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Report on Estimated Receipts and Disbursements - State Fiscal Years 2009-10 through 2011-12
This report is intended to facilitate continuing discussion of the State’s economic condition and the State Budget.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-receipts-disbursements-2009-12.pdfNorwich City School District - Safe and Supportive Educational Environment (2018M-199)
Determine whether officials appropriately prevented, investigated, addressed and reported incidents to ensure a safe and supportive educational environment.
https://www.osc.ny.gov/files/local-government/audits/pdf/norwich-199.pdfReplacing the Medicaid Computer System, Getting It Right for Taxpayers, May 2010
In State Fiscal Year (SFY) 2009-10, All Funds spending for New York State amounted to $126.9 billion.
https://www.osc.ny.gov/files/reports/special-topics/pdf/health-medicaid-2010.pdfMedicaid Program - Improper Medicaid Payments for Childhood Vaccines (2017-S-41)
To determine whether Medicaid made improper payments for free vaccines available through the Vaccines for Children Program.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s41.pdfUnitedHealthcare: Out-of-Network Providers Upcoding Selected Evaluation and Management Services (2017-S-34)
To determine whether UnitedHealthcare sufficiently monitors out-of-network providers who routinely bill for higher-level Evaluation and Management services ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s34.pdfVillage of Lyons Falls - Board Oversight (2018M-174)
Determine whether the Board provided adequate oversight to ensure Village funds are properly accounted for and safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/lyons-falls.pdfMcLean Fire Department - Financial Operations (2018M-40)
Determine whether Department officials provided adequate oversight of financial activities to ensure that resources were properly safeguarded.
https://www.osc.ny.gov/files/local-government/audits/pdf/mclean-dept.pdfThe Securities Industry in New York City - October 2006
Wall Street has experienced tremendous growth in recent years and is vitally important to New York City.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-9-2007.pdfGlobal Concepts Charter School – Cash Disbursements (2017M-126)
… of our audit was to evaluate the cash disbursement process for the period July 1, 2015 through March 17, 2017. … with the charter and bylaws. Establish clear lines of authority for preparing and signing checks, approving purchases and approving claims for payment. Ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Comptroller DiNapoli Releases School Audits
… of the Avoca Central School District , Fire Island Union Free School District , Rome City School District and the Roosevelt Union Free School District . “In an era of limited resources and … or procedures to formalize this process. Fire Island Union Free School District – Leave Accruals (Suffolk County) …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-1Hamburg Industrial Development Agency – Project Approval and Monitoring (2015M-32)
… welfare in the Town of Hamburg by providing financing and tax incentives as authorized by New York State Law. The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/06/19/hamburg-industrial-development-agency-project-approval-andTown of Smithtown – Departmental Operations (2017M-66)
… 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department did not … adequate records showing the amount of fuel used to fill mobile transfer fuel tanks. Parks Department staff did not … records of all fuel used to fill and dispensed from mobile fuel transfer tanks. Maintain an accurate inventory of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (2022M-172)
… Supervisor and Town Board (Board) ensured cash assets in the Supervisor’s custody were properly collected and … did not properly collect and disburse cash assets in his custody, nor did the Board ensure the Supervisor … properly performed those duties. Our audit found $15,823 in missing funds. We also found that the former Supervisor: …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-oversight-supervisors-cash-collections-and-disbursements-2022m-172Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… records in the financial system and from creating rentals for themselves. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Town of Berne – Board Oversight (2021M-77)
… of financial operations and exceeded its authority under New York State Town Law (Town Law) by authorizing the … were accurate, timely, and properly reviewed. As a result, we found three significant unreconciled variances … timely, accurately, and are properly reviewed. Perform a deliberate and thorough audit of claims, and annually audit …
https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… internal control deficiencies identified by the certified public accountant (CPA) firm retained for the 2019-20 and …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… Purpose of Audit The purpose of our examination was to evaluate the Town’s financial condition of the general and highway funds for the period January 1, … Town of Halfmoon Financial Condition of the General and Highway Funds 2013M55 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… Tax Consequences of Assigning an Incorrect Official Station Section 8.A - Moving Mileage Rate Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsSecurity Over Critical Systems
… is a non-profit public benefit corporation of New York State, established in 1968. NHT’s mission is to receive and … prudent investment, and appropriate expenditure of funds on cooperative programs and projects with its agency … of Environmental Conservation; and Department of State. NHT also partners with other public and private …
https://www.osc.ny.gov/state-agencies/audits/2026/01/28/security-over-critical-systemsEscalation – Article 14 Benefits
… or decrease of a benefit, based on the cost-of-living index. Service retirement benefits can be eligible for either … equal to the increase or decrease in the cost-of-living index or 3 percent, whichever is less. However, a benefit …
https://www.osc.ny.gov/retirement/publications/1644/escalation