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Town of Oxford – Procurement (2024M-88)
… $1.7 million that we reviewed, Town officials did not seek competition for purchases totaling $848,783. In addition, the … alternative procurement procedures in place. Specifically, competition was not sought for: 52 purchases subject to … totaling $188,037. Because officials did not seek competition, the Town Board (Board) did not ensure that the …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Village of Madison - Collections (2023M-160)
… the collections were not always recorded and deposited in a timely manner and the Board of Trustees (Board) did not … did not record 27 water fund collections totaling $4,120 in a timely manner. Officials did not receive any reports … Key Recommendations Record and deposit collections in a timely manner. Develop written policies and establish …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Department of Transportation Bulletin No. DOT-9
… Services Unit (Bargaining Unit 03) in the Department of Transportation Effective Date(s) Payments may be submitted … Operational Services Unit Agreement, employees assigned to winter maintenance shifts which require them to change their … Sum Payment of $375.00 for eligible employees through the Time Entry page as follows: Earnings Begin Date: 11/16/06 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-9-2006-shift-lump-sum-payment-winter-maintenance-seasonExamination of Penalties and Interest Payments
… in the Law for such payments. The WCB may impose a penalty on insurance carriers for reported late payments, and the Law requires insurance carriers to pay interest on late payment amounts. Key Findings NYSIF processes the …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsTown of Butternuts – Disbursements (2021M-62)
… allowing a third-party vendor direct access to the Town’s bank account that, at times, had more than $500,000 on deposit. In … allowing the service provider access to the Town bank account. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Comptroller DiNapoli Releases State Audits
… Payments to Federally Qualified Health Centers for Group Therapy Services (2013-S-51) With approval from the … Federally Qualified Health Centers (FQHCs) to provide group therapy services, including group therapy provided by clinical social workers, to …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsVillage of Airmont – Claims Auditing (2024M-1)
… complete report – pdf] Audit Objective Determine whether the Village of Airmont (Village) Board of Trustees (Board) … were appropriate, accurate and supported. Key Findings The Board did not audit claims before payment to ensure that … to ensure they were appropriate. One member of the Village Board would not respond to our emails. We …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Town of Saranac – Payroll (2014M-289)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective internal controls over payroll for the period January 1, 2013 … The purpose of our audit was to determine if Town officials established effective internal controls over payroll for the period January 1 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/12/05/town-saranac-payroll-2014m-289Implementation of the Security Guard Act
… 23, 2020. About the Program Article 7-A of the General Business Law – referred to as the Security Guard Act (Act) – … requires that individuals must have a valid security guard registration issued by the Department before working as a … to maintain a computerized registry of all security guard registration applicants, through which employers must verify …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… and remitted all recoveries owed to the Department of Civil Service Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programResources – Contribution Stabilization Program
… or call 866-805-0990 and press 1 to access the employer menu, then follow the prompts. Rev. 9/25 …
https://www.osc.ny.gov/retirement/employers/csp/resourcesNYSLRS Ordinary Death Benefit
… Comptroller DiNapoli's Legislative Program Legislative Session 2023-2024: NYSLRS Ordinary Death Benefit – … benefits or a death benefit in certain circumstances. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/nyslrs-ordinary-death-benefitTown of Johnstown – Payroll (2014M-55)
The purpose of our audit was to examine the Towns internal controls over payroll for the period January 1 through December 31 2013
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55Issue Brief: New York City Health + Hospitals
New York City Health + Hospitals (H+H) is the largest municipal public health system in the country and the City’s largest provider of care to Medicaid patients, mental health patients, and uninsured patients.
https://www.osc.ny.gov/files/reports/osdc/pdf/health-hospitals-issue-brief.pdfSewanhaka Central High School District - Information Technology Contingency Planning (2023M-12)
Determine whether Sewanhaka Central High School District (District) officials developed an information technology (IT) contingency plan to help secure and protect business office IT systems in the event of a disruption or disaster.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/sewanhaka-central-high-school-district-2023-12.pdfDownsville Fire District – Procurement and Claims Audit (2022M-130)
Determine whether the Downsville Fire District’s (District) Board of Fire Commissioners (Board) ensured that goods and services were procured in accordance with the procurement policy and claims were approved prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/downsville-fire-district-2022-130.pdfCheektowaga Central School District - Capital Project Management (2022M-90)
Determine whether the Cheektowaga Central School District (District) Board of Education (Board) and District officials provided sufficient oversight and managed the District’s Union East Elementary School capital project (Project) in a transparent manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cheektowaga-central-school-district-2022-90.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.pdfEfforts to Collect Delinquent Taxes (2019-S-61) 180-Day Response
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61-response.pdfEfforts to Collect Delinquent Taxes (2019-S-61)
To determine if the Department of Taxation and Finance is making adequate efforts, in accordance with Department policy, to collect unpaid amounts—including taxes, interest, penalties, and fees—from delinquent individual and business taxpayers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s61.pdf