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Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash investments and … Key Findings The Board did not limit depositories to banks and trusts, as required by statute. The Treasurer paid credit card claims prior to Board approval. The Board did not ensure that travel was …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Town of Parish - Financial Condition and Supervisor's Records (2019M-58)
Determine whether the Board adequately managed the Towns financial condition and received accurate financial reports to help it do so
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-parish-financial-condition-and-supervisors-records-2019m-58Village of Sackets Harbor – Budgeting and Financial Management (2020M-28)
… From 2016-17 through 2018-19, budgeted appropriations in the general, water and sewer funds exceeded actual … Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2020/07/02/village-sackets-harbor-budgeting-and-financial-management-2020m-28Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting practices, and … The purpose of our audit was to review the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Town of Covert – Financial Management and Justice Court (2015M-180)
… May 20, 2015. Background The Town of Covert is located in Seneca County and has a population of approximately 2,200. … Ensure that budgets are structurally balanced by developing long-term financial and capital plans and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/11/town-covert-financial-management-and-justice-court-2015m-180Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… card policies. Obtain and attach proof of attendance at conferences for each authorized District traveler and ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… cash disbursements, fundraising or the audit of claims. Bingo operations did not follow applicable regulations. … procedures to ensure compliance with State regulations for bingo operations. Establish procedures for each fundraiser …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesXI.18.B Procurement Lobbying Act – XI. Procurement and Contract Management
… whose contracts are subject to the State Comptroller’s approval, the Office of the State Comptroller (OSC) will … material change in a procurement contract resulting in a financial benefit to the offerer is covered by the provisions … to a governmental entity. ( Note: To satisfy the requirement regarding offerers’ disclosure, the governmental …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18b-procurement-lobbying-actXI-A.3 Purchase Orders – XI-A. Purchasing
… maintenance of purchase orders. Overview A purchase order (PO) is an ordering document authorizing a vendor to provide … the agency’s authority as set in law or by contract. The PO communicates critical information to the vendor including … for a purchase using a PCard, the agency must check the box on the PO to indicate the use of the PCard, and then …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a3-purchase-ordersDiNapoli Releases Report on FY 2027 Proposed Executive Budget
… the proposed State Fiscal Year (SFY) 2027 Executive Budget warns the trajectory of projected state spending is estimated to increase at a rate faster than expected revenues, creating … the proposed State Fiscal Year SFY 2027 Executive Budget warns the trajectory of projected state spending is …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-releases-report-fy-2027-proposed-executive-budgetDiNapoli: MTA Budget Gaps Driven By Fare Revenue Drop
… of the MTA’s total revenue. Today, fare revenue makes up only 24.5% of the MTA’s $15.7 billion in revenue, excluding …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-mta-budget-gaps-driven-fare-revenue-dropOversight of Residential Domestic Violence Programs (Follow-Up)
… in our initial audit report, Oversight of Residential Domestic Violence Programs (Report 2017-S-16 ). About the … and ensure safe and healthy living conditions. Victims of domestic violence are a vulnerable population and constitute … housing – and for whom homelessness is a daily threat. The Domestic Violence Prevention Act (Act) of 1987 (Article 6-A …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/oversight-residential-domestic-violence-programs-followOversight of School Safety Planning Requirements (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Oversight of School Safety … To determine the extent of implementation of the five recommendations included in our initial audit report Oversight of School Safety …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followAccess Controls Over Student Information Systems (2014-MR-1)
… and strengthen controls to ensure individuals are assigned only those access rights needed to perform their duties. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1DiNapoli Honors Community Leaders During Lunar New Year Celebration
… New York State Comptroller Thomas P. DiNapoli hosted a reception in celebration of Lunar New Year on Thurs., Jan. 30 in Brooklyn, New York. Photos of the event, including the individuals and … New York State Comptroller Thomas P DiNapoli hosted a …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationCost-Saving Ideas: Managing Workers' Compensation Costs
… CostSaving Ideas Managing Workers Compensation Costs …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-managing-workers-compensation-costsState Agencies Bulletin No. 2324
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2025 increases to Location Pay, Supplemental … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2025 increases to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2324-april-2025-increases-location-pay-supplemental-location-payMedicaid Program – Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers
… the Restriction Program must receive certain care through only their designated health care providers or via referral …
https://www.osc.ny.gov/state-agencies/audits/2024/11/26/medicaid-program-managed-care-payments-services-not-coordinated-through-recipientOverpayments of Certain Medicare Crossover Claims (Follow-Up)
… extent of implementation of the five recommendations made in our audit report, Overpayments of Certain Medicare … Background Many Medicaid recipients are also enrolled in Medicare, the federal health care program for people 65 … years old with certain disabilities. Individuals enrolled in both programs are referred to as “dual-eligibles.” …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/overpayments-certain-medicare-crossover-claims-follow