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Wading River Fire District – Gasoline Credit Cards (2017M-5)
… written policies and procedures for the use of gasoline credit cards that specify which District officials are authorized to use the gasoline credit cards, when and how they can use the cards and what … documentation is required. Limit the number of gasoline credit cards to only those that are needed and ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Comptroller DiNapoli Releases School Audits
… audits of the Johnson City Central School District , Kings Park Central School District , Menands Union Free … funding reserves or for the planned use of fund balance. Kings Park Central S chool District – Fuel Inventory (Suffolk … audits of the Johnson City Central School District Kings Park Central School District Menands Union Free School …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsTuckahoe Union Free School District – Overtime (2023M-53)
… the amount owed by a district, annually to the State, for its share of the cost of future employee retirement … officials: Did not adopt written policies and procedures for overtime. Overpaid 15 employees a total of $4,432 for overtime due to lack of adequate review of time records. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/tuckahoe-union-free-school-district-overtime-2023m-53Hate Crime Reporting
… Justice Services (Division) adequately monitors hate crime reporting and takes steps to ensure complete and … city, and local police agencies (agencies) to report crime data, including hate crimes, to the Division. Crimes … practice, age, disability, or sexual orientation. Hate crime incidents that agencies report to the Division include …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/hate-crime-reportingTravel Advisory No. 12
… Travel Expense Reimbursement regarding traveler and proxy use of the Statement of Automobile Travel (AC 160-S) … claims line by line, between destination points . When a proxy enters and submits an expense report into the SFS on the traveler’s behalf, the proxy must …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageOpinion 88-13
… MUNICIPAL LAW, §801(1) - Village mayor who is also an officer and stockholder of more than 5% of the outstanding … Pursuant to General Municipal Law, §800(3), a municipal officer or employee has an interest in any contract with his … which would otherwise be prohibited by section 801 which warrant consideration here. Section 802(1)(h) excepts any …
https://www.osc.ny.gov/legal-opinions/opinion-88-13Medicaid Program – Managed Long Term Care Premium Rate Setting
… is responsible for setting monthly MLTC premium rates. The rate-setting methodology is based largely on MCOs’ medical … included in the medical costs component of the premium rate, which is not capped. Based on our analysis of the … and the Department used these costs in its 2013-14 premium rate calculations, which ultimately resulted in inflated …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingState Agencies Bulletin No. 2064
… appear on the employee’s paycheck or direct deposit advice statement. OSC has prepared the attached letter explaining … on the employee’s paycheck or direct deposit advice statement. Agencies are strongly encouraged to: Provide this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2064-educational-assistance-benefits-2022State Agencies Bulletin No. 2160
… appear on the employee’s paycheck or direct deposit advice statement. OSC has prepared the attached letter explaining … on the employee’s paycheck or direct deposit advice statement. Agencies are strongly encouraged to: Provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2160-educational-assistance-benefits-2023State Agencies Bulletin No. 2277
… appear on the employee’s paycheck or direct deposit advice statement. OSC has prepared the attached letter explaining … on the employee’s paycheck or direct deposit advice statement. Agencies are strongly encouraged to: Provide …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2277-educational-assistance-benefits-2024DiNapoli: Timely Remediation Essential for Success of State's Brownfield Cleanup Program
… New York State Department of Environmental Conservation’s (DEC) management of the program and found it must be … participants are held accountable. I am encouraged by DEC’s positive response to our audit recommendations.” … on the severity of the contamination. The audit reviewed DEC’s administration of the program from January 2019 to …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-timely-remediation-essential-success-states-brownfield-cleanup-programState Agencies Bulletin No. 289
… new participants or employees in this program who wish to change their current deduction amount will require on-line … Employee's Agency Code, Social Security Number and Name. The pre-printed Federated Code, which appears at the … ID ( empl ID ), employee record number ( Empl Rcd# ), and Name appear highlighted on the List box. Click Select . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/289-2002-sefa-campaign-agencies-participating-continuous-giving-pilotLeague for the Handicapped - Compliance With the Reimbursable Cost Manual (2015-S-89)
We conducted an audit of the expenses submitted by the League for the Handicapped (LFH) to the State Education Department (SED) for purposes of establishing the
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s89.pdfState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … – Supervisor’s Records and Reports (Greene County) The supervisor’s failure to maintain complete and accurate … records or adequately provide monthly reporting to the board reduced transparency, prevented it from properly …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsSocial Adult Day Services
… the Department of Health (DOH), are effectively overseeing Social Adult Day Services (SADS) programs to ensure that providers comply with … programs that provide functionally impaired adults with services such as socialization, supervision and monitoring, … and the Department of Health are effectively overseeing Social Adult Day Services prog …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Purpose of Audit The purpose of our audit was to review the Agency’s process … The Schenectady County Industrial Development Agency is an independent public development corporation whose … receive Agency support include State mortgage and sales tax exemptions, real property tax abatement and low interest …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectVillage of Suffern – Budget Review (B18-6-4)
… The Village’s budget includes $2.6 million for health and medical costs. However, we project the cost to be $2.7 … 8 percent over the last five years. Therefore, the health insurance cost are underestimated by $100,000 in the 2018-19 … budget includes a tax levy of $11,016,788 which is $78,962 above the limit established by law. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Village of Forestville – Water Fund (2012M-207)
… was to review the financial management of the water fund and the adequacy of the Village’s controls over the billing … did not include all unpaid water bills and fees on the tax roll for the 2011-12 fiscal year. Key Recommendations Review … water rates to ensure they generate sufficient revenue to cover appropriations, and establish reserves to set aside an …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207County of Rockland – Budget Review (B6-15-21)
… Develop and implement a formal plan that will result in the elimination of the County’s accumulated deficit …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Town of Prattsville – Justice Court (2012M-243)
… 72 hours from the date of receipt, excluding Sundays and holidays. Establish policies and procedures to ensure an …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243