Search
About the Academy
… in Accounting. She is a Certified Public Accountant. Joseph Testa Joseph Testa is an Auditor in OSC's Division of Local …
https://www.osc.ny.gov/local-government/academy/about-academySchuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… and risk assessments are completed and documented based on verified data and meet economic criteria before approval …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andCUNY Bulletin No. CU-309
… employees may now elect to participate in the New York State Deferred Compensation Plan. Background The Board of … the participation of the University’s employees in the State of New York’s Deferred Compensation Plan. Prior to this … 2007 OSC Actions OSC will process a file from the New York State Deferred Compensation Plan’s Administrative Service …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-309-cuny-employees-eligible-participate-new-york-state-deferredReview of the Financial Plan of the City of New York, August 2023
While May marked the end of the public health emergency in the United States, New York City continues to face the residual effects of the pandemic and the many unanticipated consequences on its finances, operations and economy.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-6-2024.pdfOpinion 97-11
… to establish financial disclosure requirements for housing authorities) CONFLICTS OF INTEREST -- Financial Disclosure (applicability to housing authorities) -- Public Housing Authorities (applicability of city financial … 18 of the Gen Municipal Law authorizes a city to require housing authority members to file an annual financial …
https://www.osc.ny.gov/legal-opinions/opinion-97-11Town of Ontario – Board Oversight and Information Technology (2013M-105)
… and has a population of 10,135. The Town is governed by an elected Town Board, which comprises the Town Supervisor … worked and leave time used. Approve interfund advances by resolution and ensure appropriate records are maintained …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105DiNapoli: State Agency Mishandled Housing Discrimination Complaints
… Investigated DHR’s complicated and poorly managed intake system for housing discrimination complaints resulted … Conducting ongoing reconciliations of DHR’s various intake logs with case management system records. Providing … adequate training for all staff involved in the complaint intake, processing and investigation process. Actively …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-state-agency-mishandled-housing-discrimination-complaintsPayments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members
To determine whether Beacon Health Options paid mental health and substance abuse MHSA claims for Empire Plan members who were not eligible for coverage
https://www.osc.ny.gov/state-agencies/audits/2022/05/13/payments-beacon-health-options-mental-health-and-substance-abuse-services-ineligibleTown of Fremont - Highway Asset Accountability and Procurement (2019M-18)
Determine whether Town Officials have adequate controls to safeguard Highway Department assets and if they used a competitive process to procure highway goods..
https://www.osc.ny.gov/files/state-agencies/audits/pdf/fremont-18.pdfCity of Mount Vernon – Audit Follow-Up (2020M-96-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the City of Mount Vernon’s (City) progress, as of July/August 2025, in … The purpose of our review was to assess the City of Mount Vernons City progress as of JulyAugust 2025 in …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-mount-vernon-audit-follow-2020m-96-f2017 Financial Condition Report – 2017 Financial Condition Report
… Message from the Comptroller I am pleased to present the State of New York’s Financial Condition Report … economic, and demographic information in an easy-to-understand format. Read More Table of Contents …
https://www.osc.ny.gov/reports/finance/2017-fcrVillage of Unadilla – Disbursements (2025M-97)
… card use and payroll-related payments), we identified one or more deficiencies within 249 disbursements (or 76 … Also, the Board did not approve any of the disbursements. One former employee received $13,000 of the $33,200. Of 133 …
https://www.osc.ny.gov/local-government/audits/village/2026/06/26/village-unadilla-disbursements-2025m-97Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… Purpose of Audit The purpose of our audit was to review Genesee County Industrial Development Agency’s … of GCIDA’s financial and operational affairs. According to its annual reporting, as of December 31, 2012, GCIDA had a … its minimum cost-benefit analysis ratio. GCIDA officials do not adequately monitor businesses’ capital investments. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectState Agencies Bulletin No. 194
… Affected Employees Employees represented by CSEA in Bargaining Units 02, 03, 04, 47 and 67. Effective Date The … for CSEA employees is effective the first full pay period in October, 2000. For Institution agencies, the effective … The VRWS Program, previously available to employees in bargaining units 05, 06, 18, 46, and 66, has been extended …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/194-new-bargaining-units-eligible-participate-voluntary-reduction-workXII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… of this section is to provide guidance to Business Units on year end payment processing and lapsing procedures. The … University of New York (CUNY) have a fiscal year ending on June 30th. Appropriations for SUNY and CUNY State Operations and SUNY Aid to Localities lapse on September 30th. CUNY Stabilization Account appropriations …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingEconomic Snapshot of the Hunts Point Food Distribution Center
The Hunts Point Food Distribution Center (FDC) is the largest food distribution center in the United States. FDC is located on 329 acres in the Bronx and consists of about 150 wholesalers, distributors, and processing businesses.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-14-2024.pdfDiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… State Comptroller Thomas P. DiNapoli announced today that his office will conduct a follow up review of the state Department of Health (DOH) after an audit released in … State Comptroller Thomas P DiNapoli announced today that his …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failuresControls and Accountability of Court, Trust and Bail Funds
… Purpose To determine if New York City Department of Finance … all moneys paid into the New York City courts be forwarded to the City's Department of Finance (Finance). These moneys … estates have no known heirs or no heirs able or willing to administer the estates), and other miscellaneous funds. …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsBuffalo City School District – Oversight of Field Activities at the Service Center (2014M-270)
… of our audit was to determine whether certain Service Center field employees and an IT vendor were adequately … from the IT and Plant Departments who work at the Service Center. Ensure that IT Department supervisory personnel … District Oversight of Field Activities at the Service Center 2014M270 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/11/buffalo-city-school-district-oversight-field-activities-service-centerSelected Wage Investigation Procedures (Follow-Up)
… assessed in an effort to compensate workers for the delay in receiving wages owed and which may serve as a …
https://www.osc.ny.gov/state-agencies/audits/2024/02/16/selected-wage-investigation-procedures-follow