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Enterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2021
During this COVID-impacted year, OSC continues to advance its efforts to use data analytics in cost-effective ways to streamline and improve its auditing and oversight capabilities.
https://www.osc.ny.gov/files/reports/pdf/enterprise-fraud-2021.pdfEnterprise Fraud, Waste and Abuse Prevention and Detection: Annual Report to the New York State Legislature, 2019
OSC makes recommendations to agencies and other organizations it audits on how to improve data quality and reporting, and implement effective controls.
https://www.osc.ny.gov/files/reports/special-topics/pdf/enterprise-fraud-2019.pdfState Agencies Bulletin No. 2361
… agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, Exchanges, and Direct … who request a Check Exchange, or who request a Payroll Check Reissue for any reason are affected. … the completion of the second SFS lapsing event. NYS Payroll will issue PayServ bulletin board notices after the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2361-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsLocal Road Conditions in New York State
… Department of Transportation (DOT) has recently begun to collect data on the conditions of a subset of this group, … State – a percentage that varies quite a bit from place to place, with many rural towns (and one entire county) … below). Unfortunately, because the dataset is limited only to federally fundable local roads, it prevents citizens from …
https://www.osc.ny.gov/local-government/local-road-conditions-new-york-stateTown of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and … 1, 2010, through July 31, 2012. Background The Town of Amsterdam is located in Montgomery County and has a … The purpose of our audit was to review the Towns accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Dayton – Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Daytons Towns progress as of November 2024 in implementing our recommendations in the audit report Town of Dayton Supervisors Records and Reports 2019M189 released in January 2020
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-189-fChittenango Central School District – Audit Follow-Up (2023M-155-F)
… County. The District is governed by an elected nine-member Board of Education (Board), responsible for managing and controlling financial … staff, for the District’s day-to-day management under the Board’s direction. The Director of Technology (Director) is …
https://www.osc.ny.gov/local-government/audits/school-district/2026/03/20/chittenango-central-school-district-audit-follow-2023m-155-fSt. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)
… Audit Objective Determine whether the St. Lawrence County Industrial Development Agency – Local Development Corporation … period ($200,000 annually) to the St. Lawrence County Industrial Development Agency (IDA) without a written … Determine whether the St Lawrence County Industrial Development Agency Local Development Corporation …
https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporationArchived: Legislative Session 2019–2020
… (BANs) Renewals Issued 2015 Through 2020 – Signed into law on August 24, 2020 as Chapter 157 of the Laws of 2020 – … Audit Local Development Corporations (LDCs) – Signed into law on December 20, 2019 as Chapter 710 of the Laws of 2019 – … System (collectively NYSLRS). Abandoned Property – A.8314 (Weinstein) – To include unclaimed virtual currency within the …
https://www.osc.ny.gov/legislation/archived-legislative-session-2019-2020AFR Modernization – Uploading Financial Data with Bulk Load
This webinar is one in a series preparing local officials for the new Annual Financial Report (AFR) currently being developed by our staff at the Office of the State Comptroller (OSC). In this session, attendees will learn how to upload Financial Statement data into the AFR using a newly developed b
https://www.osc.ny.gov/files/local-government/academy/pdf/afr-modernization-bulk-load-09-22-22.pdfWall Street Bonuses Went Up In 2013
… industry in New York City has stabilized. DiNapoli’s office releases an annual estimate of cash bonuses paid to … who work in New York City during the traditional bonus season. Bonuses paid by firms to their employees located … The securities industry, for example, accounted for 22 percent of all private sector wages paid in New York City …
https://www.osc.ny.gov/press/releases/2014/03/wall-street-bonuses-went-2013Town of Laurens - Budget Review (B4-14-21)
… and expenditure projections in the Town’s tentative budget for the 2015 fiscal year are reasonable. Background The Town … Fiscal Stress Monitoring System. The 2015 tentative budget for the Town’s funds totals $1,311,410 and is funded by … and expenditure projections in the Towns tentative budget for the 2015 fiscal …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Spackenkill Union Free School District – Professional Services (2021M-89)
… the procurement of professional services and entered into written agreements with service providers. Key Findings … Paid a professional service provider $273,551 without a written service agreement. Last sought competition for … procured and in compliance with District policy, and that written agreements are entered into. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/spackenkill-union-free-school-district-professional-services-2021m-89DiNapoli: Local Sales Tax Collections Up Over 12% in Second Quarter of 2022
… In contrast, year-over-year growth in total collections for the counties and cities in the rest of the state slowed … decreases were seen in upstate counties whose collections, for the most part, had rebounded quickly after the first wave … Monthly Local Sales Tax Collections by County and Region (for detailed quarterly and monthly breakdown) Track state and …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-local-sales-tax-collections-over-12-second-quarter-2022DiNapoli: Former Pulteney Fire District Treasurer Sentenced in $6,800 Theft of Fire District Funds
… Lisa Stone, the former treasurer of Pulteney Fire District … Lisa Stone was sentenced to five years probation and ordered …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-former-pulteney-fire-district-treasurer-sentenced-6800-theft-fire-district-fundsState Agencies Bulletin No. 2027
… or fifteen (15) or more years of continuous service * at a base annual salary equal to or greater than the Job Rate … annual salaried service, Paid Military Leave, Sick Leave at Half Pay, and Paid COVID Leave) or time on Workers’ … that was previously upward reallocated, whose salary at the time of the reallocation was equal to or greater than …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2027-april-2022-managementconfidential-mc-longevity-lump-sum-lls-paymentUnitedHealthcare Insurance Company of New York: Overpayments for Physician-Administered Drugs (2021-S-32)
To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed physician-administered drugs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s32.pdfImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (2022-S-16)
To determine whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as inpatient claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s16.pdfQueens Centers for Progress – Compliance With the Reimbursable Cost Manual (2022-S-41)
To determine whether the costs reported by Queens Centers for Progress (QCP) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s41.pdfNotice of Hearing Requirement for Establishment or Extension of Town Special Districts
Office of the New York State Comptroller, Appendix A Notice of Hearing Requirement for Establishment or Extension of Town Special Districts
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/Appendix-A-Notice-Hearing-Requirements.pdf