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City of Yonkers – Budget Review (B19-6-6)
… Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … The purpose of our budget review was to identify issues which impact the City of Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6Compliance With Payment Card Industry Standards
… issues, facility management, and IT security, including credit card payment processing. All industries that accept credit cards as a method of payment must comply with the Data …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsVillage of Monticello – Board Oversight (2013M-226)
… Purpose of Audit The purpose of our audit was to assess the oversight provided by the … 1, 2011 through March 14, 2013. Background The Village of Monticello is located in the Town of Thompson in Sullivan … Village of Monticello Board Oversight 2013M226 …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Town of Thurston – Financial Management (2013M-280)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management, budgeting … adopt a policy, or ensure that procedures were in place, to govern the level of fund balance to be maintained. As a result, the general and highway funds’ … The purpose of our audit was to review the Towns financial management budgeting practices …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… personal credit card and subsequently wrote checks to her husband for reimbursement of the payments, for which the former Director’s husband was overpaid approximately $3,743. The former Director and her husband also did not pay $4,657 for the trips which they …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over Court … concern regarding the integrity of the Court’s data. There was no indication that the Board conducted, or retained … The purpose of our audit was to review the Towns internal controls over Court …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Central New York Regional Market Authority – Financial Condition (2024M-18)
… deficit of $97,470 at the end of the 2022-23 fiscal year (FY). The Board and officials did not develop and adopt … $369,144 (20 percent) more than budgeted and the 2022-23 FY commercial lease revenue was $316,500 (36 percent) under … Authority could realize a $410,000 revenue shortfall in FY 2023-24. Officials did not adequately monitor and control …
https://www.osc.ny.gov/local-government/audits/public-authority/2024/05/14/central-new-york-regional-market-authority-financial-condition-2024m-18DiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… with New York state. “Transparency is the hallmark of good government, and my office strives to provide the public with in-depth data to keep track of where their tax dollars are being spent,” DiNapoli said. … During Sunshine Week we emphasize the importance of open government, and I hope this initiative will help keep …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsNew York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations … report, New York State Health Insurance Program: Empire Plan Members With Dual Family Coverage (Report 2019-S-23 ). About the Program The … To assess the extent of implementation of the two recommendations …
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-followBackground Checks at Municipal Youth Programs (2012-MS-5)
… the Division of Criminal Justice Services’ Sex Offender Registry and other resources. Two municipalities (Town of … the State mandates screening, because they believe the application process itself is a deterrent. The remaining five …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5DiNapoli: Home Ownership Grants Helping Low- and Moderate-Income New Yorkers
… Development Program are being given only to eligible recipients, according to an audit by New York State … 2012 to October 2013 to determine if they were given to recipients who met income and liquid asset eligibility … Development Program are being given only to eligible recipients according to an audit by New York State …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-home-ownership-grants-helping-low-and-moderate-income-new-yorkersIX.1 Accounting for Federal Grants – IX. Federal Grants
… which the grants were awarded to the government unit. As revisions to federal grant accounting procedures or updates … of the related grant agreement, the Federal Single Audit Act, the Federal Cash Management Improvement Act, and Federal … of Treasury Guide to Financial Operations REV. 03/18/2025 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix1-accounting-federal-grants-overviewDiNapoli: Former Durhamville Fire Department Treasurer Arrested for Allegedly Stealing Over $92,000
… that alleged criminal behavior among those entrusted in their position will be thoroughly investigated. We will … member attempted to make a deposit and was informed by the bank that the account had been closed due to a negative … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-former-durhamville-fire-department-treasurer-arrested-allegedly-stealing-over-92000VI.5 Project Budgets – VI. Budgets
… with the Commitment Control module, controls the amount of expenditures that can be charged and posted to project … Note: These budget journals do not require the Division of Budget (DOB) or OSC approval and are posted to SFS after … budgets serve a critical need to prevent overspending of the Federal Grant. For an agency to transact on a project …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi5-project-budgetsImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… in the hospital and be monitored by the health care team at the hospital throughout treatment and recovery. Generally, …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followLocation Service Providers
… are interested in becoming an “Abandoned Property Location Service Provider” in New York State, or if you have been contacted by … and Procedures for “ Abandoned Property Location Service Providers. ” Location Service Providers can submit …
https://www.osc.ny.gov/unclaimed-funds/resources/location-service-providersComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Cambridge Central School District , East Quogue Union … and the Randolph Central School District. “In an era of limited resources and increased accountability, it’s … to capture start/end times and hours worked. Because of these deficiencies, district officials do not have …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… Oversight (2019M-111) Town officials purchased a fire truck for more than $300,000 without competitive bidding, and …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-0XI-A.9 Receiving – XI-A. Purchasing
… is to provide guidance to ensure that agencies receive the goods and services they ordered in the proper condition and … amount received, the date of receipt, and who received the goods or services. As a separate and unique point of control, … module in SFS to store documentation supporting receipt of goods or services. While it is an independent control point, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingLife Changes: What If I Leave Public Employment?
… of service, you can end your membership and receive a refund of your contributions (go to Ending Your Membership — … become eligible or terminate your membership and receive a refund of your contributions. Note : If you have previous … service credit, you may end your membership and request a refund of your contributions. Sign in to your Retirement …
https://www.osc.ny.gov/retirement/publications/life-changes-what-if-i-leave-public-employment