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Delaware County – Assigned Counsel (2016M-384)
… June 9, 2016. Background Delaware County is located in eastern New York, consists of 19 towns and 10 villages and … County officials began working with the Delaware County Bar Association (DCBA) to update the County’s assigned … guidance for determining assigned counsel eligibility in April of 2016 County Law and State Executive Law were …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384Albany County – Sexual Harassment Prevention Training (S9-23-05)
… officials completed annual sexual harassment prevention training (SHP Training). Key Findings Although County officials provided employees and most elected officials annual SHP Training, they did not maintain reliable records of who …
https://www.osc.ny.gov/local-government/audits/county/2023/09/15/albany-county-sexual-harassment-prevention-training-s9-23-05Oversight of Homeless Shelters
… excessive garbage in rooms, and missing or malfunctioning smoke detectors. We identified discrepancies between the …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersYork Central School District – Online Banking (2016M-295)
… District’s online banking transactions were safeguarded for the period July 1, 2014 through August 5, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $16.8 … District officials did not develop written procedures for online banking activities. District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/york-central-school-district-online-banking-2016m-295Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… July 1, 2014 through December 30, 2015. Background The Lisbon Central School District is located in the Towns of Lisbon, Madrid and Waddington and the City of Ogdensburg in … Lisbon Central School District Cafeteria Cash Receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Management of Invasive Species (Follow-Up)
… invasive species (TIS). AIS are commonly spread via fishing and boating activities. The Department is authorized …
https://www.osc.ny.gov/state-agencies/audits/2021/11/19/management-invasive-species-followLindenhurst Union Free School District – Credit Cards (2016M-179)
… October 31, 2015. Background The Lindenhurst Union Free School District is located in the Town of Babylon in Suffolk … Lindenhurst Union Free School District Credit Cards 2016M179 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Clyde Fire Company – Controls Over Financial Activity (2015M-072)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … for all Company bank accounts, and provide a copy of this information to the Committee and membership. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072Opinion 90-50
… when the New York State Department of Transportation (DOT) performs highway construction on their behalf pursuant … subdivision relates to the settlement procedures between DOT and a municipality for costs associated with the municipal work performed by DOT. This provision authorizes DOT, upon the request of a …
https://www.osc.ny.gov/legal-opinions/opinion-90-50Medicaid Program – Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers
… Identification Numbers (CINs) where at least one CIN was enrolled in fee-for-service. The audit covered the period … Client Identification Numbers CINs where at least one CIN was enrolled in feeforservice The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-involving-fee-service-claims-recipientsOpinion 88-75
… in the lawsuit by another firm but that the principal lawyer representing the city has recently left that firm and … costly, as well as time consuming, to the city for a new lawyer from the prior firm to become expert in the case. You …
https://www.osc.ny.gov/legal-opinions/opinion-88-75XI.8.B Multi-Agency Contracts – XI. Procurement and Contract Management
… For backdrop contracts establishes the contract amount at $0; no pre-encumbrance is required. For non-backdrop CM …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi8b-multi-agency-contractsDiNapoli Examines Fiscal Hurdles Facing Key NYC-Supported Agencies
… since June 30, 2023. DOE spent $22 million on initiatives related to these students in FY 2023, despite not having …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-examines-fiscal-hurdles-facing-key-nyc-supported-agenciesOpinion 97-8
… LOCAL LAWS -- Claims (certification requirement) SECOND CLASS CITIES LAW, §64; MUNICIPAL HOME RULE LAW, … St Comp, 1956, p 442). In this regard, we note that Second Class Cities Law, §64 prescribes the audit of claims … against cities governed by that provision (see Second Class Cities Law, §4). That section provides, in pertinent …
https://www.osc.ny.gov/legal-opinions/opinion-97-8Oversight of Study Abroad Programs
… in various global learning experiences regardless of their home institution. During the 2023–24 academic year, 26 SUNY … The other six agreements were not submitted until March and April 2025, after our audit started and SUNY OGA …
https://www.osc.ny.gov/state-agencies/audits/2025/12/24/oversight-study-abroad-programsForestville Central School District - Information Technology (2019M-170)
… formalized IT security awareness training for individuals who used the District’s IT assets. Personal Internet use was found on computers assigned to employees who routinely accessed PPSI. Network and application user …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170The VendRep System
… vendor and State contracting entity can view the status of the contract once it’s submitted for approval to the … the State Comptroller. Log in or create an account to get started. Using the online questionnaire The VendRep … our office) may require updates at other times, such as when information has become known about a vendor that raises …
https://www.osc.ny.gov/state-vendors/vendrep/vendrep-systemDiNapoli: Housing Cost Burdens for New Yorkers Among Nation's Highest
… Almost three million New York households are dealing with housing costs that … are the main cause of housing insecurity : In 2022, New York had 2.9 million households paying 30% or more of … the 3 rd highest rate of housing cost burden among states. New York consistently ranks as one of the states with the …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-housing-cost-burdens-new-yorkers-among-nations-highestOversight of Homeless Shelters
… they are operating in compliance with applicable laws, rules, and regulations. Our audit scope covers the period … meet certain standards, as established in New York Codes, Rules and Regulations. In contrast, the Office has delegated …
https://www.osc.ny.gov/state-agencies/audits/2016/02/12/oversight-homeless-sheltersTown of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over cash receipts from … The purpose of our audit was to examine the Towns internal …
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360