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Village of Oyster Bay Cove – Claims Audit (2022M-114)
… report – pdf] Audit Objective Determine if the Village of Oyster Bay Cove (Village) Board of Trustees (Board) ensured that claims were adequately supported, for appropriate Village purposes and audited before payment. Key Findings The Board did not … Determine if the Village of Oyster Bay Cove Village Board of Trustees Board ensured …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114Examination of Department of Labor Unemployment Insurance (UI) Benefit Payments
As part of our daily audit of the Department of Labor’s Unemployment Insurance program, we examined high risk payments and payment requests DOL approved during
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-11-19.pdfInspecting Highway Bridges and Repairing Defects
… no danger of structural failure. Between January 2008 and July 2012, 1,469 flags were issued for the LIRR and B&T highway bridges. As of July 2012, 538 flags remained active, 523 were resolved, and 408 superseded …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Report 2021-S-34 ). About the Program … (OCDSS) contracted with the not-for-profit Rescue Mission Alliance of Syracuse (Rescue Mission) to provide homeless … Reimbursement of Homeless Shelter Providers Rescue Mission Alliance of Syracuse Report 2021S34 …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followPositive Beginnings, Inc. – Compliance With the Reimbursable Cost Manual
… Positive Beginnings served 538 students with disabilities in the SED preschool cost-based programs. The DOE refers … Positive Beginnings reported approximately $32.1 million in reimbursable costs for the SED preschool cost-based … 3 fiscal years ended June 30, 2020, we identified $663,830 in reported costs that did not comply with the requirements …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/positive-beginnings-inc-compliance-reimbursable-cost-manualDisposal of Electronic Devices
… being surplused by the State University of New York at Albany (University at Albany) through the Office of General Services (OGS) are … responsibility for clearing the data from these devices. At the time of our audit, the University at Albany had 36 … being surplused by the State University of New York at Albany University at Albany through the Office of General …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/disposal-electronic-devicesReview of the Financial Plan of the City of New York, December 2022
New York City’s fiscal year (FY) 2023 budget is projected to rise to $109.4, after transfers, but City finances could come under pressure amid a slowing economic recovery and an increase in demand for City services.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-14-2023.pdfEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2022
The Office of the New York State Comptroller continues to make progress in several areas towards identifying and applying data analytics to enhance efforts to identify and prevent fraud, waste and abuse.
https://www.osc.ny.gov/files/reports/pdf/enterprise-fraud-2022.pdfSmall Wonder Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2020. About the Program Small Wonder is a New York City-based not-for-profit organization authorized by … in storage fees, $3,163 in miscellaneous costs, $2,508 in website marketing and advertising costs, and $1,916 in …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/small-wonder-preschool-inc-compliance-reimbursable-cost-manualE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of 3 and 5 years. During the 2014-15 school year, E&D served … June 30, 2015, E&D reported approximately $11.8 million in reimbursable costs for the SEIT preschool cost-based … 3 fiscal years ended June 30, 2015, we identified $711,676 in reported costs that did not comply with the requirements …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/ed-children-center-inc-compliance-reimbursable-cost-manualThe Arc Jefferson-St. Lawrence – Compliance With the Reimbursable Cost Manual
… is a not-for-profit special education provider located in Watertown that serves students from Jefferson and Lewis … year, Arc-JSLC served approximately 56 preschool children in the SED preschool cost-based programs. Jefferson and Lewis … Arc-JSLC using reimbursement rates set by SED. The State, in turn, reimburses the counties for a portion of the tuition …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/arc-jefferson-st-lawrence-compliance-reimbursable-cost-manualTown of Tyre - Long-Term Planning (2019M-61)
… or maintained, funding levels and plans for use. The Highway Superintendent did not: Submit an annual inventory list and estimates of highway and bridge related expenditures to the Board, as … comprehensive multiyear financial and capital plans for a three- to five-year period. Adopt a formal reserve plan that …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61DiNapoli: Numbers of Homeless Population Doubled in New York
… the number of permanent supportive housing units (52,462 vs. 78,758) and permanent housing beds (21,672 vs. 26,059), but lags other large states in the number of …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-numbers-homeless-population-doubled-new-yorkOversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… showing the proportion of selected contaminants. Albany and Saratoga counties Erie County Nassau and Suffolk counties Onondaga Count y Orange, Rockland, and Westchester counties Click on each contaminant to view …
https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminantsHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (Follow-Up) (2024-F-21) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f21-response.pdfCattaraugus County – Court and Trust Funds (2014M-85)
… to examine the County’s controls to safeguard and account for court and trust funds for the period of January 1, 2011 through January 1, 2014. … to examine the Countys controls to safeguard and account for court and trust funds for the period of January 1 2011 …
https://www.osc.ny.gov/local-government/audits/county/2014/04/11/cattaraugus-county-court-and-trust-funds-2014m-85Oversight of Undistributed Child Support Funds
… Purpose To determine if the Office of Temporary and Disability Assistance’s (OTDA) oversight and guidance are sufficient for local social service districts to effectively reduce … Other Related Audits/Reports of Interest Office of Temporary and Disability Assistance: Use of Electronic …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsDiNapoli: Former Essex County Fair Treasurer and Willsboro Town Clerk Pleads Guilty to Stealing Nearly $90,000 From the Essex County Agricultural Society and Town
… County District Attorney Crawford and Superintendent James for their partnership in fighting public corruption and … through the investigation, indictment, and in preparation for trial,” Crawford said. “As public officials ourselves, we … result to this case — holding Bridget Brown accountable for her betrayal of the public trust when she used her …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-former-essex-county-fair-treasurer-and-willsboro-town-clerk-pleads-guilty-stealing-nearlyVillage of Clayton – Claims Auditing (2021M-81)
Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment and ensured written quotes were obtained for purchases and public works contracts.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/clayton-2021-81.pdfTown of Horseheads – Information Technology (2025M-109)
Did Town of Horseheads (Town) officials adequately manage network and local user accounts, develop an information technology (IT) contingency plan, and provide adequate IT security awareness training to staff?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/horseheads-town-2025-109.pdf