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Review of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-21-2025.pdfReview of the Financial Plan of the City of New York
New York City’s finances continue to benefit from better-than-projected revenues and savings generated through initiatives launched in response to its financial challenges.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-23-2025.pdfMedicaid Program – Optimizing Medicaid Drug Rebates
… accounted for $86.4 million (of the $95.1 million) in unclaimed rebates. The Department did not adequately oversee …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesWage Subsidy and Transitional Employment Programs
… to maintain supporting documentation, including payroll records, time sheets, paystubs, or canceled checks, …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsPublic Safety – 2021 Financial Condition Report
… assaults (4.4 percent). DCJS recorded decreases in rapes (15.8 percent), robberies (3.2 percent) and larcenies …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyCayuga County - Procurement and Claims Audit (2018M-274)
… payments totaling $77,615 from the bank account. The Clerk of the Legislature did not: Audit 26 claims totaling $76,804 … amount to be expended for the same or similar type of goods or services when determining whether competitive bidding is required and …
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)
… 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 three of these buses. The District unnecessarily borrowed more than $294,000 when purchasing 11 buses during our audit period. We estimate …
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)
… pay employees’ separation payments, reduce leave balances when leave buybacks were processed or record leave in the … 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. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67State Comptroller DiNapoli Releases Audits
… of Construction Management Contracts (Follow-Up) (2022-F-16) The initial audit found that Parks paid over … – Oversight of the Farm-to-School Program (Follow-Up) (2022-F-9) Under the Farm-to-School Program, Agriculture and … on Payments of Medicare Part C Claims (Follow-Up) (2022-F-14) For Medicaid recipients who are also enrolled in …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsOpinion 94-32
… that bear on the issues discussed in the opinion. FIRE PROTECTION AND PREVENTION -- Villages (continuation of service award program if fire department ceases to provide … responsibility for service award program to fire company) VOLUNTEER FIREFIGHTERS -- Service Award Program (continuation …
https://www.osc.ny.gov/legal-opinions/opinion-94-32Opinion 92-43
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS -- … The governing board also must solicit comments on the policies and procedures from officers involved in the …
https://www.osc.ny.gov/legal-opinions/opinion-92-43DiNapoli: School District Budget Voter Participation More Than Tripled During COVID-19 Lockdown
… with absentee ballots. The results were similar to 2019 when only 1.6 percent of the budgets failed to pass on the first vote, according to … vote, highlighting the risk that school districts take on when advancing a budget to the voters that exceeds the tax …
https://www.osc.ny.gov/press/releases/2020/10/dinapoli-school-district-budget-voter-participation-more-tripled-during-covid-19-lockdownControls Over Equipment
… by the New York City Health and Hospitals Corporation Act of 1969. H+H, the largest public health care system in the … or more must be tagged and the tag number recorded in FAM. When equipment is disposed of, information pertaining to that … accurately record information in FAM and made errors when tagging items. We located 263 of the 338 sampled items …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/controls-over-equipmentElevator Safety
… October 20, 2017. Background The New York City Department of Buildings (DOB) is responsible for regulating the safe and … Mandate that non-DOB inspectors comply with DOB procedures when performing elevator inspections. Ensure that DOB … including monetary penalties, against building owners when elevator tests are not performed. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyTown of Crawford – Town Clerk (2021M-82)
… Audit Objective Determine whether collections in the Town of Crawford (Town) Town Clerk’s (Clerk’s) office were … parties in a timely and accurate manner . As a result of our audit and investigation, the former Clerk pleaded … August 2020, the former Clerk was sentenced to five years of probation and 1,000 hours of community service . The …
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) … manage the Town’s financial operations, and were unaware of the Town’s true financial position, because the Supervisor … and reports. Conduct, or contract for, an annual audit of the Supervisor’s records. Establish written multiyear …
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)
… awareness training. Provide adequate oversight of employee Internet use to ensure it complies with Board …
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)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) provided adequate oversight of Kingston Housing Authority (Authority) operations. Key Findings The Board did not provide adequate oversight of Authority operations. As a result: Budgets were not …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103State Comptroller DiNapoli Releases Municipal & School Audits
… network user account controls to help maintain continuity of business office operations and prevent unauthorized … County) District officials did not always seek competition when purchasing goods and services as required by the procurement policy. Officials did not seek competition when procuring professional services for occupational and …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: 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 … “Too often, small towns like DePeyster are cheated when oversight is lacking,” DiNapoli said. “Ms. Sheppard’s …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collector-sentenced-dodging-her-own-tax-bills