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Management of Internal Controls
… and Engineering (CNSE). The Research Foundation of the State University of New York (Research Foundation) and the UAlbany Foundation are …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsSelect Financial Management Practices at the Office of Transportation and Parking Operations
… As of fall 2019, about 26,800 students were enrolled. In addition to semester tuition fees, students pay general … IFR Procedure Manual (IFR Manual) states that expenditures in IFRs must be directly related to the purposes for which … million. Key Findings We identified control deficiencies in TPO’s management of IFR accounts, expenditures, and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members
… information, and notifies Empire of any changes in a member’s status. Many contracts that Empire negotiates … due to delays by Civil Service, HBAs, and members. In one example, Empire paid $186,000 in ineligible claims because it took more than eight years to …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesCitywide Payment Services and Standards – Controls Over Payments
… Despite a directive to process payments received daily, at one DOF location, payments received by mail were kept in …
https://www.osc.ny.gov/state-agencies/audits/2024/08/01/citywide-payment-services-and-standards-controls-over-paymentsWest Sparta Independent Volunteer Fire Department Company Number 1, Inc. – Board Oversight (2025M-44)
… [read complete report – pdf] Audit Objective Did the West Sparta … oversight of financial operations? Audit Period January 1, 2023 – April 3, 2025 Understanding the Audit Area The Board … bank reconciliations and filed the Department’s annual U.S. Internal Revenue Service (IRS) 990 form. 3 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/08/29/west-sparta-independent-volunteer-fire-department-companyDiNapoli: NYC Tourism Approaches Full Recovery, Still Top Major U.S. Tourist Destination
… destination for individuals and families from around the world.” In 2023, 62.2 million people visited New York City, … report notes that major upcoming events, including the 2026 FIFA World Cup Final, New York City’s 400th Birthday, and the 250 th …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-tourism-approaches-full-recovery-still-top-major-us-tourist-destinationXI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… The Office of the State Comptroller (OSC) is charged with the responsibility, under Section 112 of the State Finance Law, for the pre-audit of certain State contracts. This section provides guidance to … The Office of the State Comptroller OSC is charged with the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewLaFargeville Central School District – Financial Condition (2016M-216)
… 2012-13 through 2014-15. District officials appropriated about $1 million of fund balance in each of the past three … experienced operating surpluses each year that averaged about $225,000 annually, and as a result, the District did …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… were conducted. The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key … pending ticket log with caseload activity to ensure that tickets are properly reported as paid or enforced in a timely … the Office of Court Administration to determine what to do about the pending tickets and whether the oldest ones are …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Central Square Central School District – Fund Balance (2022M-196)
… District (District) officials accurately reported fund balance, maintained surplus fund balance within the statutory limit and maintained reserve … did not accurately report the District’s surplus fund balance, maintain surplus fund balance within the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/10/central-square-central-school-district-fund-balance-2022m-196Village of Suffern – Budget Review (B8-15-13)
… there were unassigned fund deficits of approximately $2.4 million in the general fund, $1.2 million in the water … Projected financial results for the water fund for 2014-15 show a surplus of about $209,000, which, along with a rate … Projected financial results for the sewer fund for 2014-15 show a deficit of about $111,000, which will further increase …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Problem Gambling Treatment Program (Follow-Up)
… of implementation of the two recommendations included in our initial audit report Problem Gambling Treatment … study to identify the number or location of individuals in need of such services. As such, our audit was unable to … where they were needed most. The two recommendations in our initial audit report addressed the need for a …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followJustice Court Fund Reporting
The Office of the State Comptroller is replacing the Justice Court Fund Internet Report (JCFIR) with a new Justice Court Fund Reporting (JCR) application to collect the monthly court activities. Come learn about the new system’s features and how to access and navigate reports.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-court-fund-reporting-042424.pdfUpdate on New York City Staffing Trends
New York City employs the largest municipal workforce in the United States. Prior to the pandemic, the City government (which, unlike many local governments, includes its schools), employed about 300,400 full-time employees, an increase of 33,023 employees since City fiscal year (FY) 2012.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2023.pdfDiNapoli: Wall Street Bonuses Declined in 2010
… industry employees declined by nearly 8 percent to $208 billion in 2010 about one third less than paid out in …
https://www.osc.ny.gov/press/releases/2011/02/dinapoli-wall-street-bonuses-declined-2010XII.3 Record Retention – Accounts Payable Vouchers and Land Claims – XII. Expenditures
… of six years, according to the General Retention and Disposition Schedule for New York State Government Records . … of policies and procedures for the creation, maintenance, disposition, and selective preservation of State government … secure, and accessible. Department of State – Committee on Open Government http://www.dos.ny.gov/coog/foil2.html Public …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii3-record-retention-accounts-payable-vouchers-and-land-claimsAllocation and Budgetary Controls Over Unrestricted Funds
… the Research Foundation generated about $203.5 million in unrestricted revenues. Through the assessment process, about $30.9 million in unrestricted funds were allocated to the Research … Research Foundation allocated the remaining $161.6 million in unrestricted funds to the campuses and SUNY System …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/allocation-and-budgetary-controls-over-unrestricted-fundsExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… (Report 2021-S-36 ). About the Program The Department of Health (DOH) administers the State’s Medicaid program. DOH … for Medicaid services: fee-for-service (FFS) and managed care. Under the FFS method, DOH pays health care providers … The objective of our initial audit, issued on April 12, 2023, was to determine whether Medicaid MCOs inappropriately …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followAccessibility for People With Disabilities (Follow-Up)
… local governments. The 2010 ADA Standards for Accessible Design (Standards) set minimum scoping and technical … historic sites pose unique challenges due to their age and design, we found Parks’ State Historic Preservation Office …
https://www.osc.ny.gov/state-agencies/audits/2025/10/22/accessibility-people-disabilities-followPandemic Planning and Care for Vulnerable Populations (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Pandemic Planning and Care for … face significant health issues making them more vulnerable in an emergency. For example, individuals with IDD have a … and mortality). OPWDD’s clients largely receive services in congregate settings, posing special infection control …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-follow