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City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… payments to certain City officers and employees for unused leave accruals were authorized and accurately calculated. Key … (CBAs). The City approved drawdown payments for unused leave accruals, totaling $229,494 to eight City officers and … action in response to two prior audits that cited leave payments that were inconsistent with the City Code or …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… ensured that financial activities were properly recorded and reported and that money was safeguarded. Key Findings The bylaws … provided limited guidance on financial responsibilities and the Board did not establish any supplemental financial … ensured that financial activities were properly recorded and reported and that money was safeguarded …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesKings Park Central School District - Procurement of Professional Services (2020M-22)
… whether the Board and District officials adhered to the law and District policy when procuring professional services. … whether the Board and District officials adhered to the law and District policy when procuring professional services …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesWestchester County Sisters Charged With Hiding Their Mother's Death to Steal From Retirement System
… Jr. announced the arrests of Annette Bigelow, 59, and Mary Nash, 58, for allegedly concealing their mother’s death … death, Annette Bigelow and her sister, Mary Nash, stole nearly $22,000 in pension payments from the … Attorney announced the arrests of Annette Bigelow 59 and Mary Nash 58 …
https://www.osc.ny.gov/press/releases/2019/11/westchester-county-sisters-charged-hiding-their-mothers-death-steal-retirement-systemOpinion 90-21
… in town) LOCAL LAWS -- Transfer of Function (town clerk's function in connection with preparation and custody of … may transfer to another town official the town clerk's power with respect to the preparation and custody of … which there is no town comptroller, the town clerk "shall cause each claim presented to the town board for audit to be …
https://www.osc.ny.gov/legal-opinions/opinion-90-21XI-A.4 Procurement Card Use – XI-A. Purchasing
… OVERVIEW AND POLICIES This section provides agencies with policy and guidance on purchasing and paying with a Procurement Card (PCard) and requirements for online agencies when a purchase order (PO) is used in … This section provides agencies with policy and guidance on purchasing and paying with a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useBrentwood 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.pdfState Comptroller Thomas P. DiNapoli Joins Lawmakers in Applauding New Law to Fight Government Waste
… Thomas P. DiNapoli today thanked Gov. Cuomo and the State Legislature for enacting legislation authored by … Martin Golden and Assemblyman Andrew Hevesi that enhances the Comptroller's ability to access state data to identify and prevent fraud, waste and abuse. The new law (A.5056/S.3757) enables the Office of the State …
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
… controls to enable it to oversee and monitor child care stabilization grantees to ensure proper use of child care stabilization grant funds; and to determine whether the grants met their intended purpose to stabilize child care operations to maintain care. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsTown of Bethlehem – Information Technology (2025M-25)
… In addition, the Police Department has a Senior Network and Systems Technician, who is responsible for … The MIS Department is responsible for managing the network and computers for the entire Town, including the …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-bethlehem-information-technology-2025m-25Maternal Health
… made progress in comparison to other states: once ranked 46th among other U.S. states in 2010, it climbed to 15th with …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthIII.2 SFS Policies – III. Statewide Financial System (SFS)
… The Constitution of the State of New York Article 5 Section 1 states that “The State … all official accounts; To audit the accrual and collection of all revenues and receipts; and To prescribe such methods … all official accounts to audit the accrual and collection of all revenues and receipts and to prescribe such methods of …
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
… New Yorkers in residential drug treatment programs have been poorly … state’s Office of Addiction Services and Supports (OASAS) to inspect and certify that the programs are safe and give … Thomas P. DiNapoli. “The COVID pandemic wreaked havoc in the lives of many New Yorkers, including those vulnerable …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-drug-overdoses-climbed-state-failed-inspect-residential-drug-treatment-programs