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Registration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… recommendations included in our initial audit report, Registration and Enforcement of Automotive Service, Sales, … the Department’s responsibilities for administering the registration and licensing for certain types of automotive businesses, including registration of repair shops, dealers, dismantlers, and junk …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followHigher Education – 2023 Financial Condition Report
… totaling almost $182 million in aid, including 29,610 Excelsior scholarships totaling $126.5 million. The New York … college in New York State. For eligible students, the Excelsior Scholarship Program covers any remaining tuition …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationAccounts Payable Advisory No. 28
… of the New York Codes, Rules and Regulations requires the head of an agency to certify to the Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient internal … Section 110 of New York State Finance Law requires the head of the agency certify or approve vouchers for submission …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationOperational Advisory No. 8
… them to negotiate the check or request a replacement check from the issuing Agency. These letters notify payees that the … For more information regarding the escheatment process see the Guide to Financial Operations, Chapter XIV Section … process for Comptroller’s Refund Account checks can be located in Chapter XII Section 9.G – Reissuing or …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachCity of Yonkers – Budget Review (B6-16-11)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2016-17 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … funding of $11 million which will not be available in future years. The City continues to rely on fund balance …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Endwell Fire District – Controls Over Financial Operations (2013M-277)
… not appropriate District expenditures, such as clambake tickets, volunteer incentive gifts, meals and travel expenses …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277County of Rockland – Budget Review (B6-15-21)
… County’s accumulated deficit over a specified period of time. Identify other revenue sources or reduce appropriations … Increase the appropriation for pension expenditures. Pass a local law overriding the tax levy limit before …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Town of Seneca Falls – Justice Court (2013M-89)
… January 1, 2012 to March 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of … Town of Seneca Falls Justice Court 2013M89 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Village of Montgomery – Purchasing and Information Technology (2013M-210)
… policy covering various aspects of the Village’s IT system security, but it did not implement procedures ensuring that … copies of back-up data were stored in a secure off-site location and the Board has not developed a disaster recovery … received various IT services from consultants without service level agreements. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… and information technology (IT) operations for the period June 1, 2010, to May 31, 2012. Background The Village of … to all financial software functions enabling them to record and change information, and prepare and print checks. …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… adequate oversight of the Town’s financial activities for the period January 1, 2010, through March 31, 2012. … four councilpersons. Budgeted appropriations were $955,411 for 2011 and $954,272 for 2012. Key Findings The Supervisor has not fulfilled even …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Town of Bangor – Board Oversight (2012M-193)
… council members. The Board appoints a Code Enforcement Officer and a Dog Control Officer. The Town’s budgeted appropriations for the 2012 … is not providing adequate oversight of the Dog Control Officer and Code Enforcement Officer. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Town of Ballston – Water Fund Financial Operations (2012M-258)
Town of Ballston Water Fund Financial Operations 2012M258
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… addition, officials did not formally solicit interest rate quotes or prepare cash flow forecasts to estimate the amount … service providers totaling $89,421. No written or verbal quotes were obtained for the purchase of goods and services …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… did not have appropriate controls over their inventory tracking systems. DiNapoli recommended that law enforcement … and disposal of property; and Assign access to inventory tracking software based on job duties and responsibilities. …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyDiNapoli: State Contractor Failed to Pay Prevailing Wages
… A state Office of Mental Health (OMH) contractor hired to provide janitorial services failed to pay its workers prevailing wage rates and tried to hide … A state Office of Mental Health OMH contractor hired to provide janitorial services failed to pay its workers …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesDiNapoli: Pennsylvania Man Who Impersonated Deceased Father to Steal $194K in NYS Pension and Social Security Payments Sentenced to 5 Years in Prison
… A Pennsylvania man who stole $194,000 of retirement benefits … to his deceased father was sentenced today to five years in prison and ordered to pay full restitution, New York State … the United States Attorney for the Eastern District of Pennsylvania Jacqueline C. Romero, the Inspector General for …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-pennsylvania-man-who-impersonated-deceased-father-steal-194k-nys-pension-and-social-securityUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … Department’s (SED) Reimbursable Cost Manual (RCM) and the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). The audit focused primarily …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualControls Over the Empire State Supportive Housing Initiative (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Controls Over the Empire State … the provider’s objectives as well as the housing-related support services to be provided. OMH’s Supportive Housing … face-to-face visits with residents, make quarterly in-home visits, develop an initial support plan within 30 days, …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-follow