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Oversight of Juvenile Detention Facilities (Outside New York City)
… placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and … January 2024. About the Program OCFS’ mission is to serve New York’s public by promoting the safety, permanency, and …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityTown of Perth – Supervisor’s Records and Reports (2024M-149)
… report - pdf] Audit Objective Determine whether the Town of Perth (Town) Supervisor (Supervisor) maintained complete, … adequate financial reports to the Board. For example, as of March 31, 2024 the general fund was overstated by $584,018 … The general fund and the highway fund cash balances as of March 31, 2024 were overstated by a combined total of …
https://www.osc.ny.gov/local-government/audits/town/2025/04/25/town-perth-supervisors-records-and-reports-2024m-149Contact the Division of Local Government and School Accountability
… Regional Office State Office Building, Room 409, 333 East Washington Street, Syracuse, NY 13202-1428 Tel … Fax 315.426.2119 • Email [email protected] Serving: Herkimer, Jefferson, Lewis, Madison, Oneida, Onondaga, …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityTown of Coxsackie – Supervisor’s Records and Reports (2024M-140)
… Town’s fund balance accounts had errors totaling $833,153. For example, the general town-wide fund was understated by …
https://www.osc.ny.gov/local-government/audits/town/2025/05/23/town-coxsackie-supervisors-records-and-reports-2024m-140Town of Rutland – Water and Sewer Charges (2025M-30)
… and sewer billing process. Town officials generally agreed with our recommendations and have initiated, or indicated …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-water-and-sewer-charges-2025m-30Livonia Central School District – Conflict of Interest (2024M-89)
… that were not in compliance with the District’s code of ethics. Key Findings A Board of Education (Board) member, who resigned on May 31, 2022, … Superintendent’s outside employment created an appearance of impropriety. The former Superintendent resigned on July …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89XII.4.E Electronic Invoicing – XII. Expenditures
… SECTION OVERVIEW AND POLICIES The eSettlements module in the Statewide Financial System (SFS) provides online … agencies about identifying and processing e-invoices in the SFS. Electronic Invoice Sources SECTION OVERVIEW AND … enter the eSupplier portal and manually enter invoices in the eSettlements module. Vendors will have the ability to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4e-electronic-invoicingState Agencies Bulletin No. 2007
… not automatically processed. Affected Employees Employees in the following bargaining units, with an increment code of … LLS payment during 2022-2023: Leave of Absence/Preferred List on 03/31/2022: An employee who otherwise qualifies for … Leave or Unpaid Military Leave) or on a preferred list on 03/31/2022 becomes eligible if they return to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2007-april-2022-civil-service-employees-association-csea-longevity-lump-sumState Agencies Bulletin No. 1897
… not automatically processed. Affected Employees Employees in the following bargaining units, with an increment code of … LLS payment during 2021-2022: Leave of Absence/Preferred List on 03/31/2021: An employee who otherwise qualifies for … Leave or Unpaid Military Leave) or on a preferred list on 03/31/2021 becomes eligible if they return to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1897-april-2021-civil-service-employees-association-csea-longevity-lump-sumArticle 18 General Municipal Law
Conflicts of Interest: Municipal Officers and Employees The Fundamentals of Article 18 of the General Municipal Law
https://www.osc.ny.gov/files/local-government/resources/pdf/Article18GeneralMunicipalLaw.pdfSUNY College of Optometry - Selected Employee Travel Expenses (2012-S-148)
We recently audited selected travel expenses of the State University of New York College of Optometry (College).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s148.pdfSelected Employee Travel Expenses (2012-S-95)
We recently audited the travel expenses of three employees of the Department of Taxation and Finance (Department).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s95.pdfSelected Employee Travel Expenses (2012-S-78)
We recently audited the travel expenses of 23 employees of the Department of Corrections and Community Supervision.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s78.pdfAppropriateness of Medicaid Eligibility Determined by the New York State of Health System (Follow-Up) (2017-F-4) 30-Day Response
To determine the implementation status of the 14 recommendations made in our initial audit report, Appropriateness of Medicaid Eligibility Determined by the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f4-response.pdfReview of a sample high-risk PCard transactions and travel expenses for the State University of New York Maritime College
We examined Procurement Card Expenses related to one cardholder for the time period of January 1, 2017 through September 30, 2017. We also examined travel expen
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2019-06-07.pdfSelected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties (2019-S-9)
To determine whether the Port Authority of New York and New Jersey collected all revenues due and identified revenue enhancement opportunities and whether …
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s9.pdfComptroller’s Fiscal Update: Review of the SFY 2013-14 Executive Budget Amendments and Impact of Federal Sequestration, March 2013
On February 21, the Executive submitted final amendments to the proposed budget, to supplement the 21-day amendments previously released.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-amendments-2013-14.pdfCollection and Use of the Motor Vehicle Law Enforcement Fee (2012-S-2), Department of Financial Services 90-Day Response
To determine whether the Department of Financial Services (Department) has collected, accounted for and distributed all Fee revenue
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s2-DFS-response.pdfCVS Caremark: Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service (2023-S-42)
To determine if CVS Caremark appropriately invoiced drug manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s42.pdfComptroller DiNapoli and A.G. Schneiderman Announce Felony Guilty Plea of Former City of Rensselaer DPW Commissioner for Stealing Scrap Metal Proceeds
… encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-and-ag-schneiderman-announce-felony-guilty-plea-former-city-rensselaer-dpw