Search
Public Officers – Membership and Enrollment
… eligible for membership in NYSLRS. This applies regardless of whether individuals are elected or appointed as public … or definite term. The person holding the position files an oath of office. The compensation for the position does not … serving. Section 10 of the Public Officer’s Law requires every public officer to take and file an oath or affirmation …
https://www.osc.ny.gov/retirement/employers/membership-enrollment/public-officersState Agencies Bulletin No. 2152.1
… in calendar year 2022 are affected. Background: Abandoned Property Law §102 requires uncashed checks become abandoned … funds will be escheated to the New York State Office of Unclaimed Funds (OUF). Effective Dates: Effective for payroll … in April 2024. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money escheated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21521-outreach-and-escheatment-2022-uncashed-nys-payroll-checksImproper Medicaid Payments to Eye Care Providers
… Purpose To determine (1) whether certain eye care providers who appeared to be affiliated complied … and (2) if Medicaid paid for improper claims billed by the eye care providers. This audit covered the period January 1, … State requirements. As a result of these weaknesses, six eye care professionals who did not fully comply with the …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-medicaid-payments-eye-care-providersDual Employment
… at other State agencies are working their required hours at each job. The audit covered the period April 1, 2010 … provide legal services, reported nine occasions where the hours worked conflicted. The two cases included patterns of … at other State agencies are working their required hours at each job …
https://www.osc.ny.gov/state-agencies/audits/2013/12/18/dual-employmentSelected Financial Management Practices
… Purpose To determine if the Hudson River Park Trust has established adequate controls over the … 1, 2010 through March 26, 2014. Background The Hudson River Park Trust (Trust) is a public benefit corporation authorized under the Hudson River Park Act (Act) in 1998. The Act also created Hudson …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/selected-financial-management-practicesSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System
… the Department of Labor’s (Department) Unemployment Insurance System is secure, operating effectively, and … and efficient operations. Key Findings The Unemployment Insurance System data has not yet been classified as required … Security Policy, even though 80 of the 83 unemployment insurance applications in use by the Department have been …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… January 1, 2010 through June 30, 2014. Background The New York State Office of Alcoholism and Substance Abuse Services … Office of Alcoholism and Substance Abuse Services: Samaritan Village, Inc. - Chemical Dependency Services …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesSelected Travel Expenses
… whether the Metropolitan Transportation Authority (MTA) - Long Island Rail Road’s (LIRR) expenses for travel and … area. One of the MTA’s constituent agencies is the Long Island Railroad (LIRR) whose purpose and mission is to … rail service between New York City and points throughout Long Island. The MTA issues policies, procedures and rules …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… disables normal processing. This audit covers the period May 22, 2014 through October 22, 2014. Background The New York … Services (ITS) was established in November 2012 as part of a New York State IT transformation to consolidate and …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsOversight of Construction Management Contracts
… 180 State parks with opportunities for hiking, camping, swimming, golfing, and snowmobiling as well as 38 historic …
https://www.osc.ny.gov/state-agencies/audits/2021/06/24/oversight-construction-management-contractsCareer and Technical Education
… the New York City (NYC or City) Department of Education (DOE) is aligning Career and Technical Education (CTE) … through 2017-18 and examined CTE programs and interviewed DOE officials. About the Program CTE programs (referred to in … in occupational fields. During the 2017-18 school year, DOE offered 278 CTE programs to about 60,000 students at 124 …
https://www.osc.ny.gov/state-agencies/audits/2021/05/20/career-and-technical-educationNew York Youth Jobs Program (Follow-Up)
… in the State by establishing incentives for employers to hire new employees and retain existing ones. Under the … eligible employers may receive tax credits when they hire unemployed or underemployed youth aged 16 to 24 who live … and processes employers’ tax forms. The 2018-19 Enacted Budget allocated $40 million to the Program annually for the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/new-york-youth-jobs-program-followOperational Advisory No. 10
… FBIC charges will be systematically generated and posted in the Statewide Financial System (SFS) through a new … process generates journal entries to the General Ledger in the SFS on a more real-time basis that is better aligned with the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/10-fbic-automationReimbursement of Social Services Costs (2013MS-3)
… Counties: Franklin [pdf] , Genesee [pdf] , Greene [pdf] , Montgomery [pdf] , Ontario [pdf] , Sullivan [pdf] , Tioga … interdepartmental service costs (costs incurred by other county departments for the benefit of the DSS) that are … monitor claims submitted against the Plan to ensure the county’s reimbursement is maximized and submit supplemental …
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3County Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… are not eligible for UI benefits. Key Findings While each county had some controls to monitor the continuing eligibility of county Jail inmates, these procedures were not always … social welfare payments totaling more than $236,000 to county Jail inmates. Specifically, 313 inmates received …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1Schuyler County – Court and Trust Funds (2021-C&T-1)
… controls to safeguard and account for court and trust funds for the period January 1, 2018 through September … Office. The County Clerk maintained a court and trust register as required, but it was incomplete and … should have been recorded in the County Clerk’s court and trust register but were missing from the register. The …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… (Department) Treasurer properly deposit, disburse, record and report Department funds? Audit Period January 1, 2023 – … treasurer must properly deposit, disburse, record and report a fire department’s funds to ensure statutory compliance, financial accountability and the public’s trust. A lack of oversight can lead to …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104State Comptroller DiNapoli Releases Municipal Audits
… government audits were issued. Town of Orange – Former Highway Superintendent’s Records (Schuyler County) Auditors … found the former superintendent intentionally destroyed highway records. Auditors determined the former … claims to the New York State Consolidated Local Street and Highway Improvement Program that resulted in the town …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… clearly stated by his employment contract. Greenport Union Free School District – Bank Reconciliations (Suffolk County) …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-auditsState Comptroller Releases School District Audits
… Inventory (Suffolk County) At the time of initial visits to nine district buildings, auditors were unable to locate … fund balance not being used to finance operations. After adding back unused appropriated fund balances each … account was used to process 510 financial transactions after her resignation. In addition, school officials did not …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-releases-school-district-audits