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Management of Invasive Species
… invasive species (TIS). AIS are commonly spread via fishing and boating activities. Boat stewards are volunteers …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesHazard Mitigation and Coordination (Follow-Up)
To determine the extent of implementation of the six recommendations included in our initial audit report Hazard Mitigation and Coordination Report 2021N8
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/hazard-mitigation-and-coordination-followOversight of Information Technology Consultants and Contract Staffing
… information technology (IT) services procured from consultants and contract staff to ensure compliance with … the mission of the State. ITS procures services through consultants and contract staff and is responsible for … purchases, including those for IT services provided by consultants and contract staff. ITS procures IT consultants …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingState Comptroller DiNapoli Releases Municipal Audits
… the town collected total revenues of $11,600, including scrap sales of $5,300, sticker sales of $4,100 and the $2,200 …
https://www.osc.ny.gov/press/releases/2016/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… and fire safety issues, such as exposed wiring and missing smoke detectors. Further, OTDA had not provided local Social …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… New York City Department of Buildings (DOB) Elevator Safety (Follow-Up) (2019-F-22) An audit issued in June 2018 … that pose a substantial danger to public health and safety, in a timely manner. In a follow-up, auditors found … of Taxation and Finance: Controls Over Unclaimed Bottle Deposits (Follow-Up) (2019-F-6) A report issued in …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… for crime victim compensation claims, grants, and forensic rape examination (FRE) claims were made only to eligible …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1014
… agencies of new functionality in PayServ that allows for the selection of a 30% tax rate for nonresident aliens that are income code 15. Affected … agencies of new functionality in PayServ that allows for the selection of a 30 tax rate for nonresident aliens that are income code 15 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1014-withholding-rate-30-nonresident-alien-scholarship-recipientsTown of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)
… totaling $10,790 were proper municipal expenditures. As a result, neither Town officials nor we can assure taxpayers that these payments were appropriate and not …
https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177Village of Canisteo - Clerk Treasurers' Records and Reports (2018M-243)
… timely manner. Key Findings The former Clerk-Treasurer did not maintain accounting records using the modified accrual basis of accounting. Accounting records were not adequate to properly monitor the Village’s financial … and operations. The former and current Clerk-Treasurer did not provide monthly financial reports of receipts and …
https://www.osc.ny.gov/local-government/audits/village/2019/04/05/village-canisteo-clerk-treasurers-records-and-reports-2018m-243Town of Fremont - Highway Asset Accountability and Procurement (2019M-18)
… records for assets and fuel. Town officials agreed with our recommendations and indicated they have taken, or plan to …
https://www.osc.ny.gov/local-government/audits/town/2019/05/22/town-fremont-highway-asset-accountability-and-procurement-2019m-18Hamburg Central School District - Continuing Education (2019M-11)
Determine whether the Districts continuing education cash receipts are properly accounted for
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-continuing-education-2019m-11Odessa-Montour Central School District – Fuel Inventory (2019M-164)
… to manage fuel inventories. Complete fuel inventory, delivery and usage records are not maintained and … manage fuel inventories. Ensure accurate fuel inventory, delivery and usage records are maintained and periodic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/odessa-montour-central-school-district-fuel-inventory-2019m-164Byram Hills Central School District - Fixed Assets (2019M-153)
… with values that exceed the established threshold have a tag affixed identifying them as District property. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Bath Central School District - Online Banking (2018M-79)
… was limited or provide users with cyber security training. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/bath-central-school-district-online-banking-2018m-79Gloversville Enlarged School District - Claims Auditing (2019M-244)
… were not audited and approved prior to payment and 38 of 105 credit card charges totaling $16,664 were not …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Accounts Payable Advisory No. 10
… box checked. However, OSC will not reject vouchers for Bulk load Business Units that are unable to check the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/10-handling-code-and-separate-payment-boxXIV.5 Employee Award Programs – XIV. Special Procedures
… should be aware of in planning for employee award programs and the requirements of the Office of the State … Comptroller (OSC) for approving payment for these types of programs. This section addresses Cash and Non-Cash awards associated with all merit award programs including longevity awards, performance awards, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsDiNapoli: Medicaid Billing Errors Cost State More Than $1.5 Billion
… of claims were paid even though they did not have a proper NPI to ensure the ordering, prescribing, referring, or … clinic and professional claims without an appropriate NPI. For example, some claims contained NPIs of providers who … in Medicaid, while other claims did not contain an NPI at all. Auditors also found $57.3 million in payments for …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-medicaid-billing-errors-cost-state-more-15-billionHaverstraw-Stony Point Central School District – Financial Management (2025M-20)
… School District (District) Board of Education (Board) and officials effectively manage the District’s financial … balance, which represents the difference between revenues and expenditures accumulated over time. School districts may … up to 4 percent of the budget, for unexpected occurrences and fluctuations in cash flow. A realistic budget begins with …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/haverstraw-stony-point-central-school-district-financial-management-2025m