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Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
The purpose of our budget review was to provide an independent evaluation of the Town’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-town-big-flats-s9-21-20.pdfAdequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/adequacy-2021-budgets-city-saratoga-springs-s9-21-10.pdfOversight of Persons Convicted of Driving While Intoxicated (Follow-Up) (2018-F-9)
To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Persons Convicted of Driving While...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f9.pdfSFY 2023-24 Annual Report of the Office of Unclaimed Funds
State Fiscal Year 2023-24 was another productive year for the Office of Unclaimed Funds, returning millions to rightful owners.
https://www.osc.ny.gov/files/unclaimed-funds/resources/pdf/annual-report-sfy-2023-24.pdfEMC 2025 Letter of Support - National Association of Investment Companies
A letter of support from the National Association of Investment Companies.
https://www.osc.ny.gov/files/common-retirement-fund/emerging-manager/pdf/naic-letter-of-support.pdfOpinion 95-32
… name of the local government, they must be delivered in a form suitable for transfer, or with an assignment in blank to … the local government's legal counsel carefully review the form and content of all security and custodial agreements …
https://www.osc.ny.gov/legal-opinions/opinion-95-32Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… 31, 2018. Background Mechanical ventilation is the use of a device to inflate and deflate a patient’s lungs. Mechanical ventilation provides the force needed to deliver air to the lungs in a patient whose ability to breathe is diminished or lost. …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesWyandanch Union Free School District – Budget Review (B23-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 … by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to … by law. Key Recommendation This budget review did not have any recommendations. … budget review wyandanch school …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal controls over tax receipts and … School District has been reducing the amount of money paid to the Library when there are refunds in property assessments … for over-the-counter receipts. The Library does not have procedures in place to record all receipts at the time …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397DiNapoli: Young People in NYC Still Face Double-Digit Unemployment
… More than two years after the height of the COVID-19 pandemic, young people in New York … recovery is much slower for young workers in New York City when compared to the rest of the state and the country and … a high unemployment rate, even two years since the height of the pandemic. The report suggested that the …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-young-people-nyc-still-face-double-digit-unemploymentState Comptroller DiNapoli Releases Audits
… and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up) (2020-F-15) An audit released in … to treat ED. Of that amount, Medicaid paid $63,301 for 47 sex offenders. Medicaid also made payments of $13.5 million … million in payments were made without verifying recipient sex offender status through DOH’s system, as …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-auditsTaxable Travel
… years 2014, 2015, and 2016. These included expenses for rental vehicles and fuel to conduct rent inspections … station. Therefore, the employee was not entitled to reimbursement for expenses to travel from his home (or rental … Ensure employees adhere to State travel expense reimbursement policies; in particular, by recording and …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelMount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … the deficit started declining in the 2009-10 fiscal year when the New York State Education Department and the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialBrookhaven Fire District – Procurement and Information Technology (2014M-339)
… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Travel Advisory No. 2
… Incorrect Official Station Designation Reference : Guide to Financial Operations (GFO), Chapter XIII, Section 6 – … of the State and not for the convenience of an employee or to maximize travel expense reimbursement. In most cases, the … review official station and tax home designations to ensure the designations are appropriate. This includes …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelSaranac Central School District – Payroll (2015M-298)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … year total approximately $31.7 million. Key Findings The payroll clerk’s duties were not adequately segregated because …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298State Agencies Bulletin No. 1206
… problems with the FireFox 3, FireFox 4, and FireFox 5 web browsers Web browser consuming large amounts of memory Slow refresh …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1206-control-d-upgradeDiNapoli: Tax Cap Nears Two Percent for 2018
… tax levy increases to the lesser of the rate of inflation or 2 percent with some exceptions, including a provision that …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-tax-cap-nears-two-percent-2018Opinion 95-30
… that investments of gifts, grants or bequests in the form of a true trust are subject to the "prudent investor" … Thus, for example, gifts, grants or bequests in the form of a true trust would be governed by the "prudent … that investments of gifts, grants or bequests in the form of a true trust are subject to the "prudent investor" …
https://www.osc.ny.gov/legal-opinions/opinion-95-30Opinion 2000-20
… statutory functions will be enhanced thereby, such as by the museum's preservation of documents, equipment, …
https://www.osc.ny.gov/legal-opinions/opinion-2000-20