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College of Plattsburgh – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. The mission of the College at Plattsburgh …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… Services, Inc. (TheraCare) on its Consolidated Fiscal Reports (CFRs) were properly calculated and adequately … that are allowed by the Manual. Other Related Audits/Reports of Interest State Education Department: Bilingual … Services Inc TheraCare on its Consolidated Fiscal Reports CFRs were properly calculated a …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualContact the Division of Local Government and School Accountability
… Local Government and School Accountability 110 State Street, 12th Floor Albany, NY 12236 Email: … Office State Office Building, Room 1702, 44 Hawley Street, Binghamton, NY 13901-4417 Tel 607.721.8306 • Fax … Tioga, Tompkins Counties Buffalo Regional Office 295 Main Street, Suite 1032, Buffalo, New York 14203-2510 Tel …
https://www.osc.ny.gov/local-government/contact-division-local-government-and-school-accountabilityOversight of Construction Management Contracts (Follow-Up)
… (Report 2020-S-43 ). About the Program The Office of Parks, Recreation and Historic Preservation (Parks) is responsible for operating and maintaining the State … resources of New York State. This system includes over 250 parks, historic sites, recreational trails, golf courses, …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followSummit Security Services, Inc. (Summit)
… was to determine whether individuals who performed security guard and fire safety director services at three New … the contract, OGS paid Summit nearly $2.8 million for security guard and fire safety director services provided at … individuals provided by Bestworth are qualified to provide security guard services and respond, as appropriate. Recover …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitRetirement System Membership – Career Plan
… participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must complete and file a membership …
https://www.osc.ny.gov/retirement/publications/1642/retirement-system-membershipRetirement System Membership – New Career Plan
… and Fire Retirement System (PFRS), must become members of the Retirement System. When you become a member, you must … complete and file a membership application with the Office of the State Comptroller. …
https://www.osc.ny.gov/retirement/publications/1515/retirement-system-membershipRetirement System Membership – Non-Contributory Plan with Guaranteed Benefits
… participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must complete and file a membership …
https://www.osc.ny.gov/retirement/publications/1513/retirement-system-membershipRetirement System Membership – Police and Fire Plan
… participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must complete and file a membership …
https://www.osc.ny.gov/retirement/publications/1512/retirement-system-membershipRetirement System Membership – Basic Plan with Increased-Take-Home-Pay (ITHP)
… participate in the New York State and Local Police and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must complete and file a membership …
https://www.osc.ny.gov/retirement/publications/1511/retirement-system-membershipDiNapoli: NYC Area Is Country's Second Largest Market for Venture Capital
… again spiked in late 2024. In the first quarter of 2025, the United States saw $92.9 billion in deal activity, … the San Jose metropolitan area (Silicon Valley) has long led VC investments by size and number of deals due to the … half of all investment that year. In the first half of 2025, the share jumped to 57.8%, with more than $94 billion …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-nyc-area-countrys-second-largest-market-venture-capitalWhat is the Real Property Tax Cap?
… Office of the New York State Comptroller's Role . You can find tax cap reporting on Comptroller DiNapoli’s Open Book … Find information on Real Property Tax Cap below …
https://www.osc.ny.gov/local-government/property-tax-cap/what-real-property-tax-capOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… not verify that all non-original equipment manufacturer (OEM) school bus options were consistent with State contract … and 2013-14. As a result, they overpaid by $12,080 for non-OEM options installed on 12 of the buses. The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesMid-Hudson Library System – Procurement (2016M-261)
… approximately $3.5 million. Key Finding The Library System does not verify that a vendor's quote is in agreement with … prior to ordering. The Library System's purchasing policy does not address what internal procedures to use for …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … Department did not develop and implement procedures for price accuracy testing. Key Recommendations Perform required … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7Wyoming County – Consumer Protection: Accuracy of Weights and Measures (S9-24-10)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … and measuring devices or update the inventory of devices. In addition, the Department did not develop and implement … testing. Key Recommendations Perform required testing in accordance with New York State Department of Agriculture …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/wyoming-county-consumer-protection-accuracy-weights-and-measures-s9-24-10Orleans County – Court and Trust Funds (2014M-043)
… Purpose of Review The purpose of our review was to determine whether the County Treasurer’s … The purpose of our review was to determine whether the County Treasurers …
https://www.osc.ny.gov/local-government/audits/county/2014/02/14/orleans-county-court-and-trust-funds-2014m-043Opinion 2006-2
… article 12, Town Law §202-d provides that, at any time after the establishment of a district, the maximum amount to … Law §202-d[1]). Under Town Law §209-h(1) in article 12-A, after the establishment of a district, the maximum amount … the district, may be increased by order of the town board after a public hearing. The order of the board under section …
https://www.osc.ny.gov/legal-opinions/opinion-2006-2Medicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… of Health (Department) and whether the Department is appropriately applying the administrative costs in determining MCO premium rates. Our audit covered the … million enrollees and Medicaid claim costs totaled about $53 billion. Most of the State’s Medicaid recipients receive …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-careDiNapoli: Percentage of New Yorkers With Mental Illness Rose as Available Psychiatric Beds Declined
… and number of New Yorkers living with any mental illness (AMI) has increased in recent years, according to the state … there were more than 3.2 million adult New Yorkers with AMI in 2021-2022. Incidences of any mental illness were … to the National Institute of Mental Health (NIMH), AMI encompasses all recognized mental illnesses and is …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-percentage-new-yorkers-mental-illness-rose-available-psychiatric-beds-declined