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Sex Offender Registration (2014-MS-2)
… (Departments) took action to help enforce the State’s Sex Offender Registration Act (SORA) for the period January … 1, 2008 through January 22, 2014. Background The State’s Sex Offender Registration Act (SORA), effective January 1996, established a Sex Offender Registry within the NYS Division of Criminal …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2Capital Region Board of Cooperative Educational Services – State Aid (2025M-22)
Although BOCES officials properly claimed BOCES aid totaling $38 million for administrative expenditures officials claimed excess BOCES aid for their component districts for facility rental costs This occurred because they improperly included total facility rental revenue received by BOCES withou
https://www.osc.ny.gov/local-government/audits/boces/2025/07/18/capital-region-board-cooperative-educational-services-state-aid-2025m-22Comptroller DiNapoli Releases School District Audits
… Information Technology (IT) security awareness training to users. Sensitive IT control weaknesses were communicated confidentially to officials. East Islip Union Free School District – … and a comprehensive multiyear financial plan. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/05/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… Fire Company, Inc. – Audit Follow-Up (Schenectady County) A previous audit, Schonowe Volunteer Fire Company, Inc. – … operations. Although the board and company officials were aware of the prior audit, were familiar with the … totaling $228. District officials told auditors they were aware that sales taxes were paid on certain purchases and …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-municipal-school-auditsMWBE Report 2022-2023 Fiscal Year
In the 2022-23 fiscal year, the Fund recorded growth in its investments with MWBE managers. Total investments and commitments of Fund capital to MWBE partners for 2022-23 was $31.5 billion.
https://www.osc.ny.gov/files/reports/special-topics/pdf/mwbe-fiscal-2022-23.pdfState Agencies Bulletin No. 749
… 10/1/XX with current salary equal to or greater than the Hiring Rate): OSC will automatically insert a row in the … Code 1004 with current salary equal to or greater than the Hiring Rate): For employees who are entitled to a revised … Data. Note : The resulting salary must be greater than the Hiring Rate. The resulting salary can exceed the Job Rate of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/749-october-2007-performance-advances-employees-represented-public-employeesClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… it should entail a thorough and deliberate examination to determine that the claim is a legal obligation and a … body or official is supplied with sufficient information to make that determination. When auditing claims, the … not for a legitimate purpose include: Gifts and donations to private entities in violation of the New York State …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingVI.2.A Appropriation & Segregation Overview – VI. Budgets
… projects. A segregation is the authorization issued by the Division of the Budget (DOB) to expend part or all of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2a-appropriation-segregation-overviewFinancial Condition and Outlook
… College of Health Related Professions, College of Nursing, School of Graduate Studies, School of Public Health, and the University Hospital of … facilities: University Hospital of Brooklyn located in East Flatbush, Brooklyn; University Hospital at Long Island …
https://www.osc.ny.gov/state-agencies/audits/2013/01/17/financial-condition-and-outlookCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… District purposes? Audit Period July 1, 2022 – January 17, 2025 Understanding the Program The Superintendent of Schools …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28DiNapoli Releases Municipal Audits
… The significant revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, auditors … should be reviewed. Auditors noted the mayor submitted the 2025-26 proposed budget to the council on May 6, 2025, or 35 days after the charter-established deadline. The …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… for the city and Long Island was used for healthcare payroll and medical expenses. Local governments with a …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19Glossary
… Property Law The New York State Abandoned Property Law can be found in McKinney’s Consolidated Laws of New York, … of New York,” then “ABP Abandoned Property”). Account A record of financial transactions for individuals, such as … Number or (FEIN) is the corporate equivalent of a Social Security Number. Final Report A final report is a …
https://www.osc.ny.gov/unclaimed-funds/reporters/glossaryOpinion 2004-2
… supplies gravel from the property to the town, and (1) the lease was entered into in anticipation or as a direct … with the town, or (2) the rental payment required by the lease varies on the basis of the amount of gravel removed … in the contract prohibited by article 18. If the lease was not entered into in anticipation or as a direct …
https://www.osc.ny.gov/legal-opinions/opinion-2004-2Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up) (2023-F-12)
To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Report 2020-S-61).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f12.pdfImproper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care (2023-S-23) 180-Day Response
To determine whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as inpatient services for recipients enrolled in managed care.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s23-response.pdfTitle V Operating Permit Program Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (Follow-Up) (2020-F-13)
To follow up on the actions taken by officials of the Department of Environmental Conservation to implement the recommendations contained in our audit ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f13.pdfApplication for Police & Fire Retirement for Disability Incurred in Performance of Duty and ERS Members Covered Under Section 607-g and 89-v (RS6442)
For PFRS members to apply for a performance-of-duty disability retirement and for ERS members covered under sections 607-g or 89-v, use form RS6442.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6442.pdfHow to Conduct a Vendor Responsibility Review
… information (if the contract is valued at $100,000 or more); and prospective vendors must certify the … State. For example, a vendor is awarded a contract worth $250,000 for an IT project. The vendor pays another firm … Responsibility Review Process Documentation Requirements How to Make a Responsibility Determination …
https://www.osc.ny.gov/state-vendors/vendrep/how-conduct-vendor-responsibility-reviewContact Update and Online Help for Local Officials
… training opportunities, updates in accounting standards, audit related communications, etc. To help us reach the right … list of your entity's contacts is displayed on the Contact Search (default) page. If the list is long, you may want to sort or search to find a specific contact. Sorting - The list is …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-help