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State Comptroller Thomas P. DiNapoli Joins Lawmakers in Applauding New Law to Fight Government Waste
… today thanked Gov. Cuomo and the State Legislature for enacting legislation authored by state Sen. Martin Golden … of taxpayer dollars," DiNapoli said. "The new law provides for faster and earlier access to data relied on by state … sincere thanks go to Assemblyman Hevesi and Senator Golden for their commitment to understanding the issues and their …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-joins-lawmakers-applauding-new-law-fight-government-wasteChild Care Stabilization Grants
… the fragility of the child care system. Child care is essential for our communities to thrive but, according to the New York … whether providers used all grant funds in alignment with the goals of the program. For example, although …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsTown of Bethlehem – Information Technology (2025M-25)
… [read complete report – pdf] Audit Objective Did Town of Bethlehem (Town) officials adequately secure and protect … files for the Police Department. The Town’s Management of Information Services (MIS) Department consists of the MIS Director and two employees: the Information …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Maternal Health
… morbidity cases are on the rise, increasing from 146.8 per 10,000 discharges in 2008 to 179.8 per 10,000 discharges in 2021—a 22% increase. To address these … Racial Outcomes (Taskforce) in April 2018, which produced 10 recommendations to reduce maternal mortality rates and …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthIII.2 SFS Policies – III. Statewide Financial System (SFS)
… be required: To audit all vouchers before payment and all official accounts; To audit the accrual and collection of all … To prescribe such methods of accounting as are necessary for the performance of the foregoing duties.” Guide to … be required to audit all vouchers before payment and all official accounts to audit the accrual and collection of all …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii2-sfs-policiesDiNapoli: As Drug Overdoses Climbed the State Failed to Inspect Residential Drug Treatment Programs
… been poorly served by the failure of the state’s Office of Addiction Services and Supports (OASAS) to inspect and certify that the programs … lives of many New Yorkers, including those vulnerable to addiction,” said DiNapoli. “Skyrocketing substance abuse over …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programsII.2 New York State Accounting Policies – II. New York State Financial Accounting
… required: (1) to audit all vouchers before payment and all official accounts; (2) to audit the accrual and collection of … to prescribe such methods of accounting as are necessary for the performance of the foregoing duties. The State … Law provides more detailed general fiscal provisions for accounting for appropriations, state funds, and financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesComplaint Processing
… action on civilian complaints filed against members of the NYPD. CCRB has jurisdiction over complaints that allege the use of excessive or unnecessary force, abuse of authority, discourtesy, or the use of offensive language – …
https://www.osc.ny.gov/state-agencies/audits/2022/10/05/complaint-processingBrentwood Union Free School District – Information Technology (2023M-83)
The purpose of this audit is to determine whether the Brentwood Union Free School District Board of Education and officials ensured computerized data was safeguarded by monitoring network user accounts, providing network users with IT security awareness training and IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brentwood-union-free-school-district-2023-83.pdfManagement's Responsibility for Internal Controls
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur.
https://www.osc.ny.gov/files/local-government/academy/pdf/management-responsibility-internal-controls-080223.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.pdfManagement's Responsibility for Internal Controls Presentation
Internal controls are essential to the effective operation of local governments and school districts. This webinar will explain the integrated internal control framework, and discuss how a properly designed internal control system can reduce the likelihood that significant errors or fraud will occur
https://www.osc.ny.gov/files/local-government/academy/pdf/Managements-Responsibility-Internal-Contols-08-10-22.pdfCompliance With Executive Order 95 (Open Data) (2020-S-11) 180-Day Response
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11-response.pdfCompliance With Executive Order 95 (Open Data) (2020-S-11)
To determine whether the Department of Environmental Conservation is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services, and whether data posted under EO 95 is reliable and easily usable.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s11.pdfWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-30) 180-Day Response
To determine whether the costs reported by the Wayne County Chapter of NYSARC, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the CFR Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s30-response.pdfKids Unlimited, PT, OT & SLP, PLLC - Compliance With the Reimbursable Cost Manual (2020-S-33)
To determine whether the costs reported by Kids Unlimited, PT, OT & SLP, PLLC on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s Reimbursable Cost Manual and the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s33.pdfAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the Three State Fiscal Years Ended March 31, 2021 (2021-M-2)
To ascertain the total expenses incurred in administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, Acts) for the three State Fiscal Years ended March 31, 2021.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21m2.pdfWayne Central School District – Property Disposal (2021M-161)
… whether Wayne Central School District (District) Board of Education (Board) and District officials disposed of District property in a proper and cost effective manner. … adequate written policies and procedures over disposals of District property. We examined the District’s disposal of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/04/wayne-central-school-district-property-disposal-2021m-161Greenville Central School District – Information Technology (2021M-156)
… did not establish adequate policies and procedures for network user accounts to prevent unauthorized use or … Ensure the acceptable use policy clearly states what is acceptable for District computer use, is updated to … computer use and implement procedures to ensure compliance with the policy. Periodically review user access and disable …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155