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Village of Pittsford – Audit Follow-Up (2017M-51-F)
The purpose of our review was to assess the Village’s progress, as of August 2020, in implementing our recommendations in the audit report released in July 2017.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pittsford-follow-up-2017-51-f.pdfCity of Elmira – Audit Follow Up (2017M-90-F)
The purpose of our review was to assess the City’s progress, as of May 2020, in implementing our recommendations in the audit report released in August 2017.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/elmira-2017-90-f.pdfTown of Carroll - Audit Follow Up (2013M-221F)
The purpose of our review was to assess the Town’s progress, as of October 2019, in implementing our recommendations in the audit report released in March 2014.
https://www.osc.ny.gov/files/local-government/audits/pdf/carroll-follow-up-2013-221f.pdfState Pension Employer Contribution Rates Announced for 2020-21, Assumed Rate of Return Lowered
… today announced the New York State and Local Retirement System (NYSLRS) employer contribution rates for State Fiscal … same as the previous year for the Employees’ Retirement System (ERS) with a small increase in rates for the Police and Fire Retirement System (PFRS). DiNapoli is also dropping the long-term …
https://www.osc.ny.gov/press/releases/2019/08/state-pension-employer-contribution-rates-announced-2020-21-assumed-rate-return-loweredNYS Common Retirement Fund Reports Second Quarter Results
… mortgages (22.8 percent), private equity (10.0 percent), real estate and real assets (8.5 percent) and credit, absolute return …
https://www.osc.ny.gov/press/releases/2020/11/nys-common-retirement-fund-reports-second-quarter-resultsMedicaid Program – Improper Payments for Ancillary Services Provided During Hospital Inpatient Admissions
… refer to health care services provided in the home, medical offices, clinics, and other freestanding sites. They can be classified … to verify recipient eligibility, provider credentials, and medical necessity. Other edits compare claims to each other …
https://www.osc.ny.gov/state-agencies/audits/2014/04/03/medicaid-program-improper-payments-ancillary-services-provided-during-hospital-inpatientVendor File Advisory No. 3
… Agencies should collect and record the email address and phone number for a vendor’s Primary Contact during the vendor … collect and record a Primary Contact’s email address and phone number. SFS recently updated the layout of the Vendor … primary contact that does not have an email address and/or phone number. Including a phone number and/or email address …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/3-obtaining-vendors-primary-contact-email-addressCity of Salamanca – City Comptroller’s Financial Reports (2023M-97)
… Discontinue the improper accounting practices put in place by the former Comptroller and accurately record …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-city-comptrollers-financial-reports-2023m-97Review of the Financial Plan of the City of New York - June 2018
The City of New York released a modification to its financial plan for FY 2018 and a new four-year financial plan covering fiscal years 2019 through 2022.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-2-2019.pdfSchool of Professional Studies - Procurement Card and Travel Card Purchases (2013-S-39), 90-Day Response
To determine if the City University of New York (CUNY) School of Professional Studies complied with the pertinent New York State and CUNY purchasing guidelines
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s39-response.pdfSchool of Professional Studies - Procurement Card and Travel Card Purchases (2013-S-39)
To determine if the City University of New York (CUNY) School of Professional Studies complied with the pertinent New York State and CUNY purchasing guidelines
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-13s39.pdfThe Financial Industry Crisis – Impact on the New York State Budget, September 2008
The State Comptroller maintains a close watch over the impact of all economic events for New York State and its local governments, including New York City.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-financial-industry-crisis-2008.pdfXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… RISKS IN PROVIDING GOODS OR SERVICES WITHOUT OSC CONTRACT APPROVAL A contractor providing goods or services prior to OSC approval of a contract assumes a risk of non-payment or reduced payment if approval of the contract is subsequently withheld. It is the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsCanajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… Volunteer Fire Department (Department) officials ensured that financial activities were properly recorded and … Key Findings Department officials did not ensure that financial activities were properly recorded and … Volunteer Fire Department Department officials ensured that financial activities were properly recorded and supported …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesPembroke Central School District – Extra-Classroom Activity Funds (2023M-136)
… all ECA funds were properly used. For example: One club advisor did not deposit more than $3,500 in club fundraising activities until our audit began, which was more than six months after the club’s fundraising activity had taken place. The supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-extra-classroom-activity-funds-2023m-136Allegany Engine Company, Inc. – Internal Controls Over Financial Activities (2014M-176)
… Purpose of Audit The purpose of our audit was to determine whether Company … and reported and that Company money was safeguarded for the period January 1, 2013 through April 28, 2014. Background …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/allegany-engine-company-inc-internal-controls-over-financial-activities-2014m-176Marion Central School District – Tuition Reimbursements (2016M-11)
… July 1, 2012 through January 6, 2016. Background The Marion Central School District is located in the Towns of Arcadia, Marion, Ontario, Palmyra, Sodus, Walworth and Williamson in … Marion Central School District Tuition Reimbursements 2016M11 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… of Audit The purpose of our audit was to evaluate the Department’s financial operations for the period January 1, … 29, 2014. Background The Nanticoke Volunteer Fire Department was a not-for-profit organization which was … in the Towns of Nanticoke and Lisle in Broome County. The Department, which was governed by a four-member Board of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsComptroller DiNapoli Releases State Audits
… apparent business needs. Department of Transportation (DOT): Collection of Lease and Permit Revenues (Follow-up) … An initial report, issued in March 2013, determined DOT was not collecting all unpaid lease and permit fees. At … of graduation, or the recognized equivalent of such a certificate, from a U.S. high school. The two other students …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-auditsCompliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… State government utility expenses, fostering investment in smart buildings, protecting the environment and public health … energy-efficient products and services. EO 88 mandated a 20 percent collective improvement in the energy performance … ASEs’ compliance and performance toward the collective 20 percent target. OGS’ Division of Utilities Management …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-follow