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Town of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… Supervisor (Supervisor) maintain complete, accurate and current accounting records and reports? Audit Period January … A town supervisor must maintain complete, accurate and current accounting records and reports for informed … In January 2025, the Town hired a bookkeeper, and the current Supervisor began working with her to set up a new …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68Mastics-Moriches-Shirley Community Library – Claims Processing (2013M-166)
… have established adequate controls over the claims processing function that allow claims to be audited in a … clerk and/or Director reviews invoices for department head approvals before printing checks and a schedule of …
https://www.osc.ny.gov/local-government/audits/library/2013/08/09/mastics-moriches-shirley-community-library-claims-processing-2013m-166Cohoes City School District – Medicaid Reimbursements (2022M-107)
Determine whether the Cohoes City School District (District) maximized Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed parental consent forms.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cohoes-city-school-district-2022-107.pdfHousing Preferences for Veterans (Follow-Up) (2014-F-14)
We have followed up on the actions taken by officials of the New York City Department of Housing Preservation and Development (NYC HPD) to implement the recomm
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f14.pdfSmall Estates Affidavit (S.C.P.A. Section 1310)
If the account owner is deceased and there was no estate representative appointed by the courts, the surviving spouse or child of the deceased or the unreimburs
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/small-estates-affidavit.pdfVehicle and Heavy Equipment Purchase Program (Follow-Up) (2014-F-2), 30-Day Response
We have followed up on the actions taken by officials of the Port Authority of New York and New Jersey (Port Authority) to implement the recommendations contain
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f2-response.pdfVehicle and Heavy Equipment Purchase Program (Follow-Up) (2014-F-2)
We have followed up on the actions taken by officials of the Port Authority of New York and New Jersey (Port Authority) to implement the recommendations contain
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f2.pdfDiNapoli: NYC Department of Education is Not Doing Enough to Prepare Students for Higher Education
… significant racial, ethnic and geographic disparities in college readiness. “It is the DOE’s responsibility to … prioritize elementary and middle school intervention in city school districts where large numbers of students do … 71,210 students who were expected to graduate high school in 2019 and examined graduation rates, college enrollment and …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nyc-department-education-not-doing-enough-prepare-students-higher-educationRockland County – Budget Review (B23-6-8)
… of Rockland’s (County) proposed budget for the 2024 fiscal year are reasonable. Background The County, located in the … 468, its proposed budget for the next succeeding fiscal year. Key Findings Based on the results of our review, we … of Rocklands County proposed budget for the 2024 fiscal year are reasonable …
https://www.osc.ny.gov/local-government/audits/county/2023/11/10/rockland-county-budget-review-b23-6-8XII.8.B Matching – XII. Expenditures
… inspection information is optional on all purchase order lines for commodities. Vouchers that reference purchase order lines for commodities will be matched against the purchase order lines, associated receipts and, where applicable, inspection …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8b-matchingADAPT Community Network – Compliance With the Reimbursable Cost Manual
… organization authorized by SED to provide full-day Special Class and full-day Special Class in an Integrated Setting preschool special education … reported on the CFRs, and a School Age - Special Class program. The New York City Department of Education …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/adapt-community-network-compliance-reimbursable-cost-manualOpinion 92-26
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … LAW, §§4-136(1), (2), (3), 4-138: All expenses of a board of elections of a county outside the City of New York must be … Concerning the procedures by which the expenses of a board of elections of a county outside the City of New …
https://www.osc.ny.gov/legal-opinions/opinion-92-26State Agencies Bulletin No. 2386
… letter contained in the 2021-2026 Agreements between the State of New York and the Civil Service Employees Association (CSEA) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2386-2025-csea-and-pef-over40-comp-time-ii-cash-outTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, 2023 – August 6, 2025 … Area Town officials are responsible for distributing FFI tax proceeds in accordance with New York Insurance Law … special act stating otherwise, the statute states that FFI tax proceeds should be distributed to fire departments and …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Opinion 91-47
… asked our opinion with respect to the appropriate fee to be charged by a Surrogate's Court upon the filing of an … Concerning the appropriate fee to be charged by a Surrogates Court upon the filing of an …
https://www.osc.ny.gov/legal-opinions/opinion-91-47Improper Managed Care Payments for Misclassified Patient Discharges (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Improper Managed Care Payments … (MCOs) a monthly premium for each enrolled recipient and, in turn, the MCOs arrange for the provision of services for … for transfers and discharges are different and may result in lower payments for transfers. The objective of our initial …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/improper-managed-care-payments-misclassified-patient-discharges-followOversight of Select High-Technology Projects (Follow-Up)
… financial assistance to companies locating or expanding in New York. According to ESD officials, high-technology (high-tech) … are highly valued targets of economic development due to a belief that they will yield higher rates of growth, …
https://www.osc.ny.gov/state-agencies/audits/2025/04/15/oversight-select-high-technology-projects-followBelleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)
… District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act) training requirement to … 15, as required. Such training should address recognition of the warning signs, whom to turn to for assistance, and how …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-trainingDiNapoli: New York Must Do More To Reduce Maternal Deaths
… of Health (DOH) needs to do more to ensure maternal deaths and morbidity rates decline, according to an audit … “Despite New York’s efforts to reduce maternal deaths and pregnancy related health conditions, progress has … Maternal Mortality Review Initiative to reduce maternal deaths and morbidities. In 2018, the state created the …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsDiNapoli: School District Tax Levy Cap at 2%
… at 2%, up from 1.23% last year, according to data released today by State Comptroller Thomas P. DiNapoli. The tax cap, … at 2 up from 123 last year according to data released today by State Comptroller Thomas P DiNapoli …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-school-district-tax-levy-cap-2-percent