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Comptroller DiNapoli Releases State Audits
… (DOH): Improper Payments Related to the Medicare Buy-In Program (Follow-Up) (2014-F-12) An initial audit report issued in October 2012 determined that, from March 2006 through … (totaling about $26.8 million) for people enrolled in the Medicare buy-in program. In a follow-up, auditors …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsCompliance With Executive Order 95 (Open Data)
… Objectives To determine whether the Office of Parks, Recreation and … with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services (ITS) under … To determine whether the Office of Parks Recreation and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/compliance-executive-order-95-open-dataDiNapoli Bolsters State Pension Fund Support of LGBTQIA+ Equity & Inclusion at Portfolio Companies
… sexual orientation and gender identity data to guide talent development, increase productivity, and communicate to … in assessing whether the companies are bringing in new talent, whether these employees are retained, how effectively … from the widest pool of candidates and retaining talent are better positioned for long-term success. According …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-bolsters-state-pension-fund-support-lgbtqia-equity-inclusion-portfolio-companiesVI.4 Reappropriations Overview – VI. Budgets
… and CUNY state operations appropriations is from July 1st to June 30th of the fiscal year plus the carryover period. … created or associated with transfers and interchanges do not get reappropriated with the related parent appropriation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi4-reappropriations-overviewUnadilla Valley Central School District – Non-Resident Special Education Student Tuition (2022M-44)
… tuition (NRT) rates for special education students in accordance with regulations. Key Findings Officials did not establish NRT rates for special education students in accordance with regulations. The District’s NRT rates … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/unadilla-valley-central-school-district-non-resident-special-educationI.3 Guide to Financial Operations Account Codes Procedure – I. OSC Guide to Financial Operations Overview
… accounting codes. This chapter provides useful information to assist users with document preparation and acts as a … system processing. OSC will periodically update Chapter IV in conjunction with system table updates. This ensures that … in the Guide at all times. If agencies require updates to the SFS-related account codes, agencies must notify OSC. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i3-guide-financial-operations-account-codes-procedureHousing Preferences for Veterans (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Housing Preferences for … had extended the right of preference for housing to many more veterans, few actually benefited due to inaction … To determine the extent of implementation of the three …
https://www.osc.ny.gov/state-agencies/audits/2015/01/29/housing-preferences-veterans-followRipley Central School District – Financial Management (2021M-23)
… and District officials properly managed fund balance in accordance with statute. Key Findings The Board and … District officials did not properly manage fund balance in accordance with statute. The Board and District officials: … appropriations and appropriated fund balance, resulting in surplus fund balance exceeding the 4 percent statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-financial-management-2021m-23XI.2.A Thresholds – XI. Procurement and Contract Management
… § 112(3), which covers contracts where the State agrees to give consideration other than the payment of money, is … of this Chapter, for additional information). CONTRACTS NOT SUBJECT TO COMPTROLLER APPROVAL Contracts valued under … without conducting a formal competitive process and do not affect the thresholds set forth above under “OSC …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2a-thresholdsNewark Valley Fire District – Audit Follow-Up (2020M-30-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Newark Valley Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report … end of our audit. The audit included five recommendations to help the Board of Fire Commissioners (Board) improve their …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fDiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery
… In the emergency response to Superstorm Sandy, the state … (DMNA) used a catering company which tacked on $20,000 in excessive costs, according to a report released today by … In the emergency response to Superstorm Sandy the state Division of Military and Naval …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recoveryOversight of Direct Placement of Children (2017-S-30) (90-Day Response)
To determine whether the Office of Children and Family Services (OCFS) has effective controls in place to ensure that children placed in the direct care of ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-17s30-response.pdfOversight of Direct Placement of Children (2017-S-30)
To determine whether the Office of Children and Family Services (OCFS) has effective controls in place to ensure that children placed in the direct care of...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-17s30.pdfWoodbourne Fire District – Audit Follow-Up (2023M-98-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, as of November 2025, in implementing our recommendations in the audit report … records and reports or provided regular financial reports to the Board. Perform a thorough audit of all claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fPlainville Fire District – Audit Follow-Up (2021M-31-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Plainville Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the audit report … or realistic budgets. Budgets underestimated transfers to reserves and overestimated appropriations. Adopt a fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fSUNY Bulletin No. SU-261
… Purpose To notify SUNY agencies of a new deduction code for after tax (ROTH) contributions to the 403(b) plan Affected Employees All SUNY employees … To notify SUNY agencies of a new deduction code for after tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-261-new-403b-after-tax-deferred-annuity-plan-roth-sunyArea #10 – Firewalls and Intrusion Detection – Information Technology Governance
… Networks that are connected to the Internet are physically connected to unknown networks … plan for that network. Therefore, it is important that you provide for a periodic manual review of network activity … It is important that a local government or school have comprehensive written procedures for reporting security …
https://www.osc.ny.gov/local-government/publications/it-governance/area-10-firewalls-and-intrusion-detectionTechnology Transfer Program and Royalty Payments
… Program The Research Foundation’s mission is to provide talent, services, and technology that empower SUNY to …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/technology-transfer-program-and-royalty-paymentsSouth Butler Fire District – Audit Follow-Up (2020M-155-F)
… The District encompasses parts of the Towns of Butler and Savannah in Wayne County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/south-butler-fire-district-audit-follow-2020m-155-fContinuity of Operations Planning (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations made in our initial audit report, Division of Homeland Security … The Division encourages and supports State agency efforts to develop agency-specific Continuity of Operations Plans …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/continuity-operations-planning-follow