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Improper Episodic Payments to Home Health Providers (Follow-Up) (2018-F-2)
To determine the implementation status of the two recommendations made in our initial audit report, Improper Episodic Payments to Home Health Providers
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-18f2.pdfImproper Episodic Payments to Home Health Providers (Follow-Up) (2018-F-2) 30-Day Response
To determine the implementation status of the two recommendations made in our initial audit report, Improper Episodic Payments to Home Health Providers
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-18f2-response.pdfBorough of Manhattan Community College: Controls Over Bank Accounts (Follow-Up) (2017-F-25)
To determine the extent of implementation of the three recommendations included in our initial report, Borough of Manhattan Community College: Controls Over...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17f25.pdfGuess? Inc Disclosure Policies
Board of Directors has agreed to publish a sustainability report that describes the Company's approach and business practices with respect to ESG matters.
https://www.osc.ny.gov/files/press/pdf/guess-disclosure-policies.pdfOversight of Transportation Services and Expenses (Follow-Up) (2023-F-37)
To determine the extent of implementation of the seven recommendations included in our initial audit report, Oversight of Transportation Services and Expenses.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f37.pdfVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… the Board of Trustees’ (Board’s) ability to make informed financial decisions was inhibited because the Village’s true financial position was unknown. The Clerk-Treasurers did not … as of August 9, 2024. The Clerk-Treasurers did not file periodic payroll reports or remit withholdings timely to the …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Message from the Comptroller – 2022 Financial Condition Report
… As State policymakers responded to the challenges of the COVID-19 pandemic and accompanying volatility in the State’s finances, New York ended the State Fiscal Year … As State policymakers responded to the challenges of the COVID19 pandemic and accompanying volatility in the …
https://www.osc.ny.gov/reports/finance/2022-fcr/message-comptrollerSouthwestern Central School District – Claims Audit (2025M-34)
… appointed claims auditor properly audit claims prior to payment? Audit Period July 1, 2023 – January 22, 2024 … district before they are paid or appoint a claims auditor to assume the board’s powers and duties to audit and approve claims. A proper claims audit ensures …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34VI.4 Reappropriations Overview – VI. Budgets
… is from April 1st – March 31st of the fiscal year plus the carryover period. The life of SUNY and CUNY state … is from July 1st to June 30th of the fiscal year plus the carryover period. Two-year appropriations generally …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewState Comptroller DiNapoli Releases Municipal & School Audits
… property tax collections within required timeframes or in a timely manner; remit real property tax collections … for sufficient budget appropriations, which could result in budget lines being overspent; 58 totaling $1.6 million did … sufficient supporting documentation, which could result in paying a claim that is not valid and legal; and 11 lists …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsAvoca Central School District – Procurement (2025M-29)
… procurement policies and procedures. When officials do not solicit competition during the procurement of goods … procurement policies and procedures When officials do not solicit competition during the procurement of goods …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-procurement-2025m-29Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … December 2022. The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Lake Placid Central School District – Transportation State Aid (2023M-95)
… District’s taxpayers will not benefit from the $18,842 in aid the District would have received upon State Education Department (SED) approval. In addition, if officials do not properly file the aid … State aid applications for the buses identified in this report. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95DiNapoli: 26 School Districts in Fiscal Stress
… Sandy Creek (Oswego); and Schenevus (Otsego). A report released by DiNapoli today in conjunction with the … (8.3 percent) and the Southern Tier (8.1 percent). The report also highlighted that 40 counties in the state had no … a list of school districts designated in fiscal stress, visit: …
https://www.osc.ny.gov/press/releases/2018/01/dinapoli-26-school-districts-fiscal-stressState Comptroller DiNapoli Releases State Audits
… Birch’s SED preschool cost-based programs. Department of Health (DOH): Optimizing Medicaid Drug Rebates (2017-F-9) … Lifespire provides assistance to individuals with mental developmental disabilities. Lifespire operates 118 … employment, and residential, behavioral, prevocational, mental health, and family support. For the two fiscal years …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsState Police Bulletin No. SP-196
… Strike/Disciplinary Fine 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt …
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)
… Did not ensure all disbursements were approved before payment and listed on an approved abstract. Did not ensure … Review, audit and approve all disbursements before payment, unless otherwise allowed by law. 1 Ensure disbursements are adequately supported and for …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mState Police Bulletin No. SP-195
… following: Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-195-april-2016-and-april-2017-retroactive-lump-sum-payments-state-policeOpinion 2007-3
… there have been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. … 63; 1991 Opns St Comp No. 91-35, p 106). Prior to the 1999 amendments, which became effective on August 2, 1999, a … in a negotiating unit was “increased”. The 1999 amendments to section 207-m expanded the scope of the statute …
https://www.osc.ny.gov/legal-opinions/opinion-2007-3Town of Seneca Falls – Procurement Audit Follow Up (2018M-143-F)
… town seneca falls audit follow up procurement …
https://www.osc.ny.gov/local-government/audits/town/2023/03/03/town-seneca-falls-procurement-audit-follow-2018m-143-f