Search
Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)
… larceny in the fourth degree, was sentenced to 90 days in jail and five years of probation and was ordered to pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/10/09/spencer-volunteer-fire-company-apparent-misappropriation-fundsTown of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate … Volunteer Fire Company No. 1, Inc. is located in the Town of Olean, Cattaraugus County, and provides fire protection … Town of Olean Volunteer Fire Company No 1 Inc Controls Over …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overIslip Terrace Fire District – Claims Audit and Payroll (2015M-49)
Islip Terrace Fire District Claims Audit and Payroll 2015M49
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Town of Butler – Financial Management (2024M-119)
… townwide and TOV funds. As of December 31, 2023, the funds had a combined total of $1.5 million, equaling 64 and 138 … audit also identified a $250,000 encumbrance for a plow truck that was not recorded in the accounting records or …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119Willsboro Fire District – Financial Controls (2014M-156)
… Willsboro Fire District is a district corporation of the State, distinct and separate from the Town of Willsboro and … balances in the check book registers, maintain accounting records with cash accounts and subsidiary revenue and … Board did not conduct an annual audit of the Treasurer’s records for the 2013 fiscal year. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156LaGrange Fire District – Board Oversight (2014M-127)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period January 1, 2012 … through December 13, 2013. Background The LaGrange Fire District is a district corporation of the State, distinct and separate from … LaGrange Fire District Board Oversight 2014M127 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Town of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… District boundaries are determined and documented on a map and that all District properties are charged ad valorem …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Unified Court System Bulletin No. UCS-195
… Purpose To provide information to UCS regarding the end of calendar year 2013 (Pay Period 20C) processing for judges in the Unified Court System. Affected Employees Judges in the … To provide information to UCS regarding the end of calendar year 2013 Pay Period 20C processing for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-195-end-calendar-year-2013-processing-judgesCUNY Bulletin No. CU-576
… To notify agencies of additional PSC dues and agency shop fees that may be taken for certain CUNY PSC employees. … units CB, GA, and T8 that did not pay dues or agency shop fees in the paycheck dated September 1, 2016 Background … the payroll system does not take union dues or agency shop fees because the check is confirmed before the effective …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-576-professional-staff-congress-psc-additional-duesComptroller DiNapoli Releases State Audits
… with the collection of payments. The system used to track outstanding penalties was incomplete and often … education provider of center- and home-based services to infants, toddlers, and preschool-age children in nine … costs consisting of salary and fringe benefits paid to the director’s husband and bonuses paid to some personnel; …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-audits-0Comptroller DiNapoli Releases State Audits
… from New York City restaurants for employees who were not on travel assignments as well as to pay for the office’s … or whose property they might damage as a result of an accident. Auditors found that for the fiscal years ended …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsVirtual Currency Licensing (Follow-Up)
… of the six recommendations included in our initial audit report, Virtual Currency Licensing (Report 2022-S-18 ). About the Program The Department of … of the six recommendations included in our initial audit report Virtual Currency Licensing Report 2022S18 …
https://www.osc.ny.gov/state-agencies/audits/2025/12/04/virtual-currency-licensing-followCVS Caremark – Effectiveness of CVS Caremark Audits of the Empire Plan Prescription Drug Program
… program that includes, but is not limited to, conducting on-site audits of pharmacies, providing audit reports to … conducts three main types of audits: concurrent audits, on-site audits, and Medicare Part D compliance reviews. … Plan claims and expanded field audits were not conducted on several large chain pharmacies, such as CVS and Walgreens. …
https://www.osc.ny.gov/state-agencies/audits/2025/10/02/cvs-caremark-effectiveness-cvs-caremark-audits-empire-plan-prescription-drug-programNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)
… providing fiscal oversight of the homeless shelters. In March 2014, DHS contracted with the Institute for Community … amended twice for a total of $35.6 million during the 2015-16 to 2019-20 fiscal years to an aggregate cost of … The objective of our initial audit, issued on September 16, 2022, was to determine whether DHS was effectively …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteMedicaid Program – Overpayments for Medicare Part C Claims
… whether Medicaid made improper payments on Medicare Part C claims for recipients covered by Medicare Advantage … 2018 through April 2023. About the Program Under Medicare Part C, private insurance companies administer Medicare … as the correct payment amount. Key Findings We analyzed Part C claims for hospital-based inpatient and outpatient …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/medicaid-program-overpayments-medicare-part-c-claimsHebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… by SED to provide full-day and half-day Special Class (SC) and Special Class in an Integrated Setting (SCIS) … for the audited cost-based programs. In addition to the SC and SCIS programs, Hebrew Institute operated two other SED …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… With the Safe Schools Against Violence in Education Act (2013-S-71). Background The Safe Schools Against Violence in Education Act (SAVE Act) was enacted in July 2000 to address the need to provide …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followInternal Control System Components
… the New York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to … its operations. The Division of the Budget’s Budget Policy and Reporting Manual Bulletin B-350 requires the head of each … Act by April 30 of each year by submitting a Certification and Internal Control Summary describing the internal control …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsCompliance With Jonathan's Law
… and documents related to reportable incidents within 21 days of either the conclusion of the investigation or the … persons when requested or are not providing them within 21 days of the request or the conclusion of the investigation …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/compliance-jonathans-lawState Comptroller DiNapoli Releases Audits
… A program’s eligibility for certification is contingent on the results of an OASAS inspection. Auditors found OASAS …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-audits