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Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Purpose of Audit The purpose of our audit was to determine whether Company controls are … Volunteer Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company is operated in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialKiantone Independent Fire Department, Inc. – Internal Controls Over Financial Operations (2013M-295)
… The Kiantone Independent Fire Department, Inc. is located in the Town of Kiantone, in Chautauqua County. The Department contracts with the Town …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/12/13/kiantone-independent-fire-department-inc-internal-controlsComptroller DiNapoli and A.G. Schneiderman Announce Arrest of Former New York City Council Candidate Albert Alvarez
… submitted to the NYCCFB; the straw donations were all made at a level that would qualify toward Alvarez's …
https://www.osc.ny.gov/press/releases/2018/02/comptroller-dinapoli-and-ag-schneiderman-announce-arrest-former-new-york-city-council-candidateComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… Bureau with assistance from Associate Forensic Auditor Jason W. Blair of the Forensic Audit Unit. The Forensic Audit …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-halfmoon-town-supervisor-stealingState Comptroller DiNapoli and Commission on Independent Colleges and Universities President Brabham Op-Ed: When Federal Policy Undermines College Access, New York Pays the Price
… for “professional degrees,” reduces support for part-time learners, and shortens repayment and deferment options. … higher education ecosystem, which provides almost 300,000 jobs, $15.7 billion in consumer spending, over $8 billion in …
https://www.osc.ny.gov/press/releases/2025/12/state-comptroller-dinapoli-and-commission-independent-colleges-and-universities-president-brabham-opDiNapoli: Audit Recommends Improved Oversight of Nurse Licensing by State Education Department
… including nurses, each year. In addition to exceeding time frames for "priority 1" case investigations, DiNapoli's … law prevented auditors from independently determining what led to the delayed investigations. However, SED … moral character standard. Unlike 40 other states, New York does not require fingerprinting or background checks as a …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-audit-recommends-improved-oversight-nurse-licensing-state-education-departmentDiNapoli: MTA Needs to Improve Efforts to do Business with Minority- and Women-Owned Businesses
… York’s MWBE program is vitally important to help level the playing field and give qualified companies a chance to do …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-mta-needs-improve-efforts-do-business-minority-and-women-owned-businessesDivision of Housing and Community Renewal Bulletin No. DH-101
… Purpose To inform agencies of the implementation of the New York … The law provides for a deduction from employee wages to fund the program. Paid Family Leave coverage is funded by … will be 0.153% (0.00153) of an employee’s weekly wage, up to the statewide average weekly wage. According to the New …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-101-new-york-state-paid-family-leave-program-rentState Agencies Bulletin No. 1759
… Purpose To inform the Tug Hill Commission of the implementation of the New York State … August 22, 2019, all employees in Bargaining Unit 78, Tug Hill Commission, will be affected. Background In 2016, the … by employee payroll deductions. Employees in the Tug Hill Commission have elected to participate. Complete details …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1759-new-york-state-paid-family-leave-program-employees-tug-hill-commissionState Agencies Bulletin No. 960
… agencies with procedures to populate retirement records in PayServ for employees who enroll in ERS. Affected Employees Employees who first join ERS on or … Senate Bill No. S66026) that creates a new Tier 5 that, in accordance with constitutional requirements, only applies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/960-new-tier-5-benefit-structure-new-york-state-employees-retirement-systemArea #3 – Computer Hardware, Software, and Data Inventories – Information Technology Governance
… an increased risk of loss, theft or misuse. For example, State Education Law and Regulations require 9 that no student … without an agreement that complies with federal and State laws. Without awareness of the student data that …
https://www.osc.ny.gov/local-government/publications/it-governance/area-3-computer-hardware-software-and-data-inventoriesLocal Government – 2021 Financial Condition Report
… Real property taxes remain the single largest source of local government revenue in the State, accounting for $36.6 billion, or 43 percent, of the $85 billion in total revenue from local fiscal years … revenues from real property taxes (representing 53 percent of total revenues for each), while villages received $1.4 …
https://www.osc.ny.gov/reports/finance/2021-fcr/local-governmentOversight of Child Protective Services
… sample cases through September 2022. About the Program The New York State Child Protective Services Act of 1973 was established …
https://www.osc.ny.gov/state-agencies/audits/2023/01/24/oversight-child-protective-servicesState Comptroller DiNapoli Releases Municipal & School Audits
… approximately $93,000 that were selected for review - four laptop computers with a purchase cost totaling approximately … the budget decreases the fund balance that is available to cover unforeseen circumstances. The city should refrain from … underestimated by at least $982,269. The proposed budget does not include a contingency appropriation in the general …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements … did not accurately record collections totaling $1,804 and cemetery department collections and code enforcement permit …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-auditsTown of Oxford – Financial Condition (2024M-135)
… the Town of Oxford (Town) Board (Board) receive complete and accurate financial reports and effectively manage and plan the Town’s financial condition? Audit Period January … The Board did not receive complete and accurate financial records and reports or request …
https://www.osc.ny.gov/local-government/audits/town/2025/07/25/town-oxford-financial-condition-2024m-135Newburgh Enlarged City School District – Financial Management (2025M-32)
… portion of surplus fund balance, 1 up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash … was needed by appropriating fund balance to balance the budget but generally did not need the appropriations. Because … with taxpayers as they could have been during the budget process. Of the $67 million in year-end transfers, …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32City of Mechanicville – Procurement (2025M-60)
… manner is to seek competition, which is often required by State law or by locally adopted policy. One of the goals of … Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our methodology and …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60State Agencies Bulletin No. 1362
… of the 2011-2016 DMNA Agreement between the State of New York and the Civil Service Employees Association and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1362-2014-uniform-maintenance-allowance-employees-division-military-andMedicaid Program – Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY
… from June 1, 2012 through May 31, 2017. Background Many of the State’s Medicaid recipients are also eligible for … supplementary medical insurance coverage for a range of outpatient medical services, physician services, and … of the automated crossover system was to minimize the need for providers to self-report Medicare claim data to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-part-b-services-billed-directly-emedny