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Controls Over Unclaimed Bottle Deposits (2016-S-96)
The objectives of our performance audit were to determine whether the Department of Taxation and Finance is enforcing registration and reporting requirements...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s96.pdfOversight of Certified Homeless Shelter Food Services (17-S-53) ODTA 90-Day Response
To determine whether the Office of Temporary and Disability Assistance, New York City Department of Homeless Services, and New York City Department...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s53-response.pdfDepartment of Transportation Bulletin No. DOT-43
… Shift Lump Sum Payment. Affected Employees: Employees in the CSEA Operational Service Unit – BU03 in the Department of Transportation are affected. Background: … a lump sum payment. The Agreement provides for an increase in the payment amount from $400 to $750 in fiscal year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-43-fy2023-2024-shift-lump-sum-payment-winter-maintenance-seasonEffective Management of the Environmental Protection Fund, June 2010
This report surveys the audits and makes recommendations for improving administration of the EPF.
https://www.osc.ny.gov/files/reports/special-topics/pdf/environmental-protection-fund-2010.pdfDiNapoli: Village of Candor Mayor Arrested for Allegedly Stealing From the Village
… by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-village-candor-mayor-arrested-allegedly-stealing-villageAFR Modernization – Employee and Retiree Benefits Schedule Webinar Presentation
In this session, attendees will learn how to complete the Employee and Retiree Benefits Schedule. Our staff will provide a live demonstration of how to complete this schedule and how to resolve any triggered validation rules.
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-employee-and-retiree-benefits-presentation-07-20-22.pdfUnified Court System Bulletin No. UCS-359
… Law and the agreement between the Chief Administrative Judge and the Office of the State Comptroller, the total … year must equal: The statutory salary, provided the Judge or Justice serves the entire year at one salary; or The … adjustment in the final paycheck of the year provided the Judge or Justice’s statutory salary is not evenly divisible …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-359-2025-year-end-adjustment-judges-and-justices-unified-courtDepartment of Environmental Conservation: Oversight of New York State Forest Tax Programs (2020-S-51) 180-Day Response
To determine if the Department of Environmental Conservation (Department) is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and landowners are adhering to requirements to assist in the protection of the environmental benefits of the Sta
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s51-response.pdfSelected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Empire BlueCross and BlueShield)
… The audit covered the period from July through December 2012. Background The New York State Health Insurance Program … Payments for hospital services are generally based on standard fee schedules that are negotiated between Empire … Payments for Special Items for the Period April 1, 2011 Through June 30, 2011 (2011-S-42) New York State Health …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/selected-payments-special-items-period-july-1-2012-through-december-31-2012-empireNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (Follow-Up)
… Expenditures of Samaritan Daytop Village, Inc. (Report 2022-N-6 ). About the Program The New York City Department of … during the period from July 1, 2018 through June 30, 2022 to an aggregate cost of approximately $44 million. … monitoring for the three fiscal years ended June 30, 2022—found DHS was not effectively monitoring its contract …
https://www.osc.ny.gov/state-agencies/audits/2026/05/20/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopComptroller DiNapoli & A.G. Schneiderman Announce Sentence of Brooklyn Man for Stealing Over $22K in Deceased Mother's Pension Benefit
… led by Bureau Chief Daniel G. Cort and Deputy Bureau Chief Stacy Aronowitz. The Attorney General’s investigation was …
https://www.osc.ny.gov/press/releases/2017/05/comptroller-dinapoli-ag-schneiderman-announce-sentence-brooklyn-man-stealing-over-22k-deceasedDiNapoli Announces State Contract and Payment Actions for June 2017
… Train Hall Developers LLC (a joint venture of Vornado Realty and related companies) for redevelopment of the …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-announces-state-contract-and-payment-actions-june-2017XIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… The disposition of capital assets should be recorded by reducing the appropriate account(s) for the total cost of the asset and its associated depreciation or amortization. Guide to … The disposition of capital assets should be recorded by reducing the appropriate asset and liability accountss for the total cost of the asset and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsVillage of Clayton – Claims Auditing (2021M-81)
… [ read complete report - pdf ] Audit Objective Determine whether the Village … approved for payment by the Board, and claims totaling $52,000 to the local Chamber of Commerce did not include receipts …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-public-auth-2018-wayne-co-water-sewer.pdfXII.9.D Refunds Owed to the State – XII. Expenditures
… This section provides Business Units with guidance on how to process monies owed to the State using the Statewide Financial System (SFS) for a … This section provides Business Units with guidance on how to process monies owed to the State using the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9d-refunds-owed-stateDiNapoli Announces State Contract and Payment Actions for April 2017
… announced today his office approved 903 contracts valued at $1.23 billion and approved nearly 4.2 million payments … rejected 168 contracts and related transactions valued at $24.76 billion and nearly 5,900 payments valued at nearly $8.1 million due to concerns about fraud, waste or …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-announces-state-contract-and-payment-actions-april-2017Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… Key Findings The Board did not: Seek competition for professional services totaling approximately $1.6 million … a total of $968,545 during the audit period. The Director for Technology: Circumvented the procurement policy and … totaling $71,226 during the audit period, including $4,596 for shipping costs. Key Recommendations Ensure purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… highest category of “significant fiscal stress” in this round of scoring. “Federal pandemic relief packages provided … overall fiscal stress scores, which ultimately drive final classifications. The system also analyzes separate …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesOversight of Juvenile Justice Facilities (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit … Office of Children and Family Services’ (OCFS) mission is to serve New York’s public by promoting the safety, … To determine the extent of implementation of the two …
https://www.osc.ny.gov/state-agencies/audits/2026/02/12/oversight-juvenile-justice-facilities-follow