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Collection of Lease and Permit Revenues (2015-F-1)
We have followed up on the actions taken by the officials of the Department of Transportation (Department) to implement the recommendations contained in our aud
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f1.pdfCollection of Medicaid Accounts Receivable (Follow-Up) (2013-F-2)
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report, C
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f2.pdfTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… and delays encountered by the Certified Public Accounting (CPA) firms that were engaged to perform the audit. OSC audits …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2Details About the Audit Process
… you with the audit process and provide insight into the key stages of audit development, from the earliest stages to …
https://www.osc.ny.gov/state-agencies/audits/details-about-audit-processDiNapoli Op-Ed: New York Needs to Boost Financial Education in Our Schools
… have already incorporated financial education into the school curriculum, with some starting lessons as early as … require students take a personal finance class to graduate high school. New York should get with the program. I issued … Blue Ribbon Commission charged with examining the state’s high school graduation measures. Recommendations from the …
https://www.osc.ny.gov/press/releases/2023/11/dinapoli-op-ed-new-york-needs-boost-financial-education-our-schoolsTown of Harford - Highway Asset Accountability and Procurement (2019M-201)
… services and complied with statutes related to conflicts of interest. Key Findings The Highway Superintendent did not maintain a complete inventory of Department assets and the Board did not adequately … those assets. A Board member had a prohibited conflict of interest totaling $4,400. The Town overpaid for fuel by …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Review of the Financial Plan of the City of New York, December 2021
On November 30, 2021, the City released its seventh budgetary update since the COVID-19 pandemic began, its modified November 2021 financial plan. The City’s finances have experienced considerable fluctuation throughout this time, fueled by volatility in everything from employment to federal aid.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-16-2022.pdfInvestment Advisory Committee
… Committee advises the Comptroller on general investment issues. The Investment Advisory Committee reviews the … Comptroller advises the Comptroller on general investment issues …
https://www.osc.ny.gov/common-retirement-fund/resources/investment-advisory-committeeREACH Academy Charter School - Cash Disbursements (2019M-130)
… for, supported and approved. Key Findings The Board has not appointed a claims auditor to audit claims before payment as required by the School’s … approved prior to payment, supported or accounted for in a timely manner. School officials are using debit cards …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/13/reach-academy-charter-school-cash-disbursements-2019m-130XII.5.N Processing Vouchers using the MSC01 Business Unit – XII. Expenditures
… Process and Document Preparation In the event that an agency must process a payment that uses … In the event that an agency must process a payment that uses …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5n-processing-vouchers-using-msc01-business-unitDiNapoli: State Pension Fund Value $194.3 Billion
… early outbreak of the pandemic in the United States with a value of $194.3 billion. Globally, assets swiftly recovered … employees, retirees and their beneficiaries. The Fund's value reflects retirement and death benefits of $13.25 … expected rate of return is 6.8 percent. The Fund’s value and rate of return in prior years is available online: …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-state-pension-fund-value-1943-billionAudit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… Thomas P. DiNapoli. “When government spends hundreds of millions of taxpayer dollars to send a message that New York is a place to visit and open for business, it should have clear objectives and show the public … ESDC got the advertising services it paid for, at a fair price, they found ESDC was not able to effectively quantify …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contractSelected Aspects of the Dam Safety Program (Follow-Up) (2013-F-4)
We have followed up on the actions Department of Environmental Conservation (Department) officials took to implement the recommendations contained in our audit
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2013-13f4.pdfComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Former Halfmoon Town Supervisor For Stealing Campaign Funds
… her political party’s endorsement for reelection in November 2013. From 2007 to January, 2013, Wormuth served as … Division of Investigations, 14th Floor, 110 State St., Albany, NY 12236. Review prior cases at …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-ag-schneiderman-announce-sentencing-former-halfmoon-town-supervisor-stealingInfant and Child Learning Center – The Research Foundation for the State University of New York: Compliance With the Reimbursable Cost Manual
… whether the costs reported by Infant and Child Learning Center - The Research Foundation for the State University of … 2011, the State University of New York Downstate Medical Center purchased the Long Island College Hospital, including … Reimbursable Cost Manual ( 2016-S-74 ) Kennedy Child Study Center: Compliance With the Reimbursable Cost Manual ( …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/infant-and-child-learning-center-research-foundation-state-university-new-york-complianceDiNapoli Seeks Stronger Federal Safety Measures for Oil Trains to Protect New Yorkers
… along these routes, only Buffalo is designated as a “High Threat Urban Area” where federal regulation requires trains … if adequate resources are available to respond to high-risk spills; Require that railroad safety plans called …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-seeks-stronger-federal-safety-measures-oil-trains-protect-new-yorkersOpinion 90-48
… as otherwise expressly provided by act of the Legislature, all contracts for public work involving an expenditure in excess of $7,000 and all purchase contracts involving an expenditure in excess of … Inc. v White , 141 Misc 2d 28, 532 NYS2d 690; Lord Electric Co., Inc. v Litke , 122 Misc 2d 112, 469 NYS2d 846). …
https://www.osc.ny.gov/legal-opinions/opinion-90-48Opinion 2004-9
… State Office For the Aging to Counsel to the Governor, Re: S.7631-A/A.10572-A, June 25, 1992; Memorandum from Senator Larkin to the Governor, Re: S.5390, July 10, 1998). Nonetheless, although the primary …
https://www.osc.ny.gov/legal-opinions/opinion-2004-9The Child School – Compliance With the Reimbursable Cost Manual
… reported on the Consolidated Fiscal Reports (CFRs) of The Child School (School) were calculated properly, … services to New York City children between 6 and 21 years of age. The School is certified to provide special education … with the Manual requirements. Other Related Audits/Reports of Interest State Education Department: Bilingual SEIT & …
https://www.osc.ny.gov/state-agencies/audits/2015/09/11/child-school-compliance-reimbursable-cost-manualMedicaid Program – Medicaid Drug Rebate Program Under Managed Care
… Purpose To determine whether the Department of Health (Department) has taken appropriate steps to maximize rebate collections on drugs dispensed to individuals enrolled in Medicaid managed care. The audit covered the period from October 1, 2011 to June 30, …
https://www.osc.ny.gov/state-agencies/audits/2015/02/18/medicaid-program-medicaid-drug-rebate-program-under-managed-care