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Town of Mooers - Highway Asset Accountability (2020M-35)

… Determine whether Town officials adequately safeguarded and accounted for Highway Department (Department) assets. Key … The Highway Superintendent did not maintain a complete and up-to-date inventory of Department assets. Department … $4,841. Key Recommendations Maintain a complete, accurate and up-to-date inventory of all Department assets. Establish …

https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35

Town of Nanticoke – Financial Condition Management (2017M-186)

… Board effectively managed the Town’s financial condition for the period January 1, 2016 through May 15, 2017. … Town Board. General fund budgeted appropriations for 2017 totaled $399,288. Key Findings Budgeted general fund … exceeded expenditures by an annual average of 15 percent for the last three years. The general fund’s year-end fund …

https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186

Town of Maine – Justice Court Operations (2016M-358)

… of our audit was to review the internal controls over the Justice Court’s financial activity for the period January 1, … Town of Maine is located in Broome County and maintains a Justice Court with one elected Justice. The Town is governed by an elected five-member Town …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/22/town-maine-justice-court-operations-2016m-358

Oversight of the Agricultural Assessment Program

… Purpose To determine if the Department of Taxation and Finance’s (Department) Office of Real Property Tax Services … Audit/Report of Interest Department of Taxation and Finance: 2015 Property Tax Freeze Credit Report …

https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-program

Monitoring of Homeless Data (2023-S-38)

To determine if the Office of Temporary and Disability Assistance (OTDA) monitors data on the State’s homeless population to better understand the nature and scope of homelessness across the State; and to determine if OTDA’s programs are using all available data to best address the needs of ...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s38-response.pdf

Eden Central School District – Capital Project Management (2024M-83)

… and managed the District’s 2022 capital project (project) in a transparent manner. Key Findings The Board and District … did not provide adequate oversight or manage the project in a transparent manner. We determined that: $545,538 of additional work was not included in the project proposition or subsequently communicated to …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/eden-central-school-district-capital-project-management-2024m-83

State Agencies Bulletin No. 1366

… the beginning of the pay period of the first pay check in calendar year 2015 Effective Date(s) Effective the … Administration Pay Period 20L/21C (the first pay checks in calendar year 2015): December 4, 2014, Institution Extra … payroll system, including leaves for employees who remain in pay status or receive pay while charging accruals as part …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1366-new-payserv-actionreason-codes-and-procedures-reporting-workers

DiNapoli, James and Garnett Announce Sentencing in Straw Donation Scheme

… executive Anna Mendez for the misuse of nonprofit funds to fund straw political donations to former New York … filings on January 10, 2018. Mendez and Gonzalez provided funds to other employees of Tremont Crotona Day Care Center … out in their own names to conceal the true source of the funds. Alvarez then collected the money and false …

https://www.osc.ny.gov/press/releases/2020/02/dinapoli-james-and-garnett-announce-sentencing-straw-donation-scheme

Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by New Jersey Woman Over Theft of More Than $162,000 in New York State Pension Benefits

New York State Comptroller Thomas DiNapoli and Attorney General Eric T Schneiderman and today announced the guilty plea of Linda Miller 57 of Englewood New Jersey over the theft of more than $162000 in pension benefits from the New York State and Local Employees Retirement System

https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-new-jersey-woman-over-theft-more-162000

New York State Comptroller DiNapoli and District Attorney Kindlon: Siblings Indicted for Stealing State Rent-Relief Funds

… allegedly tried to scam a program out of money meant to help New Yorkers in need of housing assistance during the … lied and defrauded a program that was in place to help citizens who were struggling financially during the … or tenants could apply to OTDA for funds to cover unpaid back rent and future rent payments. If the tenant met the …

https://www.osc.ny.gov/press/releases/2026/01/new-york-state-comptroller-dinapoli-and-district-attorney-kindlon-siblings-indicted-stealing-state

XI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management

… The Procurement Lobbying Sections 139-j and 139-k of the New York State Finance Law (SFL) regulate attempts to … subject to the State Comptroller’s approval, the Office of the State Comptroller (OSC) will examine the contract … contracts with estimated annualized expenditures in excess of $15,000 resulting from procurement transactions are …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-act

XIII.11 Submitting Travel and Expense Reimbursement Requests for Inactive Employees – XIII. Employee Expense Reimbursement

… the SFS helpdesk . Once access is removed, the employee’s status in PayServ and SFS changes to inactive. Although a … multiple steps for SFS to generate a reimbursement check to the inactive employee. Therefore, agencies should … and nontaxable expenses and reconciliation of travel card charges. If an employee has separated from the agency, …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii11-submitting-travel-and-expense-reimbursement-requests-inactive-employees

Medicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare

… on behalf of dual-eligible individuals receiving hospice care covered by Medicare. This audit covered the period … Hospice is a coordinated program of home and/or inpatient care that treats terminally ill individuals and their families. Hospice programs provide palliative care, including nursing, physician, and counseling services; …

https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-covered

North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)

… not: Comply with the law and use a competitive request for proposal (RFP) process when contracting for the annual audit. … when selecting six service providers, who were paid a total of $437,732 during the audit period. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/north-bellmore-union-free-school-district-procurement-professional

V.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance

… Statewide Financial System (SFS) implemented multiple BUs to support the State as a whole, and each agency’s and … law, has its own BU. The following are general guidelines to indicate when a separate GL BU may be warranted. Created … government; and the General Ledger Business Unit (GL BU) Change Request Form may be found on SFS Secure . To add or …

https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbu

Compliance With Special Education Regulations for the Provision of Services

… Objective To determine if the New York City Department of Education (DOE) arranged for eligible students to be … programs within the required time frames, and provided all of the services and programs recommended in the students’ … services and programs. Our audit covered the period of July 1, 2016 through January 21, 2020, and included all …

https://www.osc.ny.gov/state-agencies/audits/2020/09/30/compliance-special-education-regulations-provision-services

Town of Ancram - Financial and Capital Planning (2019M-135)

… adopt a comprehensive multiyear financial and capital plan for a five-year period. Develop a fund balance and reserve …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-ancram-financial-and-capital-planning-2019m-135

Town of Smithville - Annual and Claims Auditing (2020M-41)

… Determine whether the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did not annually audit the records of the Supervisor or Town Clerk. The Board did not perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of …

https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41