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Village of Pomona – Transparency of Fiscal Activities (S9-24-17)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … (Village Law) Section 4-408. The last completed audit was for the fiscal year ending May 31, 2021. Ensure the AFR was … by New York State General Municipal Law (GML) Section 30. Report the results of the Village’s fiscal activities to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-pomona-transparency-fiscal-activities-s9-24-17Virgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… her duties properly. The Board reviews the claims at biweekly Board meetings. However, because it is not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329DiNapoli: South Carolina Woman Arrested for Stealing $147,455 in Pension Payments
… $10,000 under false pretenses. “Ms. Jones allegedly sought to profit off of her mother’s death and cheat the pension system,” DiNapoli said. “My office will continue to partner with law enforcement across the state and … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-south-carolina-woman-arrested-stealing-147455-pension-paymentsDiNapoli: Former NYU Finance Director Pays Over $660,000 in Restitution for Role in Multi-Million Dollar Fraud
… A former director of finance and administration at New York University paid full restitution of $663,209 after pleading guilty to grand larceny for … a scheme to support her lavish lifestyle at the expense of children with special needs and young English Language …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-former-nyu-finance-director-pays-over-660000-restitution-role-multi-million-dollar-fraudAdequacy of 2021 Budgets - City of Saratoga Springs (S9-21-10)
… was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. Background The … estimates for revenues and expenditures against actual results, and modify their budgetary estimates accordingly, … for Aid and Incentives for Municipalities (AIM) and Video Lottery Terminal (VLT) aid which may not be realized. Key …
https://www.osc.ny.gov/local-government/audits/city/2021/05/14/adequacy-2021-budgets-city-saratoga-springs-s9-21-10Controls Over Selected Expenditures
… attorney’s office, and OVS. OVS also assists sexual assault survivors by directly reimbursing licensed providers …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/controls-over-selected-expendituresUnited HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… made in our audit report, United HealthCare Insurance Company of New York: Empire Plan Drug Rebates … New York State Health Insurance Program: United HealthCare Insurance Company of New York - Empire Plan Drug Rebates ( … recommendations made in our audit report United HealthCare Insurance Company of New York Empire Plan Drug Rebates …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followAssertive Community Treatment Program (Follow-Up)
… three years. Staff must complete specific training courses through the ACT Institute (part of the Center for … by OMH’s New York State Psychiatric Institute). Required courses include Person-Centered Treatment Planning, …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/assertive-community-treatment-program-followMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… Island Therapy Associates LLC (Mid Island), aka All About Kids, on its Consolidated Fiscal Reports (CFRs) were properly … Mid Island Therapy Associates LLC Mid Island aka All About Kids on its Consolidated Fiscal Reports CFRs were pr …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualTravel Card Transactions
… transactions at the Department of Economic Development (DED). Background The New York State Travel Manual requires … appropriately. This is a particular risk in an agency like DED, which has a relatively high volume of transactions per … including international travel. Key Findings We found many DED travelers did not reconcile their credit card …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/travel-card-transactionsAmusement Park and Fair Ride Safety
… and enforcing safety conditions of amusement park and fair rides. The audit covered the period January 1, 2011 … offered at fixed-base amusement parks, the New York State Fair, and the many county fairs operated across the State are … Electronic Ticket Sales at the 2011 New York State Fair (2011-S-37) …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/amusement-park-and-fair-ride-safetyEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… which includes coverage for inpatient and outpatient hospital services. Empire processes Plan claims for hospital services in accordance with agreements they … Empire BlueCross BlueShield Payments Made to Hudson Valley Hospital Center (2009-S-99) New York State Health …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughControls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… fleet management and repair services, administered by the Contractor. The Contractor provides a network of authorized private repair … maintenance, repairs, roadside assistance, and towing. The Contractor is required to negotiate costs with the private …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-followDiNapoli: Local Sales Tax Collections Up 1.6% in First Quarter
… Local government sales tax collections totaled $5.6 billion … experiencing a year-over-year decline for the quarter. “Local sales tax collections in the first quarter showed … the steepest drop at -7.3%. Report First Quarter 2024 Local Sales Taxes Data Regional Table Related Report Local …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-local-sales-tax-collections-16-first-quarterTown of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix C. The Board has the responsibility to initiate … plan (CAP) that addresses the findings and recommendations in this report should be prepared and provided to our office …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Village of Leicester – Financial Management (2025M-7)
… by rental and interest income, real property taxes, State aid and sales tax, while the water fund is funded primarily … to an OSC Audit Report , which you received with the draft audit report. We encourage the Board to make the CAP …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7Hillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… the claims audit process, Adequately supported, and Made for an appropriate District purpose. However, the Board did … its adopted written disbursement policies were followed. For example: Ten checks totaling $249,004, requiring the … signatures had only the Treasurer’s signature. One check for $4,267 payable to the Treasurer was not signed by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111Standardized Forms – Travel and Conference Expense Management
… or cash advances. Mileage (use of personal vehicle) – should indicate the departure and arrival points … and amounts for rental cars, taxi fares, tolls and parking fees. Other actual and necessary expenses – a description and … with the official travel, for example, conference registration fees, if not prepaid. Net amount – the form …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/standardized-formsNew York’s Balance of Payments in the Federal Budget: Federal Fiscal Year 2019
… Message from the Comptroller November 2020 In the wake of the COVID-19 pandemic, New Yorkers have seen how the immense fiscal resources of the federal government can help everyday Americans in times of real need. Unfortunately, we have also seen how myths and …
https://www.osc.ny.gov/reports/new-yorks-balance-payments-federal-budget-federal-fiscal-year-2019Debt Management
… ) Christian Brass ( [email protected] ) The Debt Management Bureau is responsible for the activities associated with the sale and payment of debt service for general obligation bonds and … The Debt Management Bureau is responsible for the activities associated with the sale and payment of debt service for general obligation bonds and …
https://www.osc.ny.gov/debt/debt-management