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Compliance With Executive Order 95 (Open Data) (Follow-Up)
… initial audit report, Compliance With Executive Order 95 (Open Data) (Report 2019-S-16 ). About the Program State … 95 (EO 95), issued March 11, 2013, established an online Open Data Website ( Open Data ) for the collection and public …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/compliance-executive-order-95-open-data-followWarrensburg Central School District - Financial Condition Management (2017M-265)
Warrensburg Central School District Financial Condition Management 2017M265
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/warrensburg-central-school-district-financial-condition-management-2017mOpinion 97-19
… of insurance agency) GENERAL MUNICIPAL LAW, §§800(3), 801, 803; TOWN LAW, §177: A fire district treasurer who is an … must be disclosed pursuant to General Municipal Law, §803, but is not prohibited. You ask whether a fire district … the provisions of Article 18, General Municipal Law, §803 generally requires that the nature and extent of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Selected Aspects of Discretionary Spending
… for each. In addition, the policies should state what type of supporting documentation and formal approvals … certain types of discretionary expenses were proper, what would be considered reasonable amounts for such expenditures, and what documentation would be required to demonstrate that …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Opinion 91-40
… (rescheduling of work days to avoid conflict with military duty) MILITARY LAW, §242(5): (1) A municipal officer or … to compensation for time spent on ordered military duty for the greater of 30 calendar days or 22 working days. … an employee's first 30 calendar days of ordered military duty do not include at least 22 working days, the employee is …
https://www.osc.ny.gov/legal-opinions/opinion-91-40Wallkill Central School District – Claims Auditing (2023M-52)
… paying a claim that is not valid and legal. 11 warrants (lists of claims) totaling $464,801 were not included in the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Village of Hudson Falls – Information Technology (2025M-10)
… security over IT assets at the Village. Understanding the Program Village officials and employees use Village-owned IT … or sensitive information (PPSI). 1 If an IT system is compromised, the results could range from inconvenient to … corrective action. A written corrective action plan (CAP) that addresses the findings and recommendations in this …
https://www.osc.ny.gov/local-government/audits/village/2025/04/25/village-hudson-falls-information-technology-2025m-10State Comptroller Releases Municipal Audits
… government audits have been issued. Town of Delhi – Pool Project Donations and Disbursements (Delaware County) The board did not properly manage pool project donations or disbursements. The board also … member signed them. Village of Little Valley – Capital Project Management (Cattaraugus County) The board properly …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsNew York City’s Uneven Recovery: Youth Labor Force Struggling
When the COVID-19 pandemic first hit, workers aged 16 to 24 experienced the worst outcomes of all age groups nationwide.
https://www.osc.ny.gov/files/reports/osdc/pdf/nyc-youth-labor-force-struggling.pdfNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… were made to accounts without approval and voids made by food service employees were not reviewed or approved. … Adopt policies and procedures for unpaid accounts, daily cash register reconciliation and approval of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsMedicaid Program - Medicaid Overpayments for Certain Medicare Part C Claims
… did not cover the service. From a review of a sample of 125 claims totaling $151,069, we determined …
https://www.osc.ny.gov/state-agencies/audits/2015/01/16/medicaid-program-medicaid-overpayments-certain-medicare-part-c-claimsOversight of Certified Homeless Shelter Food Services (2017-S-53) DHS 90-Day Response
To determine whether the Office of Temporary and Disability Assistance, New York City Department of Homeless Services, and New York City Department...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s53-response2.pdfOversight of Certified Homeless Shelter Food Services (17-S-53) ODTA 90-Day Response
To determine whether the Office of Temporary and Disability Assistance, New York City Department of Homeless Services, and New York City Department...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s53-response.pdfNYS Common Retirement Fund Reports Third Quarter Results
… Retirement Fund’s (Fund) estimated return in the third quarter of the State Fiscal Year (SFY) 2018-19 was -7.17 … percent for the three-month period ending Dec. 31, 2018, with an estimated value of $197.3 billion, according to New … Fund’s investment returns were 1.53 percent in the first quarter and 3.47 percent in the second quarter. About the New …
https://www.osc.ny.gov/press/releases/2019/02/nys-common-retirement-fund-reports-third-quarter-resultsNYS Common Retirement Fund Announces Second Quarter Results
… The New York State Common Retirement Fund's (Fund) overall return in the second … in which returns exceeded the strong performance we saw at the start of the fiscal year," DiNapoli said. "The Fund's …
https://www.osc.ny.gov/press/releases/2017/11/nys-common-retirement-fund-announces-second-quarter-resultsBank Street College of Education – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Bank Street College of Education … – over 2.5 hours per day to children with disabilities who are between the ages of three and five years. For purposes of … Key Findings For the fiscal year ended June 30, 2014, we identified $585,047 in ineligible costs that Bank Street …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualTown of Southampton-Peconic Bay Community Preservation Fund (P7-23-21
… report – pdf] Audit Objective Determine whether Town of Southampton (Town) officials properly administered the … examined were properly supported, recorded and deposited in full and that disbursements were proper and supported. Town officials also ensured the payments in lieu of taxes (PILOTs) we reviewed were properly …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/town-southampton-peconic-bay-community-preservation-fund-p7-23-21Comptroller DiNapoli and A.G. Schneiderman Announce Sentencing of Former Met Council Insurance Brokers
… Jewish Poverty (“Met Council”), each have been sentenced to five years of probation and will each pay $1.5 million in … from the taxpayer-funded nonprofit organization as part of a 20-year grand larceny and kickback scheme. Ross and Lieber … there has to be one set of rules for everyone, no matter how rich or powerful, and that those who rip off the neediest …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-and-ag-schneiderman-announce-sentencing-former-met-council-insurance-brokersPanama Central School District – Financial Management (2016M-271)
… located in the Towns of Busti, Harmony, North Harmony and Sherman in Chautauqua County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Medicaid Cap Legislation
A new law was enacted (Chapter 58 of the Laws of 2005) to “cap” county Medicaid costs at calendar 2005 levels and limit growth rates to 3.5 percent in 2006 and
https://www.osc.ny.gov/files/local-government/publications/pdf/medicaidcap_1.pdf