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Chazy Union Free School District – Lead Testing and Reporting (S9-25-13)
… Period July 1, 2019 – September 30, 2024 Understanding the Program Lead is a metal that was commonly used in … to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/chazy-union-free-school-district-lead-testing-and-reporting-s9-25-13Management of Indoor Air Quality for Individuals With Asthma (Follow-Up)
… include environmental justice communities and are usually home to at-risk populations, including low-income and … with Local Health Departments (LHDs) to perform in-home visits and assessments to raise awareness of and help … was identified as having asthma during the initial home visit, and DOH took no action on the lack of LHD compliance. …
https://www.osc.ny.gov/state-agencies/audits/2024/09/09/management-indoor-air-quality-individuals-asthma-followIT Security Fundamentals – Information Technology Governance
… to preventing or minimizing unauthorized access to and disclosure of data and information. To ensure … and complete data is essential for good decision-making. What good is the information if it cannot be trusted? … A combination of controls helps ensure that your system does not become overly dependent on any one control or layer …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsCity of Amsterdam – Budget Review (B23-5-4)
… budget review amsterdam city …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-amsterdam-budget-review-b23-5-4City of Yonkers – Budget Review (B22-6-6)
… the City of Yonkers' financial condition in the current and future years. Background The Office of the State … that the City’s adopted budget for fiscal year 2022-23 and the related justification documents are in compliance … is the legal process by which a property owner can challenge the real property tax assessment on a given …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Transformation of the MTA
… the Plan to incorporate the findings of the review within 90 days. The legislation required that the reorganization …
https://www.osc.ny.gov/state-agencies/audits/2025/08/08/transformation-mtaExamples from GASB Statement 34 - Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds
… 06856 are reprinted by permission. Sample City Statement of Revenues, Expenditures, and Changes in Fund Balances Governmental Funds For the Year … 11,298,469 15,697,954 121,332,470 Excess (deficiency) of revenues over expenditures (2,695,008) (222,916) … Examples from GASB Statement 34 Sample City Statement of Revenues Expenditures and Changes in Fund Balances …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-1Improper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… Services (CMS) defines outpatient care provided in a hospital as care that a patient receives, typically in the … or observation room, without being admitted to the hospital as an inpatient, even if the care takes place … on inpatient claims with patient stays less than 24 hours (“short-stay”) to identify high-risk claims that could …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesState Comptroller DiNapoli Releases State Audits
… that individuals only had appropriate roles assigned. For example, a student had access to a business application that students … employees outside of financial aid could apply for student loans for individuals other than themselves. Also, a student …
https://www.osc.ny.gov/press/releases/2016/09/state-comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Releases School Audits
… completed audits of the Brookhaven-Comsewogue Union Free School District , New Lebanon Central School District , Southern Caygua Central School District and the Yonkers City School District . “In an … completed audits of the BrookhavenComsewogue Union Free School District New Lebanon Central School District Southern …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0Town of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdfChittenango Central School District – Audit Follow-Up (2023M-155-F)
The purpose of our review was to assess the Chittenango Central School District’s (District) progress as of October 2025, in implementing our recommendations in the audit report Chittenango Central School District – Information Technology (2023M-155), released in March 2024.
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/chittenango-central-school-district-2023-155-f.pdfState Comptroller DiNapoli Releases School Audits
… services are being procured in the most economical way. Poland Central School District – Claims Audit Process … and for appropriate purposes. However, the use of a debit card for some purchases prevented the claims auditor … percent of leave used by 33 employees was not supported by a required planned absence request form. Also, two teacher …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsVillage of Washingtonville – Budget Review (B25-6-1)
… limited by the lack of complete, accurate, and current accounting records maintained by the Village. For example, … an appropriation of approximately $1.4 million for health insurance payments. Although the estimate agrees with our … with new hires. The Village has underestimated health insurance payments for at least the last two fiscal years. …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1State Comptroller DiNapoli Releases Audits
… Department of Housing Preservation and Development (HPD): Heat and Hot Water Complaints (Follow-Up) (2022-F-3) HPD officials have …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsPayroll Improvement Project Bulletin No. PIP-012
… this bulletin may be directed to the Payroll Improvement Project mailbox. Please include “Bulletin PIP-012” in the … Payroll Improvement Project Bulletin No PIP012 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-012-changes-mid-pay-period-additional-payState Agencies Bulletin No. 1970
… remain uncashed as of April 2022 will be stopped and the funds will be remitted to the NYS Office of Unclaimed Funds (OUF). Effective Dates Effective for payroll … and the funds will be escheated and sent to the Office of Unclaimed Funds (OUF) on April 27, 2022. Agency Actions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1970-outreach-and-escheatment-2020-uncashed-payroll-checksSchuyler County – Treasurer’s Office (2014M-186)
… our audit was to examine the operations of the Treasurer’s office for the period January 1, 2011 through September 11, … processing the various financial transactions handled by office staff. As a result, there is a lack of segregation of … AUD was not supported by the accounting records because office staff did not make all of the correcting entries. …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186DiNapoli: State Pension Fund Valued at $291.4 Billion at End of Second Quarter
… The estimated value of the New York State Common Retirement Fund (Fund) was $291.4 billion at the end of the second quarter of State Fiscal Year 2025-26, New York State Comptroller … The estimated value of the New York State Common Retirement Fund Fund was $2914 …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-state-pension-fund-valued-291-point-4-billion-end-second-quarterJohnstown City School District – Lead Testing and Reporting (S9-25-15)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and … to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/johnstown-city-school-district-lead-testing-and-reporting-s9-25-15