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Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)

… computerized accounting records and reports. Balance sheet amounts did not agree with general ledger amounts and the balance sheet included unsubstantiated liability accounts. For example, the balance sheet account and general ledger accounts for the general …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168

Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)

… were not maintained in accordance with District policy and Regulations. Extra classroom activity moneys were not maintained in accordance with District policy and Regulations. We found significant weaknesses, including … are maintained in accordance with District policy and the Regulations. Appoint a faculty auditor to oversee the …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selected

DiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments

… Westchester County District Attorney Anthony A. Scarpino, Jr. announced the convictions of Annette Bigelow, 60, and … accountable. I thank Westchester County D.A. Scarpino, Jr. for prosecuting these thefts.” “This is another instance … taking money from the people of New York,” said Scarpino, Jr. “We continue to work with State Comptroller DiNapoli to …

https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-payments

Security Over Critical Systems

… cultural assets, and protect natural resources. On October 2, 2025, the Trust had 52 employees on its payroll, including …

https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systems

Oversight of Nurse Hiring and Retention (Follow-Up)

… 20, 2019, Health and Hospitals employed 9,420 direct hire nurses throughout its health care system and as of December 23, 2019, 814 temporary nurses. As a condition of their hiring, Health and … with its policies for the screening of its direct hire and temporary nurses, it had not taken action to ensure that …

https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-follow

CVS Health – Temporary Holding Account Rebate Revenue

… prescription drug claims maintained in CVS Health’s temporary holding account. Our audit covered the period … rebates). Key Findings CVS Health improperly designated a temporary holding account, used to process certain … all future rebate revenue attributable to claims in the temporary holding account (estimated at $1.27 million) is …

https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenue

Summit Security Services, Inc. (Summit)

… qualifications, such as the required Department of State registration, education, and/or work experience. Of those 27, 10 individuals worked without an active DOS registration, which requires individuals to pass background … for up to eight months prior to applying for their DOS registration, two individuals who never applied or obtained a …

https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summit

Town of Java – Water Accountability (2013M-338)

… of Audit The purpose of our audit was to review the Town’s water district operations for the period March 1, 2012 … do not have written procedures for reconciling the water produced by the Town’s water system, as indicated by the master meter readings, with … The purpose of our audit was to review the Towns water district operations for the period March 1 2012 through …

https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338

Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual

… its Consolidated Fiscal Report CFR were allowable properly calc …

https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manual

Children's Development Group, PLLC – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs submitted by Children’s Development Group, PLLC (CDG) on its Consolidated Fiscal Report (CFR) were allowable, … applicable State Education Department (SED) requirements. The audit covered costs reported on CDG’s CFR for the …

https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manual

St. Anne Institute – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by St. Anne Institute (St. Anne) on its Consolidated Fiscal Report (CFR) were properly … Manual (RCM). The audit covered expenses reported on St. Anne’s CFR for the fiscal year ended June 30, 2016. About the … To determine whether the costs reported by St Anne Institute on its Consolidated Fiscal Report were …

https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manual

Wadsworth Center Environmental Laboratory Approval Program

… (Wadsworth) was established in 1984 and is responsible for the certification of laboratories performing … (NELAP). ELAP standards conform to standards NELAC adopted for implementation in July 2003. ELAP issues certificates of … for an analyte. Currently, ELAP grants certification to commercial, self-monitoring, and government-operated …

https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-program

COVID-19 Relief Program Tracker

… is committed to full transparency in government spending. New York is seeing an historic level of federal funding right … and eight programs that offer targeted assistance to New Yorkers most severely impacted by the COVID-19 pandemic. … We hope the information presented here can be used to help New Yorkers understand how federal aid is used and to inform …

https://www.osc.ny.gov/reports/covid-relief-program-tracker

SUNY Bulletin No. SU-197

… on 06/30/13, on the payment effective date for the employee’s pay basis code and on 10/23/13 (Administration … eligibility criteria on the following dates based on the employee’s Pay Basis Code: ANN and CYF – 06/30/13, 07/01/13 … rate (full amount of $500 divided by the annualized hours per year of 2088). Part-Time Academic Employees Paid on a …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-197-2013-chancellors-power-suny-performance-incentive-payment

Division of Housing and Community Renewal Bulletin No. DH-67

… Purpose To inform the Division of Housing and Community Renewal of procedures for processing the April 2014 Rent Regulation … the Rent Regulation Services Unit – BU67 in the Division of Housing and Community Renewal who meet the eligibility … To inform the Division of Housing and Community Renewal of procedures for processing …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-67-april-2014-district-council-37-dc-37-rent-regulation

Multiyear Financial Planning

This session will help local governments create an effective multiyear financial planning process that helps identify and manage potential fiscal difficulties before crises emerge. We will discuss suggestions on how to make good long-term revenue and expenditure projections.

https://www.osc.ny.gov/files/local-government/academy/pdf/multiyear-financial-planning-071923.pdf

Audits

… effectively and efficiently to promote the common good. We provide two versions of our audits: a concise summary …

https://www.osc.ny.gov/state-agencies/audits

State Comptroller DiNapoli Releases Municipal Audits

… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and … Cards (Cortland County) The board-adopted procurement policy meets all legal requirements and includes a provision …

https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-audits