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Inlet Common School District – Claims Processing (2023M-180)
… and District officials did not provide effective oversight of claim processing and payment. Board members did not document the date that they authorized claims to be paid. District officials used a debit card to pay for 60 purchases totaling $6,840 that were not subject …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
Determine whether Town of Plymouth Town officials adequately accounted for secured and properly procured fuel and motor oil inventories
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Catskill Central School District – Financial Management (2017M-134)
… Background The Catskill Central School District is located in the Towns of Catskill, Athens and Cairo in Greene County. The District operates three schools, has … include realistic estimates of appropriations based on actual needs to avoid levying taxes at a level greater …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134South Country Central School District – Enhanced Budget Review (B26-7-4)
… for the 2026-27 fiscal year. Background Following the South Country Central School District’s (District) October …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/south-country-central-school-district-enhanced-budget-review-b26-7-4City of Amsterdam - Budget Review (B22-5-3)
… revenues for solid waste service charges and golf course fees that may not be sufficient. The proposed budgets for the … City’s seven collective bargaining agreements (CBAs) have expired and another two will expire at the end of 2021-22. …
https://www.osc.ny.gov/local-government/audits/city/2022/04/27/city-amsterdam-budget-review-b22-5-3City of Amsterdam – Budget Review (B24-5-5)
… benefits between the operating funds using unsupported allocation methods. The City’s proposed budget includes a tax … and make modifications as necessary. Develop an allocation plan based on detailed analysis that ensures costs allocated to each fund are directly related to its operations. …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5City of Lockport – Budget Review (B21-1-9)
… deficits in the City’s general, water, sewer and refuse funds as of December 31, 2013. The Act requires the … project operating losses in the general, water, sewer and refuse funds. The City’s fund balance policy states that …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9Oversight of the Early Intervention Program (2021-S-25)
To determine whether the Department of Health was effectively administering the Early Intervention Program (Program) in compliance with all applicable laws and regulations and ensuring equitable and timely access to services for children across the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s25.pdfFederal Funds to New York City: Social Services Block Grant
The Social Services Block Grant (SSBG) (Assistance Listing Number 93.667), provides flexible federal funding, administered through the United States Department of Health and Human Services to states and territories to support social services for low-income households.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-social-services-block-grant.pdfFederal Funds to New York City: Medicaid
Medicaid (Assistance Listing Number 93.778) is a health insurance entitlement program for low-income adults and children. Each state administers its own Medicaid program within federal guidelines, and it is jointly funded by the federal and state governments.
https://www.osc.ny.gov/files/reports/pdf/federal-funds-to-nyc-medicaid.pdfThe New York State Dedicated Highway and Bridge Trust Fund: At a Crossroads
The creation of the Dedicated Highway and Bridge Trust Fund in 1991 reflected a recognition that critical transportation infrastructure should be funded on a consistent, reliable basis by investing resources today for the long-term good of the State.
https://www.osc.ny.gov/files/reports/pdf/new-york-state-dedicated-highway-and-bridge-trust-fund-crossroads.pdfWhat to Expect from an OSC Audit
This session will familiarize you with the entire audit process: from its early stages to the final report. Learn what the auditors are looking for, the professional standards they follow, and your role in the process.
https://www.osc.ny.gov/files/local-government/academy/pdf/what-to-expect-from-an-osc-audit-04082026.pdfAgencies Travel Manual
The purpose of the Travel Manual is to help agencies, employees and certain public officials understand and apply the State’s travel rules and regulations and to provide instructions regarding reimbursement for expenses while in travel status.
https://www.osc.ny.gov/files/state-agencies/travel/pdf/agencies-travel-manual-attachment.pdfDiNapoli: Audit Finds up to $12.1 Million in Inappropriate Medicaid Payments
… York State's Medicaid system made as much as $12.1 million in inappropriate payments during 2015, including $2.3 million … for dead patients and millions more for recipients who had been dropped from long term care coverage, according to an audit released today by State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-audit-finds-121-million-inappropriate-medicaid-paymentsOpinion 95-27
… data are filed with the State Comptroller within one year of the date of the order or judgment. You ask whether … later than three years after the close of the school year in which the payment was first to be made. Prior to the … required shall be filed with the comptroller within one year from the date of the court order or judgment . (emphasis …
https://www.osc.ny.gov/legal-opinions/opinion-95-27Opinion 91-9
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Requirements (mandatory referendum - curtailing powers of city board of estimate) MUNICIPAL FUNDS -- Budget … Whether section 75 of the Second Class Cities Law SCCL would permit a city …
https://www.osc.ny.gov/legal-opinions/opinion-91-9DiNapoli: Administrative Streamlining Can Strengthen Fragmented NYC Child Care Programs
… Comptroller Thomas P. DiNapoli analyzes New York City’s child care services for those under the age of five, … efforts based on the greatest need. “The rising cost of child care, especially for children under five, is a major … DiNapoli said. “Governor Hochul’s recently unveiled child care expansion proposal, supported by Mayor Mamdani, is …
https://www.osc.ny.gov/press/releases/2026/01/draft-dinapoli-administrative-streamlining-can-strengthen-fragmented-nyc-child-care-programsDiNapoli: Tesla Investors Should Vote Against Musk's Trillion Dollar Pay and Director Nominees
… who are the only directors up for election in 2025, bear responsibility for enabling inflated and poorly … proposal to repeal the company’s bylaw requiring a 3% ownership stake to file a shareholder derivative lawsuit against the company’s officers or directors. Tesla’s …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-tesla-investors-should-vote-against-musks-trillion-dollar-pay-and-director-nomineesMotor Vehicle Theft and Insurance Fraud Prevention Program
… 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source … 36A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-programState Agencies Bulletin No. 2301
… (OT) earnings limit for Tier 6 members of the New York City Employee Retirement System (NYCERS), New York City Teachers Retirement System (NYCTRS) and the New York City Board of Education Retirement System (NYCBERS) for the … OT earnings limit for Tier 6 members of the New York City Employee Retirement System NYCERS New York City Teachers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2301-2025-tier-6-overtime-limit-new-york-city-retirement-systems