Search
State Comptroller DiNapoli Releases Audits
… DHS contracted with the Institute for Community Living to provide a range of services for the homeless. Auditors … that DHS did not effectively monitor its contract to ensure reported costs are allowable, supported, and … $29 million for drugs dispensed after their termination date. Department officials made minor progress in addressing …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsCayuga County - Procurement and Claims Audit (2018M-274)
… whether County officials procured goods and services in accordance with the procurement policy and statutory … whether County officials procured goods and services in accordance with the procurement policy and statutory …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… aid (State aid) for seven new bus acquisitions resulting in a potential revenue loss of $477,200. During our audit, the Business Manager prepared and submitted State aid forms for … period. We estimate the District will pay about $11,000 in interest expense on the surplus debt proceeds. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busSherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… vacation accruals were not properly reduced by a total of 18 days, valued at $8,640. 16 employees used 34 days of leave that were not recorded in the leave tracking system. … Nine employees had leave balances that exceeded end-of-school-year allowances by 18 days. Five employees were …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Medicaid Program – Optimizing Medicaid Drug Rebates
… Purpose To determine whether the Department of Health (Department) is maximizing revenues from Medicaid … Medicaid prescription costs. Since January 1991, the State of New York has been able to recover a portion of the … implemented exclusionary rebate policies that were dubious when adopted or inadequately monitored thereafter, thus …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesWage Subsidy and Transitional Employment Programs
… Purpose To determine if the Office of Temporary and Disability Assistance (Office) adequately … into wage-paying jobs, and reimburse employers for costs (i.e., cost of the wages and fringe benefits paid to … makes performance-based payments to WSP/TE contractors when participants achieve certain employment milestones. …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsPublic Safety – 2021 Financial Condition Report
… Number of Crimes and Crime Rates Rise for the First Time in Eight Years The number of crimes in seven categories … percent to 341,908 in 2020, according to preliminary data reported to the State Division of Criminal Justice Services … percent)—were held in 126 State and local correctional facilities, which include: 50 State correctional facilities; …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyDiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… Voter participation for school district budgets statewide more than tripled to 1.6 …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownTown of Crawford – Town Clerk (2021M-82)
… third-degree grand larceny and first-degree tampering with public records, and she agreed to pay $21,296 in restitution …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Town of Waterloo – Financial Management (2022M-7)
… report - pdf] Audit Objective Determine whether the Town of Waterloo (Town) Board and Town Supervisor (Supervisor) … Supervisor did not effectively manage the Town’s financial operations, and were unaware of the Town’s true financial position, because the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Hamburg Central School District - Information Technology (2019M-10)
… corrective action. Appendix B includes our comment on the District’s response. … Determine whether information …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/03/hamburg-central-school-district-information-technology-2019m-10Kingston Housing Authority – Board Oversight (2020M-103)
Determine whether the Board of Commissioners Board provided adequate oversight of Kingston Housing Authority Authority operations
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Controls Over Equipment
… The remaining item was recorded as a $148,289 anesthesia machine instead of four physiological monitors. An HP …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentSUNY Bulletin No. SU-183
… to SUNY System Administration, who will then forward it to OSC in an Excel file format. All Discretionary Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-183-2011-uup-1-discretionary-increaseOpinion 92-43
… AND HIGHWAYS -- Highway Supplies and Equipment (necessity to obtain prior town board approval for purchases of); … SUPERINTENDENT OF HIGHWAYS -- Powers and Duties (necessity to obtain prior town board approval for purchases); … and procedures) TOWN BOARD -- Powers and Duties (authority to require prior board approval in procurement policies and …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Elevator Safety
… Purpose To determine whether elevator inspections and tests are done timely and properly by inspectors who have … New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of more than 1 million … and the Rules of the City of New York. DOB is responsible for enforcing these codes and rules. DOB inspects some …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyOpinion 94-32
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-94-32State Comptroller DiNapoli Releases Municipal & School Audits
… local government audits were issued. Hicksville Union Free School District – Managing Network User Accounts (Nassau County) … accordance with statutory requirements. In addition, the accounting functions performed by staff were not always …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School District Audits
… result, BOCES has an increased risk of unauthorized access to and use of the BOCES network and potential loss of important data. In addition to sensitive information technology (IT) control weaknesses … with administrative rights or establish written procedures for granting, verifying, changing and disabling network user …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Tax Collector Sentenced for Dodging Her Own Tax Bills
… was sentenced to five years probation and paid a total of $4,303 in restitution for falsifying her own tax payments … Sheppard based on her August guilty plea to two counts of attempted tampering with public records, an E felony. As part of her plea agreement, Sheppard resigned her clerk’s job and …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-bills