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Controls Over Vehicle Use and Transportation-Related Expenses
… Objective To determine whether the Department of Transportation (Department) has established adequate … sound transportation system. The Department is composed of 11 regional offices across the State, of which 10 operate repair shops responsible for the … To determine whether the Department of Transportation has established adequate controls to …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesManaged Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (Follow-Up)
… of the seven recommendations made in our initial audit report, Managed Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (Report 2016-S-60 ). About the Program Mainstream managed … them from managed care. We issued our initial audit report on June 13, 2018. The audit objective was to determine …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/managed-care-premium-payments-recipients-comprehensive-third-party-insurance-followManagement of Invasive Species
… Objective To determine if the Department of Environmental Conservation (Department) was … managing invasive species to prevent and mitigate the harmful effects of invasive species populations in New York State. The audit covers the period April 1, 2017 through November …
https://www.osc.ny.gov/state-agencies/audits/2020/07/23/management-invasive-speciesOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… Management and its regional offices, is responsible for enforcement and abatement (cleanup) of waste tire sites. DEC has established an enforcement policy to ensure timely abatement. To fund waste tire … and recycling efforts, the Environmental Conservation Law (Law) established a waste tire management and recycling …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followControls and Management of the Unemployment Insurance System (Follow-Up)
… the federal Coronavirus Aid, Relief, and Economic Security Act, also enacted in March 2020, created temporary … 2023 shows that the estimated fraud and improper payment rates for New York’s UI program have fallen since the height … in place as needed. From April 1, 2023 through March 31, 2024, DOL made UI payments totaling over $3.1 billion. The …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followImproper Payments for Brand Name Drugs (Follow-Up)
… of the three recommendations contained in our initial audit report, Improper Payments for Brand Name Drugs … Pharmacy Program, which is FFS. The objective of our initial audit, issued on December 13, 2022, was to determine … progress in addressing the problems we identified in our initial audit report. For example, they instituted a system …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/improper-payments-brand-name-drugs-followOversight of Career and Technical Education Programs in New York State Schools (Follow-Up)
… cosmetology, culinary, and vehicle maintenance. High school students involved in CTE are more engaged and graduate … non-profit entity that represents State CTE directors, the high school graduation rate for students who have completed …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/oversight-career-and-technical-education-programs-new-york-state-schools-followState Agencies Bulletin No. 1939
… of service credit in either BU01 or BU21. Note: There is no 2021 increase in the Hazardous Duty Pay payment amount for … State Agencies Bulletin No 1939 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1939-october-2021-increase-hazardous-duty-pay-arbitration-eligible-bu01SUNY Bulletin No. SU-319
… Tier 6 employees’ Savings Plans pages due to the two-year look back. Affected Employees Tier 6 New York State Education … the Percent of Earnings based on review of the “two-year look back” salary. Public query 92_2_YR_LOOKBACK_SUNY_ORP_P2 … from each row must be combined, determining the “two-year look back” salary. When this query prompts for: Calendar Year …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-319-two-year-look-back-tier-6-suny-optional-retirement-planOperational Advisory No. 22
… Subject: EE1 Procure to Pay Changes Summary Guidance: The Office of the State … EE1 Procure to Pay Changes Summary …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/22-ee1-procure-pay-changes-summarySUNY Bulletin No. SU-53
… Job Data Panel After payroll processing for pay period 4C is complete, OSC will automatically insert rows in the Job … If an employee has a row(s) on the Job Data record that is effective between June 8, 2000 and August 16, 2000, that is not summer service, the agency must submit the Action of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-53-march-1-2000-and-march-1-2001-salary-increases-employeesHenrietta Fire Company, Inc. – Board Oversight (2025M-71)
… operations? Audit Period January 1, 2023 – June 16, 2025 Understanding the Audit Area The Board must provide … and reported. As a result, the Company had an increased risk of theft, waste and abuse of Company resources. In … purchasing approximately $600 in gift cards for attendees at the Company’s annual membership banquet. Without detailed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71Cincinnatus Fire District – Board Oversight (2025M-77)
… not onsite. These assets included items such as computers, cameras and night vision goggles. Adopt: A required code of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/cincinnatus-fire-district-board-oversight-2025m-77Scarborough Fire District – Board Oversight (2025M-117)
… operations? Audit Period January 1, 2024 – February 28, 2025 We extended the audit period back to January 1, 2019 and … District’s 2018 through 2024 AFRs. The 2024 AFR was 244 days late as of October 31, 2025. The report includes five … must be prepared and forwarded to our office within 90 days. To the extent practicable, implementation of the CAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/scarborough-fire-district-board-oversight-2025m-117Town of Elmira Fire District No. 1 – Long-Term Planning (2025M-51)
… [read complete report – pdf] Audit Objective Did Town of Elmira Fire District No. 1 (District) officials establish … vehicle replacement costs, useful life and the creation of a new capital plan. Understanding the Audit Area A fire … The District is governed by an elected five-member Board of Fire Commissioners (Board), responsible for the general …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/town-elmira-fire-district-no-1-long-term-planning-2025m-51Town of Guilderland – Information Technology (2025M-61)
… technology (IT) assets against unauthorized use, access and loss? Audit Period January 1, 2024 – January 10, … and laptops) to perform day-to-day operations and access and store information collected by the Town. The Town … systems (including its IT assets and network) for Internet access and email, and to maintain various records, such as …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-information-technology-2025m-61Oxford Academy and Central School District – Lead Testing and Reporting (S9-25-12)
… 1 To aid in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of … water outlets for sampling or exemption as required by NYS Public Health Law and Department of Health (DOH) … water outlets for sampling or exemption as required by NYS Public Health Law and Department of Health DOH …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/oxford-academy-and-central-school-district-lead-testing-and-reporting-s9Auburn Industrial Development Authority – Project Approval and Monitoring (2025M-15)
… Office, including one active bond and 15 active Payments in Lieu of Taxes (PILOT) agreements. AIDA also had approximately $1.3 million in expenditures, including distributions of $1.27 million for … project owners submitted the required annual reporting form and supporting documentation (NY-45 forms) needed to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2025/04/25/auburn-industrial-development-authority-project-approvalDiNapoli Releases Municipal Audits
… and capital plans, among other issues. City of Amsterdam – Budget Review (Montgomery County) The significant revenue and expenditure projections in the 2025-26 proposed budget are reasonable. However, auditors …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsNY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… trustee of the Fund, said. “Sylvester McClearn has a long and proven track record in the financial industry and I have no doubt he will continue to build on our long … Manager program in good hands with Sly at the helm.” A photo of McClearn is available. About the New York State …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-director