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DiNapoli: Tax Collector Pleads Guilty After Faking Her Own Tax Payments
… audits and investigations have led to more than 90 arrests and $18 million in ordered restitution since 2011. …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-tax-collector-pleads-guilty-after-faking-her-own-tax-paymentsOpinion 91-38
… copies of) LOCAL LAWS -- Pre-emption (deposits on plans and specifications) GENERAL MUNICIPAL LAW, §102; MUNICIPAL … must return the entire amount of the deposit on plans and specifications for the performance of public work … bidder upon the proper return of a single set of the plans and specifications. If an unsuccessful bidder obtains more …
https://www.osc.ny.gov/legal-opinions/opinion-91-38Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… – pdf] Audit Objective Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight … collections were properly deposited, recorded, reported and remitted. Key Findings The Justices and Board did not provide adequate oversight of Court …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149State Comptroller Thomas P. DiNapoli Statement on State Budget for State Fiscal Year 2023-24
… state budget makes important investments in education and health care, including mental health care, and provides significant, recurring funding to … state budget makes important investments in education and health care including mental health care and provides …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-thomas-p-dinapoli-statement-state-budget-state-fiscal-year-2023-24XIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… The disposition of capital assets should be recorded by reducing the appropriate account(s) for … The disposition of capital assets should be recorded by reducing the appropriate asset and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assetsXIII.4 Overview – XIII. Employee Expense Reimbursement
… T-Cards, P-Cards, and NET-Cards of this Guide to ensure compliance with the New York State Joint Commission on Public …
https://www.osc.ny.gov/state-agencies/gfo/chaper-xiii/xiii4-overviewX.7.A Centralized Corporate Customers – X. Guide to Vendor/Customer Management
… Corporate Customer to create a revenue contract in the SFS, for Interagency billing and payment processing … requires the customer to first be a registered vendor in the New York State Vendor File. Refer to Section 3 - … that will provide revenues to only that Business Unit. In this case, a Centralized Corporate Customer is not …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x7a-centralized-corporate-customersMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… the Mount Vernon City School District (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings … the Mount Vernon City School District District Board and District officials procured natural gas at the most …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91IX.5 Federal Billing & Invoicing – IX. Federal Grants
… the Procure to Pay Initiative (P2P) and still remain in compliance with the State’s CMIA Treasury State Agreement, AP …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix5-federal-billing-invoicingOversight of Contract Expenditures of Palladia, Inc.
… most diverse programs for the prevention and treatment of alcohol and substance abuse. Its mission is to provide … that strengthen communities, schools, and families through alcohol and drug prevention treatment. In 2014, OASAS entered …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incVillage of Head of the Harbor – Justice Court Operations (2020M-110)
… to ensure receipts were collected, deposited, recorded and remitted in an accurate and timely manner. Key Findings The Justices did not provide … to ensure receipts were collected deposited recorded and remitted in an accurate and timely manner …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/01/village-head-harbor-justice-court-operations-2020m-110Village of Clayton – Claims Auditing (2021M-81)
… - pdf ] Audit Objective Determine whether the Village of Clayton (Village) Board of Trustees (Board) properly audited claims prior to payment … as required. The Board reviewed abstracts (listings of claims) but generally did not review the claims before … Determine whether the Village of Clayton Village Board of Trustees Board properly audited …
https://www.osc.ny.gov/local-government/audits/village/2021/09/03/village-clayton-claims-auditing-2021m-81XI.12.F Reassignment of Agency Responsibility for Contracts – XI. Procurement and Contract Management
… against the original agreement that: modifies the Expire Date in SFS to be the day prior to the effective date of the reassignment; and reduces the Contract Amount in … between the contract transactions. The contract Begin Date in SFS will be the effective date of the reassignment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi12f-reassignment-agency-responsibility-contractsMontauk Fire District – Board Oversight (2024M-117)
… has not filed the mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR … received longevity and overtime payments totaling $25,000 in 2023 that were not authorized by the Board. The District’s … with New York State General Municipal Law (GML) in several aspects, potentially inhibiting volunteer …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Inventory Controls
… 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 … Information Technology Services (ITS) was created in 2012 and is the lead agency for State IT services and technology …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsReview of the Financial Plan of the City of New York - June 2012
New York City adopted a balanced budget for FY 2012, but projected a budget gap of $4.6 billion for FY 2013, and even larger gaps for subsequent years.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2013.pdfOversight of Shelter Placements (2021-N-5)
To determine whether the New York City Department of Homeless Services is effectively placing clients into shelters or facilities that have the necessary services and supervision.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n5.pdfImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (2021-S-20)
To determine if Medicaid made inappropriate fee-for-service payments to pharmacies on behalf of recipients who had third-party insurance and, if so, whether appropriate recoveries were made.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s20.pdfSaranac Central School District – Student State Aid (2023M-91)
Determine whether Saranac Central School District (District) officials properly claimed State aid for special education students who received services in 10-month public and summer placements.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/saranac-central-school-district-2023-91.pdfMedicaid Program: Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (2021-S-20) 180-Day Response
To determine if Medicaid made inappropriate fee-for-service payments to pharmacies on behalf of recipients who had third-party insurance and, if so, whether appropriate recoveries were made.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s20-response.pdf