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Woodbourne Fire District – Audit Follow-Up (2023M-98-F)
… report – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the … The purpose of our review was to assess the Woodbourne Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fPlainville Fire District – Audit Follow-Up (2021M-31-F)
… Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report Plainville Fire District – Board Oversight (2021M-91), released in October 2021. The audit determined that the Board of Fire Commissioners (Board) …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fNYS Payroll Online Customer Satisfaction Survey
… . For technical issues, see our Troubleshooting Guide or contact [email protected] . …
https://www.osc.ny.gov/state-agencies/payroll/nyspo/surveyDiNapoli: IDA Report Shows Tax Break Growth Slows
… regions accounted for 57 percent of the total net jobs gained through IDA projects in 2016, with Long Island … upstate regions accounted for 43 percent of the total net jobs gained. "IDA projects continue to produce new jobs … followed by manufacturing (21 percent), and finance, insurance and real estate (18 percent). Temporary …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-ida-report-shows-tax-break-growth-slowsComptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … do not include sufficient information such as abstract numbers, abstract dates or the numbers and dollar amounts of … taxes for 2012 and 2013 as an opening balance in the check register instead of as a revenue. Town of Champion – …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Audit Recommends Improvements to NFTA Capital Planning
… Frontier Transportation Authority’s (NFTA) assets are not in a state of good repair and it is unclear how the authority prioritizes capital improvements, according to an audit released today by New York State Comptroller … Frontier Transportation Authoritys NFTA assets are not in a state of good repair and it is unclear how the authority …
https://www.osc.ny.gov/press/releases/2016/04/audit-recommends-improvements-nfta-capital-planningComptroller DiNapoli Releases Municipal Audits
… his office completed audits of the Town of Blooming Grove , Village of Cayuga Heights , Greenville Fire District … spent appropriately and effectively.” Town of Blooming Grove – Board Oversight Over Recreation Cash Receipts (Orange … his office completed audits of the Town of Blooming Grove Village of Cayuga Heights Greenville Fire District 1 …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-0Opinion 88-72
… in the opinion. SEWER DISTRICTS -- Establishment (of town district within county district) COUNTY LAW, §250; TOWN LAW, §§190, 209: The establishment of a county sewer district would not necessarily preclude the subsequent … Concerning the formation of a town sewer district within the boundaries of an existing county sewer …
https://www.osc.ny.gov/legal-opinions/opinion-88-72Opinion 99-1
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER … right to a service award) GENERAL MUNICIPAL LAW, §§217(j), 218(e), 219(f): (1) The assets of a service award …
https://www.osc.ny.gov/legal-opinions/opinion-99-1XII.6.O Paying Retainage – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section provides Business Units with instructions on recording and paying … where ongoing contractual services exist between a Business Unit and a vendor, and the Business Unit deems it prudent to retain a certain percentage …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6o-paying-retainageDiNapoli: Finger Lakes Group Homes Overpaid for Food and Supplies, Wasting Taxpayer Money
… well above what the other vendors charged. For example: Laundry detergent that cost $56.16 at Home Supply, only cost …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-finger-lakes-group-homes-overpaid-food-and-supplies-wasting-taxpayer-moneyNew York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with Church … period from July 2020 through June 2023. About the Program DHS, an administrative unit of the New York City Department … fiscal oversight of the homeless shelters. In July 2011, DHS contracted with CAMBA, a City-based not-for-profit …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueComplaint Processing (Follow-Up)
… complaint is filed, investigators gather documentary and video evidence and conduct interviews with complainants, …
https://www.osc.ny.gov/state-agencies/audits/2024/09/05/complaint-processing-followState Agencies Bulletin No. 2117
… ends. AC-230s AC-230s submitted to reverse the overpayment in PayServ will continue to be received and audited by OSC. … the AC230 will not be processed to reverse the paycheck in PayServ until the corresponding direct deposit reversal is processed in SFS. If the employee is due a portion of the reversed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2117-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsCost-Saving Ideas: Containing Employee Health Insurance Costs
… you should always look for ways to contain health insurance costs without cutting current benefit levels. … of health benefits for retirees. Self-Fund Your Health Insurance Instead of continually paying premiums to an insurance company, consider self-funding a health insurance …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsUnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59 (Follow-Up)
… Purpose To determine the implementation status of the three recommendations made in our audit report, … benefits plan for NYSHIP. The New York State Department of Civil Service (Department) contracts with UnitedHealthcare … 2013. In our initial audit, we reviewed a random sample of 245 claims with modifier 59. We identified 13 claims that …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59-followOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment
… a month late. At the time of our test, one respondent’s photo had not been updated in almost a year. The Department …
https://www.osc.ny.gov/state-agencies/audits/2015/12/17/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatmentOversight of Private Career Schools
… license. These schools provided instruction in a range of careers, including computer software, cosmetology and credit …
https://www.osc.ny.gov/state-agencies/audits/2013/08/07/oversight-private-career-schoolsImplementation of the Security Guard Act
… the Security Guard Act. The audit covered the period from April 1, 2016 to November 23, 2020. About the Program Article 7-A of the General Business Law – referred to as the Security Guard Act …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/implementation-security-guard-actAccountability and Surplussing of Vehicles
… State business only, and each use must be recorded in a vehicle log, along with trip details such as date and time of … Key Findings OPWDD lacks sufficient controls over fleet vehicle management at the four DDSOs to ensure that all … had a significant number of missing and/or incomplete vehicle logs, including logs for vehicles used by some …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehicles