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East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… assess the Library’s internal controls over cash receipts for the period January 1, 2012, through March 31, 2013. … elected members. The Library’s budgeted appropriations for the 2013 fiscal year were approximately $1.8 million. Key Finding We commend the Board for establishing adequate internal controls over the cash …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223United Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by United Cerebral Palsy Association of Nassau County Inc on its Consolidated Fiscal Reports were properly calculated adequately documented and allowable under the State Education Departments guidelines including the Reimbursable Cost Manual and
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualCity of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)
Determine whether City of Cortland (City) officials ensured claims for credit account purchases and employee reimbursements were properly supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/cortland-2020-141.pdfOpinion 98-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … to) FIRE COMMISSIONERS -- Powers and Duties (establishment of minimum service requirement for appointment to fire police … Whether a board of fire commissioners in its discretion may provide that …
https://www.osc.ny.gov/legal-opinions/opinion-98-20Oversight of Runaway and Homeless Youth (2019-S-47)
To determine if the Office for Children and Family Services (OCFS) is adequately overseeing runaway and homeless youth and facilities to ensure they meet...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s47.pdfReport on the State Fiscal Year 2019-20 Enacted Budget Financial Plan and Capital Program and Financing Plan, July 2019
The Enacted Budget Financial Plan for State Fiscal Year (SFY) 2019-20 projects tax receipts will grow by $5.7 billion or 7.6 percent this year.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2019-20.pdfHalfmoon Town Supervisor Sentenced To 12 Months In Prison
… State Comptroller Thomas P. DiNapoli and United States Attorney Richard S. Hartunian and Andrew W. Vale, Special … in our leaders. The FBI stands determined with our law enforcement partners to investigate those who would … taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at …
https://www.osc.ny.gov/press/releases/2015/12/halfmoon-town-supervisor-sentenced-12-months-prisonJowonio School – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Jowonio School (Jowonio) on its Consolidated Fiscal Reports (CFRs) were properly … including costs, that Jowonio reports to SED on its annual CFR. To be eligible for reimbursement, reported … reported over $7.6 million in reimbursable costs on its CFRs for four rate-based preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers (2016-S-67)
To determine whether the Department of Health made improper Medicaid payments for transportation services.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s67.pdfUnitedHealthcare: Out-of-Network Providers Upcoding Selected Evaluation and Management Services (2017-S-34)
To determine whether UnitedHealthcare sufficiently monitors out-of-network providers who routinely bill for higher-level Evaluation and Management services ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s34.pdfKortright Rural Fire District – Financial Activities (2022M-51)
Determine whether the Kortright Rural Fire District (District) Board of Fire Commissioners (Board) established adequate controls over financial activities to safeguard assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/kortright-2022-51.pdfSelected Wage Investigation Procedures
… activities for a sample of 150 of the 5,387 cases opened by the Division’s Albany, Buffalo, and Syracuse …
https://www.osc.ny.gov/state-agencies/audits/2021/03/03/selected-wage-investigation-proceduresWest Albany Fire District – Credit Card Purchases (2017M-15)
… of Audit The purpose of our audit was to determine whether credit card purchases were approved in advance and related … guidelines to identify individuals authorized to approve credit card purchases or the documentation required before … supporting documentation. Key Recommendations Ensure that credit card users obtain prior approval for purchases to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (2019-S-8)
To determine whether the Gaming Commission adequately monitors casinos to ensure revenues are appropriately collected, accounted for, and transmitted ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s8.pdfState Agencies Bulletin No. P-903
Hazard Duty and Safety Incentive Quarterly Reporting for 1996-97
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-903.pdfState Agencies Bulletin No. P-897
4/1/96 Perf/Inc for CSEA, PS&T and RRSU Unit Emp
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-897.pdfState Agencies Bulletin No. P-940
Hazard Duty and Safety Incentive Quarterly Reporting for 1997-98
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-940.pdfXIV.1 Outstanding Check Outreach and Escheatment – XIV. Special Procedures
… issued out of the Comptroller’s Refund Account and for payroll checks. The Department of Taxation and Finance (DTF) … address on file is not the payee’s current address. by certified mail – return receipt requested, a follow up … the second year following the calendar year of issuance. Certified mailings are not required if: the check is claimed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv1-outstanding-check-outreach-and-escheatmentSustainable Investments and Climate Solutions Program
… In June of 2019, Comptroller DiNapoli released a Climate … Action Plan , which provides a roadmap for the Common Retirement Fund (CRF) to address climate-oriented risks and … themes. In 2023, the Fund increased its SICS target to $40 billion from the initial goal of $20 billion …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programOnondaga County – Court and Trust Funds (2025-C&T-3)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. These actions are recorded in the county clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, funds from estates are entrusted to …
https://www.osc.ny.gov/local-government/audits/county/2025/09/26/onondaga-county-court-and-trust-funds-2025-ct-3