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Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse
… 57 county offices throughout the rest of the State. For calendar year (CY) 2020, Local Districts submitted $2.1 …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuseOversight of Sidewalk Sheds
… of more than 1 million buildings and construction sites in NYC. This includes enforcing provisions of the NYC … to promote the safety of people who visit, live, and work in the City. DOB is also responsible for the permitting and … operations. Key Findings DOB needs to be more proactive in ensuring that owners and other responsible parties comply …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsControls Over Tablet and Kiosk Usage by Incarcerated Individuals
… and rehabilitation of approximately 31,000 individuals in its custody at 44 facilities throughout the State. The … an account created on the Provider’s website. Individuals in specialty populations are allowed limited access to two … tablet shall be returned to the Provider, as outlined in Department Directives. Facility employees are responsible …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsDebt – 2023 Financial Condition Report
… The debt burden of a governmental entity creates fixed costs that directly affect its ability to provide current services, as well as its long-term fiscal health. High borrowing levels … Second Highest in Outstanding Debt Nationwide At the end of SFY 2022-23, the State reported the following debt levels: …
https://www.osc.ny.gov/reports/finance/2023-fcr/debtRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… and other balances that could be invested longer term in investments allowable by law. Accelerate Collection and … other entities. Develop procedures for making deposits in a timely manner to ensure funds are protected and earning … these payments can be approved by the governing board in time to avoid late payment charges. Consider using online …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsValley Stream Central High School District – Capital Assets (2025M-16)
… asset tags to assets after receiving documentation from the Purchasing Department that the asset has been …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Mattituck Fire District – Claims Audit (2025M-48)
… action. Appendix C includes our comments on issues raised in the District’s response letter. We conducted this audit … New York State Comptroller’s (OSC) authority as set forth in Article 3 of the New York State General Municipal Law. Our methodology and standards are included in Appendix D. The Board has the responsibility to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… to ensure they are appropriate, properly documented and in accordance with the district’s budget and procurement … is responsible for overseeing the financial operations in the Business Office, including the Purchasing Agent who is … steps of the claims audit process. This weakness in the District’s disbursements process increased the risk …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andYork Central School District – Lead Testing and Reporting (S9-25-19)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Southwestern Central School District – Claims Audit (2025M-34)
… District, properly approved, mathematically correct, or in compliance with the District’s purchasing policies. 14 … payments could be made and not be detected or corrected. In addition, the Board did not appropriately appoint the … and the State Comptroller’s authority as set forth in Article 3 of the New York State General Municipal Law. Our …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Harpursville Central School District – Lead Testing and Reporting (S9-25-11)
… and implement needed remediation to reduce lead exposure in potable water outlets? Audit Period July 1, 2019 – … the Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, … which can lead to greater difficulty performing well in school and beyond. 1 To aid in combating lead poisoning, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/harpursville-central-school-district-lead-testing-and-reporting-s9-25-11Town of Cato – Supervisor’s Records and Reports (2025M-141)
… adequate oversight. The lack of oversight resulted in errors and deficiencies in the Town’s accounting records remaining undetected and … These errors and deficiencies included $348,817 in receipts and $744,572 in disbursements that were not …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141CUNY Bulletin No. CU-234
… Employees Employees who meet the eligibility criteria in Bargaining Units TG , TH , TM (excluding High Pressure … bargaining units. Effective Date(s) Payments will be made in paychecks dated 8/18/05 Eligibility Criteria and Payment … Full Time Annual Employees Full-time annual employees in the above bargaining units are eligible for an $800.00 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-234-cuny-2005-ratification-bonus-paymentsDiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… released three reports that found more than $100 million in improper payments made by the Department of Health (DOH) for the Medicare buy-in program, maternity care, and drug and therapy claims. Nearly $400,000 in premiums may have been paid for deceased individuals. “The …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-paymentsState Comptroller DiNapoli Releases Municipal Audits
… found the reviewed purchases followed the district’s purchasing policy, were adequately supported, and approved … audit, there were no recommendations. City of Cortland – Credit Accounts and Employee Reimbursements (Cortland County) City officials did not ensure all credit account purchases and employee reimbursements were …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli Announces Unprecedented Support for Climate Actions During 2021 Proxy Season
… Pizza Inc. , medical supply company McKesson Corp. , commercial real estate company Realty Income Corp. and … for his efforts to protect the Fund’s investments, address material risks from climate change and pursue sustainable … investments and potential divestment decisions. Building on the Climate Action Plan’s solid foundation, in …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-announces-unprecedented-support-climate-actions-during-2021-proxy-seasonComptroller DiNapoli Releases Municipal Audits
… sell all real property or cooperative apartments at public auction or by private sale at the highest and best price … data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2020/06/comptroller-dinapoli-releases-municipal-auditsCUNY Bulletin No. CU-625
… not currently have the capability to do so. Agencies will no longer be allowed to process union dues deductions via … unions: Union Ded Code Deduction Description IBEW Local 3 Dues 486 IBEW Local 3 Dues PSC 249 PSC DUES GRADS ASSISTANTS PSC 274 PSC DUES PSC 467 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-625-updated-procedures-initiating-or-terminating-payrollUnified Court System Bulletin No. UCS-266
… for processing required payroll deductions (e.g., income tax and wage garnishments) and authorized deductions (e.g., …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-266-updated-procedures-initiating-or-terminating-payroll