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Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
… well-designed system of internal controls, we designed our testing to determine whether the District’s control …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Town of Carmel - Procurement (2019M-179)
… procurement policy does not provide a clear method for procuring professional services. The Town procured … The Town did not obtain the required number of quotes for 34 purchases totaling $59,426, a proposal for one purchase totaling $13,404 or competitively bid three …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-carmel-procurement-2019m-179Charlotte Valley Central School District - Information Technology (2019M-27)
Determine whether the Board and District officials ensured District information technology IT assets and computerized data were safeguarded
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/charlotte-valley-central-school-district-information-technology-2019m-27Newfield Central School District - Information Technology (2019M-181)
Determine whether the Board and District officials ensured District information technology IT assets and computerized data were safeguarded
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/newfield-central-school-district-information-technology-2019m-181City 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)
… Objective Determine whether Company officials ensured that financial activities were properly recorded and reported and that money was safeguarded. Key Findings The bylaws provided … supporting documentation. Company officials did not ensure that cash receipts were adequately documented. Of 125 …
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)
Determine 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-systemXI-A.4 Procurement Card Use – XI-A. Purchasing
… requirements for online agencies when a purchase order (PO) is used in conjunction with a PCard. This policy is … single purchases of $10,000 or more, agencies must use a PO in conjunction with the purchase, consistent with the … and Transaction Preparation: When online agencies use a PO with the PCard in the SFS, the agency must check the box …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useState 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)
… be required: To audit all vouchers before payment and all official accounts; To audit the accrual and collection of all … 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
… 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-programsII.2 New York State Accounting Policies – II. New York State Financial Accounting
… The Constitution of the State of New York, Article V – The State Comptroller shall be required: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii2-new-york-state-accounting-policiesComplaint Processing
… Enhance formal processes to assess the extent to which various causes of delays affect the timeliness of …
https://www.osc.ny.gov/state-agencies/audits/2022/10/05/complaint-processingAvailable Options – Non-Contributory Plan with Guaranteed Benefits for ERS Tier 2 Members
NonContributory Plan information for ERS Tier 2 members under Section 75c Available Options
https://www.osc.ny.gov/retirement/publications/1507/available-optionsChallenging a Determination – Non-Contributory Plan for ERS Tier 1 Members
NonContributory Plan information for ERS Tier 1 members under Section 75c Challenging a Determination
https://www.osc.ny.gov/retirement/publications/1501/challenging-determinationAccidental Disability – Non-Contributory Plan for ERS Tier 1 Members
NonContributory Plan information for ERS Tier 1 members under Section 75c Accidental Disability
https://www.osc.ny.gov/retirement/publications/1501/accidental-disability