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Legal Aid Society
… social workers, investigators, etc.) to minors residing in ten New York counties. To carry out the AFC Program in the New York City region, for the period January 1, 2010 … reconcile fringe benefits at year end, moved funds in every non-personal services budget category without …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyEnforcement of Commission Orders and Other Agreements
… its responsibilities, the Commission reviews and approves utility companies’ applications for potential mergers and … the approved acquisition/merger, or even revoke a utility’s license. The Commission also has the statutory … include advising the Commission on rate determinations, utility financing, consumer protection, and safety and …
https://www.osc.ny.gov/state-agencies/audits/2020/03/03/enforcement-commission-orders-and-other-agreementsPayroll Improvement Project Bulletin No. PIP-010
… plans will be maintained separately in v 9.2. Refer to Payroll Bulletin PIP-014, ORP/VDC Arrears Deductions for … questions related to this bulletin may be directed to the Payroll Improvement Project mailbox. Please include “Bulletin … Payroll Improvement Project Bulletin No PIP010 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-010-changes-pension-plans-payserv-92State Comptroller DiNapoli Releases Municipal & School Audits
… officials must conduct a minimum of 12 evacuation and lockdown drills for each building and three bus drills for …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-auditsMaking Adjustments to Earnings and Days Worked – Enhanced Reporting
NYSLRS employers use adjustment reports to correct earnings or days worked Adjustments are made by adding or subtracting from previously reported data
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/making-adjustments-earnings-and-days-workedProblem Gambling Treatment Program (Follow-Up)
… included in our initial audit report Problem Gambling Treatment Program ( 2018-S-39 ) . About the Program … is responsible for administering the State’s problem gambling treatment program which includes: defining problem gambling services; developing and ensuring access to …
https://www.osc.ny.gov/state-agencies/audits/2020/05/07/problem-gambling-treatment-program-followVillage of Ocean Beach – Credit Card Usage (2022M-206)
… of purchases include: $134,742 from a home improvement store, $85,506 for fuel purchases, $25,140 from an online …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206City of Newburgh – Budget Review (B6-15-24)
… in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Newburgh, located in … State Comptroller for review while the deficit obligations are outstanding. Key Findings Based on the 2016 invoice … increased salary costs when two expired contracts are settled. The City’s proposed budget complies with the tax …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Orleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… $59,571, were recorded without a model or serial number. A wheel balancer and a portable video magnifier, purchased for …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… projects, and it entered into four sublease agreements with businesses. Key Findings The Board has not established … to monitor projects and subleases and ensure compliance with agreement terms. Enforce recapture provisions if a … sublessee does not meet performance expectations or comply with project or sublease agreement terms. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… Purpose of Audit The purpose of our audit was to assess internal … Background The Salem Central School District is located in Washington County and is governed by the Board of Education … lacking one or more of the following items: profit and loss statements, up-to-date activity ledgers, and inventory …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomVillage of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… our audit was to review the Village’s financial condition and its accountability over the water and sewer funds for the period June 1, 2012 through May 31, … is located in the Town of Coxsackie in Greene County and has approximately 2,800 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityTown of Eastchester – Parking Ticket Collections (2012M-246)
… of our audit was to examine the Court receivables for parking offenses for the period January 1, 2010, to May 31, … 2011, to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in fines for parking violations. Key Findings The Court’s parking ticket …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246Selected Controls Over the Property Tax Assessment Process
… controls to ensure the accurate determination of property tax valuations and assessments. We also determined … of Finance (DOF) is responsible for assessing all real property throughout the City – approximately 1.05 million properties each year. Property in New York City is divided into four different …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/selected-controls-over-property-tax-assessment-processState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … of Medicaid Eligibility Determined by the New York State of Health System (NYSOH) (Follow-Up) (2017-F-4) An … including three that had been vacant for more than a year. State Education Department (SED): The New Interdisciplinary …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0DiNapoli: Wall Street 2022 Bonuses Fell 26% From Previous Year, Return to Pre-Pandemic Levels
… P. DiNapoli’s annual estimate. Rising interest rates and fear of a recession led to significantly less profits on … income tax revenue, as anticipated by New York state and the city. “Wall Street’s cash bonuses were expected to … about 190,800 people, the highest level in more than two decades. DiNapoli estimates that 1 in 11 jobs in the city …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-wall-street-2022-bonuses-fell-26-previous-year-return-pre-pandemic-levelsDiNapoli: Federal Actions Threaten New York's Farms and Food Production
… New York farmers are under increasing economic and financial … of federal policy changes, including higher tariffs, cuts to certain agricultural programs, and stricter immigration … policies, according to a report released today by New York State Comptroller Thomas P. DiNapoli. These …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-federal-actions-threaten-new-yorks-farms-and-food-productionIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… that allows for separate accounting for individual fund receipts and disbursements AND the pooling of cash … Patient Services 1% of each general hospital's gross revenue received for inpatient hospital services credited to … gifts, grants, or donations for a specific purpose (e.g. income tax check-off). 31602 Unrestricted Receipt of gifts, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Universal Pre-Kindergarten … to be safe and suitable for children and maintained in a state of good repair and sanitation. Our initial audit … were complying with health and safety requirements. In addition, we found a wide disparity in the way UPK …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followMedicaid Program – Medicaid Claims Processing Activity October 1, 2015 Through March 31, 2016
… weights; $389,813 in improper payments for inpatient, clinic, durable medical equipment, transportation, and eye …
https://www.osc.ny.gov/state-agencies/audits/2016/11/30/medicaid-program-medicaid-claims-processing-activity-october-1-2015-through-march-31-2016