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Social Adult Day Services
… 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, … in a protective setting. Each participant should receive services in accordance with an individualized service plan, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/02/social-adult-day-servicesFulton City School District – Non-Payroll Cash Disbursements (2017M-144)
… third party administrators (TPAs) who process health, dental and prescription claims on the District’s behalf to …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/13/fulton-city-school-district-non-payroll-cash-disbursements-2017m-144Niagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… $1.2 billion. Key Findings Cost benefit analysis (CBA) information for proposed projects lacked calculations of … stated in their applications. Key Recommendations Develop CBA ratios that provide for measurement of project …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectComptroller DiNapoli and D.A. Kindlon: Siblings Plead Guilty to Stealing State Rent-Relief Funds
… ensuring they were brought to justice.” “The defendants in this case tried to use the COVID-19 crisis as a ruse to steal … Police and my office’s Financial Crimes Unit in uncovering this attempt to defraud the state.” “Both individuals falsely …
https://www.osc.ny.gov/press/releases/2026/02/comptroller-dinapoli-and-da-kindlon-siblings-plead-guilty-stealing-state-rent-relief-fundsAmagansett Union Free School District – Financial Condition (2014M-91)
… September 30, 2013. Background The Amagansett Union Free School District is located in the Town of East Hampton in … Amagansett Union Free School District Financial Condition 2014M91 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/03/amagansett-union-free-school-district-financial-condition-2014m-91Town of Blooming Grove – Board Oversight of Recreation Department Cash Receipts (2014M-360)
The purpose of our audit was to examine the Towns internal controls over cash receipts from recreational activities for the period January 1 2013 through June
https://www.osc.ny.gov/local-government/audits/town/2015/03/04/town-blooming-grove-board-oversight-recreation-department-cash-receipts-2014m-360State Agencies Bulletin No. 1934
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase. Affected Employees Employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1934-new-york-state-correctional-officers-and-police-benevolent-associationVII.3.C AP Adjustment Voucher Document Review – VII. State Revenues and Appropriated Loan Receivables
… report, but can also be generated on-demand by agencies. This report provides confirmation that the AP Adjustment … – Refund of Appropriation and Report of Moneys Received of this Guide. All refunds against a lapsing appropriation not … see Section 5 – Document Retention Requirements of this Chapter. Guide to Financial Operations REV. 09/30/2019 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3c-ap-adjustment-voucher-document-reviewOversight of Private Career Schools
… the State Education Department's (Department) Bureau of Proprietary School Supervision (Bureau) provided sufficient oversight of private career schools in New York State. The audit covers … private career schools in New York State. The intent of these career schools is to provide graduates with …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsAccountability and Surplussing of Vehicles
… Objectives To determine whether the Office for People With Developmental Disabilities (OPWDD) properly accounted for and surplussed its New York City region vehicles, and whether staff used those vehicles solely for official State business. The audit covered the period …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehiclesMuseum or Military Abandoned Property
… the museum acquires title to the property. We also list military awards, medals or decorations found among the contents of abandoned safe deposit boxes. Military items are held by the Division of Military and Naval … main entrance and bowl has an image of Roger's Rock Hotel and Slide, Lake George, NY. (originally loaned by John …
https://www.osc.ny.gov/unclaimed-funds/claimants/museum-or-military-abandoned-propertyState Agencies Bulletin No. 572
… Purpose Describe data on the automated Correction Report. Affected Employees All … changed, deleted or added by a payroll auditor on the Time Entry page. Effective Date(s) Automated … any additions, deletions, or changes made to transactions on the Time Entry page by OSC staff. This new report will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/572-automated-correction-report-transaction-changes-time-entry-pageAccounting and Financial Reporting for Subscription-Based Information Technology Arrangements (SBITAs) as Required by GASB Statement No. 96
The purpose of this bulletin is to provide accounting and financial reporting guidance for subscription-based information technology arrangements (SBITAs) and illustrate how local governments and school districts will need to account for and report these SBITAs in the Annual Financial Report (AFR)
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-bulletin-gasb-96.pdfJustice Court Fund Reporting
The Office of the State Comptroller is replacing the Justice Court Fund Internet Report (JCFIR) with a new Justice Court Fund Reporting (JCR) application to collect the monthly court activities. Come learn about the new system’s features and how to access and navigate reports.
https://www.osc.ny.gov/files/local-government/academy/pdf/justice-court-fund-reporting-042424.pdfHaldane Central School District – Budget Transfers and Information Technology (2015M-279)
… physical controls in the server and Internet service rooms to better protect the District’s IT assets. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationDiNapoli Urges Department of Labor to Improve Investigations of Hours Worked by Nurses
… policies and procedures for investigating complaints. This resulted in inconsistencies and anomalies in … investigate them together as a single case. Auditors found this practice resulted in significant delays in initiating …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-urges-department-labor-improve-investigations-hours-worked-nursesAbout the Retirement System – What Every Employer Should Know
… The New York State and Local Retirement System (NYSLRS) administers two distinct systems — the Employees’ Retirement System (ERS), established in 1921, and the Police … than one million retirees and members. NYSLRS Employer Services staff are the primary contact between NYSLRS and …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemEvans-Brant Central School District - Information Technology (2019M-121)
… Determine whether information technology (IT) assets are properly safeguarded, secured and accessed for appropriate District purposes. Key Findings … to four employees who routinely accessed personal, private and sensitive information (PPSI). In addition, sensitive IT …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/evans-brant-central-school-district-information-technology-2019m-121IX.6.C Automated Standard Application for Payments (ASAP) – IX. Federal Grants
… payment and information system developed jointly by the U.S. Treasury’s Financial Management Service (FMS) and … payment and information system developed jointly by the U …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6c-automated-standard-application-payments-asapCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… was a City employee for 39 years. He was scheduled to retire from his position as the Director of Parks and … address. Even though the account was titled in the City’s name and used the City’s Federal identification number, no …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-funds