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Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
Determine whether Mount Pleasant Central School District (District) officials established adequate controls over user accounts in order to prevent unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/mount-pleasant-2021-31.pdfValhalla Union Free School District - Network User Accounts (2022M-6)
Determine whether Valhalla Union Free School District (District) officials adequately managed network user accounts in order to help prevent unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/vallhalla-2022-26.pdfMedicaid Program - Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (2013-S-4), 90-Day Response
To determine whether Medicaid made proper payments to Joia Pharmacy, Inc. (Joia) and a related prescriber (herein referred to as “the Doctor”) in compliance wit
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-13s4-response.pdfMedicaid Program - Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (2013-S-4)
To determine whether Medicaid made proper payments to Joia Pharmacy, Inc. (Joia) and a related prescriber (herein referred to as “the Doctor”) in compliance wit
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-13s4.pdfNYC Health + Hospitals: Nurse Staffing Trends Update
H+H experienced Registered Nurse (RN) hiring growth in Fiscal Year (FY) 2024, faster than initially planned, and reduced RN temporary staff by 880 systemwide.
https://www.osc.ny.gov/files/reports/pdf/report18-2025.pdfTown of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… 31, 2013. Background The Town of Charlton is located in Saratoga County and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28UCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… reported by UCPA of Cayuga County d.b.a. E. John Gavras Center (Gavras Center) on its Consolidated Fiscal Reports (CFRs) were … audit focused primarily on expenses claimed on the Gavras Center’s CFRs for the fiscal year ended June 30, 2021, and …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualDiNapoli: New York City Continues to Rebound and Regain Share of State Economic Activity
… pre-pandemic levels, according to a report released today by State Comptroller Thomas P. DiNapoli. Even with … dozen key demographic and economic indicators released today shows that in many areas New York City has returned to, …
https://www.osc.ny.gov/press/releases/2023/10/dinapoli-new-york-city-continues-rebound-and-regain-share-state-economic-activityUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual
… allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) … year ended June 30, 2018. About the Program CPN is an SED-approved, non-profit special education provider located … of $101,794 in payments with unsupported time and payroll records, $42,442 in excess staffing, $1,223 in …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/united-cerebral-palsy-association-nassau-county-inc-compliance-reimbursable-cost-manualComptroller DiNapoli and Attorney General James Announce Sentencing of Former Mount Vernon Government Official
… Mount Vernon Mayor Richard Thomas and a public relations firm. Today in Westchester County Supreme Court, Porcari was … must be held accountable to the fullest extent of the law,” said Attorney General James. “New York’s public … the city of Mount Vernon’s Board of Water Supply to pay law firms for the personal defense of former Mount Vernon …
https://www.osc.ny.gov/press/releases/2020/09/comptroller-dinapoli-and-attorney-general-james-announce-sentencing-former-mount-vernon-governmentVillage of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)
… Determine whether: The Board provided adequate oversight and management of the Village’s water and sewer finances. Village officials adequately safeguarded …
https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-informationUnion Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… for. Key Findings The Board did not designate a property control manager. None of the 39 fixed assets valued at … Key Recommendations The Board should designate a property control manager. Ensure all fixed assets with values that exceed the established threshold have a tag affixed identifying them as District property. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Retirement at Age 62 With Less Than 20 Years of Service – Article 14 Benefits
… primary Social Security benefit. Example: Retiring with 18 years of credited service and a $60,000 FAS Estimated primary …
https://www.osc.ny.gov/retirement/publications/1644/retirement-age-62-less-20-years-serviceState Comptroller Thomas P. DiNapoli Statement on the Death of Maya Angelou
… writers and poets, Maya Angelou, a woman who gave a voice to millions and whose works of poetry and prose … greatest writers and poets Maya Angelou a woman who gave a voice to millions and whose works of poetry and prose …
https://www.osc.ny.gov/press/releases/2014/05/state-comptroller-thomas-p-dinapoli-statement-death-maya-angelouGenesee Valley Board of Cooperative Educational Services – Purchase Cards (2022M-27)
… Audit Objective Determine whether the Genesee Valley Board of Cooperative Educational Services (BOCES) purchase card … action. … Determine whether the Genesee Valley Board of Cooperative Educational Services BOCES purchase card …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/08/genesee-valley-board-cooperative-educational-services-purchase-cards-2022m-27Oswego County Board of Cooperative Educational Services – Claims Auditing (2022M-29)
… Ensure signed checks are printed and Automatic Clearing House (ACH) and electronic payments are made only after the …
https://www.osc.ny.gov/local-government/audits/boces/2022/07/01/oswego-county-board-cooperative-educational-services-claims-auditing-2022m-29DiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol
… attacked the heart of our democracy. They were driven by lies to disrupt the orderly transition of power on which America … happened on January 6 or minimize the threat it brought to our doorstep. We also mark this day, not just to pay …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-statement-anniversary-jan-6-attack-capitolSullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… whether Sullivan County Board of Cooperative Educational Services (BOCES) officials made appropriate and accurate … to waive certain employment terms. As a result, seven of the 21 separation payments we reviewed that total $66,169 … contract provisions are followed and all requirements are met before approving separation payments. Ensure all inputs …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… managed the financial condition of the water and sewer funds. Key Findings The Board did not effectively manage the Town’s financial condition of the water and sewer funds. The Board did not monitor and amend the budgets as … $370,229 and the water fund owes $490,922 to other funds. Loans from other funds were not repaid by the end of …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… 176(4-a), 177 Counties – County Law Sections 369, 575, 577, and 600; Highway Law Sections 127 and 133(5); and Social …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-function