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Inspecting Highway Bridges and Repairing Defects (Follow-Up) (2015-F-19)
To determine the extent of implementation of the four recommendations included in our initial report, Inspecting Highway Bridges and Repairing Defects
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15f19-response.pdfAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up) (2018-F-27)
To determine the extent of implementation of the three recommendations included in our initial audit report, Awarding and Oversight of Statewide...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f27.pdfDiNapoli: 26 School Districts in Fiscal Stress
… Sandy Creek (Oswego); and Schenevus (Otsego). A report released by DiNapoli today in conjunction with the … 29, 2017. Today's announcement does not include scores for the dependent school districts in the "Big Four" cities … of Buffalo, Rochester, Syracuse and Yonkers. Information for these districts will be incorporated into the scoring for …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressState Comptroller DiNapoli Releases State Audits
… in addressing the issues identified in the initial report. State Education Department (SED): Birch Family … Cost Manual (2016-S-74) Birch is a New York City-based not-for-profit organization authorized by SED to provide … disabilities who are between the ages of 3 and 5 years. For the two fiscal years ended June 30, 2013, auditors …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsTown of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)
… Background The Town is located in Seneca County and has a population of approximately 9,000. The Town is governed by an …
https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-fState Police Bulletin No. SP-196
… Agreement between New York State and NYSPIA, provides for two (2) lump sum payments in the amount of 0.5% of the members basic annual salary for the period of 04/07/2016 to 04/05/2017 and 0.5% of the … Agency Actions Review NPAY 590 – Address Move Update Report, per Payroll Bulletin No. 1016 . Control-D Reports …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-196-april-2016-and-april-2017-retroactive-lump-sum-payments-state-policeVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… [read complete report - pdf] Audit Objective Determine whether the Board … Did not ensure all disbursements were supported and for proper purposes. Began to effectively enforce the … law. 1 Ensure disbursements are adequately supported and for proper purposes. Annually audit the Clerk-Treasurer’s …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mDiNapoli: Former Poestenkill Employee Charged With Stealing $3,000 From Town
… the former Town of Poestenkill administrative assistant, for allegedly stealing more than $3,000 in town funds over a … District Attorney Donnelly and the New York State Police for their partnership in making sure she will be held … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-former-poestenkill-employee-charged-stealing-3000-townCity of Troy – Budget Review (B20-5-11)
… [ read complete report ] Purpose of Budget Review The purpose of our budget …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11State Police Bulletin No. SP-195
… Purpose To inform the agency of OSC’s automatic processing Affected … members basic annual salary for the period of 04/07/2016 to 04/05/2017 and 0.5% of the members basic annual salary for … be returned with a completed Next of Kin Affidavit ( Form AC 934-P ), original Death Certificate and a Report of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-195-april-2016-and-april-2017-retroactive-lump-sum-payments-state-policePort Jefferson Union Free School District - Claims Processing (2018M-055)
… [read complete report - pdf] Audit Objective Determine whether the Board had … established and implemented a well-designed system for processing claims, there were no recommendations as a result of this audit. District officials agreed with our report. … Port Jefferson Union Free School District Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… Purpose of Audit The purpose of our audit was to determine if the District established … South Fallsburg Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsReview of the Five-Year Financial Plan for the City of New York - February 2004
Continued favorable economic news has allowed the City to upgrade its economic forecasts since the November Plan.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-13-2004.pdfManagement of Indoor Air Quality for Individuals With Asthma (2020-S-59) 180-Day Response
To determine if the Department of Health (Department) effectively identified poor housing conditions for residents with asthma and worked with Local Health Departments (LHDs) to ensure home visits were prioritized.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s59-response.pdfMedicaid Program: Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36-response.pdfCantalician Center for Learning – Compliance With the Reimbursable Cost Manual (2022-S-7) 180-Day Response
To determine whether the costs reported by Cantalician Center for Learning on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s7-response.pdfSt. Mary’s Hospital for Children, Inc.: Compliance With the Reimbursable Cost Manual (2021-S-38)
To determine whether the costs reported by St. Mary’s Hospital for Children, Inc. on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented under the State Education Department’s guidelines ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s38.pdfSecond Quarter Local Sales Tax Collections Down Significantly; June Collections Improve for Most Regions
Sales tax revenue for local governments in the second quarter of 2020 totaled $3.3 billion, a decline of $1.2 billion compared to the same period last year.
https://www.osc.ny.gov/files/local-government/publications/pdf/2020-local-sales-tax-collections-second-quarter.pdfAccounting and Financial Reporting for Other Postemployment Benefits as Required by GASB Statement 75
This bulletin provides information regarding the accounting treatment for other post-employment benefits (OPEB) and guidance.
https://www.osc.ny.gov/files/local-government/publications/pdf/GASB-75-OPEB.pdfProtecting Sensitive Data and Other Local Government Assets: A Non-Technical Cybersecurity Guide for Local Leaders
The Office of the New York State Comptroller provides many resources to assist you in addressing cybersecurity risks.
https://www.osc.ny.gov/files/local-government/publications/pdf/cyber-security-guide.pdf