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2017 Annual Report on Preschool Special Education Audit Initiative
In 2017 OSC completed 23 audits of expenses submitted to SED by preschool special education providers and identified over $12.5 million in disallowances.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2017.pdfManagement of Energy Consumption (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations made … None Other Related Audits/Reports of Interest Office of Mental Health: Compliance with Executive Order 111 Purchase of …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/management-energy-consumption-followComptroller DiNapoli Releases Annual Review of MTA Finances
… plan to yield $535 million in savings annually by 2022, which was the top end of the range provided by the … outstanding debt is projected to reach $41.8 billion by 2022, an increase of 19 percent from 2019. Debt service would …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-annual-review-mta-financesCriminal History Background Checks of Unlicensed Health Care Employees
To determine if the Department of Health effectively oversees and monitors efforts by Nursing Homes Adult Care Facilities and Home Health Care providers to adequately
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employeesSouthside Academy Charter School - Enrollment and Billing (2019M-70)
… school districts were accurate and supported. Key Findings The School overbilled the Syracuse City School District (SCSD) $28,640 in charter school tuition for the 2017-18 school year and it under-billed four other resident districts a total of $27,389. The School does not have a good process …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Transaction Number Requirement
… Report Requirement Starting July 15, 2024, a Transaction Number will be required in the PARIS Procurement Report. … authorities will be required to provide a Transaction Number for each procurement transaction in the Procurement …
https://www.osc.ny.gov/public-authorities/transaction-number-requirementOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… About the Program The Commission regulates all aspects of gaming activity in New York and is responsible for overseeing three types of casinos in the State: commercial, video lottery terminal … and VLT casinos are required to remit a percentage of their gaming revenues to the State, and tribe/nation …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsVI.I Overview – VI. Budgets
… to spend for specific purposes, become law, the State Comptroller will establish appropriation control records …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … or conduct or ensure an annual audit of the supervisor’s records and reports was performed, as required. Chatham …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Town of East Fishkill –Financial Condition (2014M-139)
… Purpose of Audit The purpose of our audit was to review the financial condition of the Town’s sewer fund … for the sewer districts. Key Findings The Board did not effectively monitor the budgets throughout the year and … charges and revise them to generate sufficient revenues to pay the total costs needed to properly operate and maintain …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139State Agencies Bulletin No. 822
… Purpose To encourage agencies to promote direct deposit for their employees and to outline OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/822-direct-deposit-enrollmentsTown of Hamburg - Finance Office (2023M-109)
… – pdf] Audit Objectives Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases … for proper Town purposes. As a result, the former Director of Finance (former Director) made improper credit card … arrested in September 2022 for charges relating to her use of the Town’s credit card. She pleaded guilty to disorderly …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Town of Saugerties – Claims Auditing (2024M-144)
… $28,815. We determined that the Board did not conduct a thorough and deliberate audit of any claims before payment or authorize all credit card purchases. As a result: 15 purchases totaling $91,979 did not comply with the Town’s purchasing policy. For example, Town officials paid a contractor $46,500 to …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Inspecting Highway Bridges and Repairing Defects (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial report, Inspecting Highway Bridges and Repairing Defects ( 2012-S-34 ). Background Our initial …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followOversight of School Fire Safety Compliance
… of the new fire inspection data system, so that it can be used to easily access, analyze, and generate …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceState Agencies Bulletin No. 1523
… SSN not in file (never issued to anyone) Name does not match: DOB and gender code not checked Other SSN Deceased … with a Reason Why SSN Not Verified of “ Name does not match: DOB and gender code not checked ” or “ Other SSN ”: … the SSA. If the information reported in PayServ does not match the information on the Social Security card, the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1523-verification-employees-social-security-number-ssn-and-name-be-reportedCheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… including claims that were not properly supported or in compliance with the District’s procurement policy, were … corrective action. Appendix B includes our comments on issues raised in the District’s response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Annual Assessment of Market Orders for 2015 and 2016
… the audit period to accurately report its assessable expenses related to its administration of Article 25 of the … for the collection of funds by assessing growers to cover expenses. We note that Chapter 58 of the Laws of 2016 … Order and the New York Apple Association, Inc. (NYAA) contract. The Department did not always enforce contract …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016Inventory Controls
… Objective To determine whether the Office of Information Technology Services has adequate controls to ensure the accuracy and completeness of inventory records, accountability for inventory transactions, and safeguarding of inventory. The audit covered the period from March 2020 …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsComptroller DiNapoli Announces Joint Effort With Ulster, Orange County District Attorneys to Combat COVID-19 Scams
… other, as well as with other law enforcement officials, to protect the public from COVID-19 related internet scams. “Taking advantage of a pandemic to commit fraud is reprehensible,” said State Comptroller … this deplorable behavior will not be tolerated. I am proud to partner with them and with law enforcement across the …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-joint-effort-ulster-orange-county-district-attorneys-combat-covid-19