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Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other outliers. As a result, 23 … and Community Supervision employees were selected for audit. The 23 employees’ travel costs totaled $1,663,939. …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Operational Advisory No. 31
… with the Statewide Financial System (SFS), the Office of the State Comptroller (OSC) removed agency dollar … Approval and Budget Check, it runs against the Bureau of State Accounting Operations’ (BSAO) established risk … must attach all supporting documentation at the time of transaction submittal or posting in SFS (i.e. bulkload …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeManagement of Energy Consumption
… Energy (2008-S-80) New York State Energy Research and Development Authority: Compliance With Executive Order 111 …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionMain-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… receipts or another suitable record to demonstrate amounts of collections due to the Department. Without adequate documentation and controls, the Office of the State Comptroller’s auditors and Department officials … his involvement with the banquet hall or this conflict of interest as required by New York State General Municipal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Management of Unexpected Delays and Events During Winter 2017-18
… Rail Road (LIRR) has plans to address unexpected delays or events and whether those plans were followed, and to assess … addressed the needs of its passengers. This audit covered events that occurred between December 1, 2017 and January 24, … found that the LIRR did not have plans covering unexpected events such as derailments in the yard or collisions between …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Opinion 94-15
… funds and endowment funds, including donations made to a school district from private sources in the form of … school district's investment policies, enacted pursuant to General Municipal Law, §39, relate to endowment or extraclassroom funds must be determined by …
https://www.osc.ny.gov/legal-opinions/opinion-94-15Opinion 88-44
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Engineering Services … board member employed by engineering firm) -- Interest in Contract (town board member employed by town's engineering … engineering firm with which the town has contracted for services has a prohibited conflict of interest in the …
https://www.osc.ny.gov/legal-opinions/opinion-88-44Maximizing Incentives for Individuals With Disabilities (Follow-Up)
… in our initial audit report, Maximizing Incentives for Individuals With Disabilities ( 2021-S-26 ). About the Program According … adults with a disability was 31% compared to 72% for working-age adults without a disability. Employment can … included in our initial audit report Maximizing Incentives for Individuals With Disabilities 2021S26 …
https://www.osc.ny.gov/state-agencies/audits/2024/02/20/maximizing-incentives-individuals-disabilities-followDiNapoli Announces State Contract and Payment Actions for Feb. 2014
… a $210.8 million, 24-month extension to the Medicaid fiscal-agent contract with Computer Sciences Corp. to … approved a license agreement with ASP Partners LLC with an estimated value of $1.9 million to provide and … $295,000 to Kasowitz, Benson, Torres & Friedman LLP for legal services for the NYS Assembly related to the Moreland …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-announces-state-contract-and-payment-actions-feb-2014Audit Finds Operational and Oversight Failures Led to Financial Instability in Mount Vernon
… The city of Mount Vernon faced financial uncertainty and problems … Thomas P. DiNapoli. The audit provided a detailed account of the millions in expenses that were not timely paid, … made 29 recommendations to overhaul the operations of the city comptroller’s office and establish necessary …
https://www.osc.ny.gov/press/releases/2022/01/audit-finds-operational-and-oversight-failures-led-financial-instability-mount-vernonUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… United HealthCare for prescription medications under the State's employee health insurance program. The audit covered the period from January 1, 2008 through December 13, 2011. … United HealthCare for prescription medications under the States employee health insurance program …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyXVII.1 Overview – XVII. Lapsing Appropriations
… The purpose of this Chapter is to explain the procedures for contracts, purchase orders, voucher payments, journal entries, and expense reports against appropriations scheduled to lapse … The purpose of this Chapter is to explain the procedures for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii1-overviewCost-Saving Ideas: Evaluating Solid Waste Collection Options
… may include one or more large containers for solid waste in a centralized location. Transportation costs can make … cost of collection services by reducing manpower. Changes in frequency of service, method of collecting recyclables and … real property tax revenues, taxpayers may resist increases in their tax bills. Seeking Competition A local government …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsCaledonia Volunteer Fire Department, Inc. – Board Oversight (2025M-12)
… to ensure financial operations are properly managed. This includes ensuring comprehensive records are maintained, … comment on the Department’s response letter. We conducted this audit pursuant to Article V, Section 1 of the State … action plan (CAP) that addresses the recommendations in this report and forward it to our office within 90 days. For …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/05/02/caledonia-volunteer-fire-department-inc-board-oversight-2025mOpinion 2001-15
… opinion. IMPROVEMENT DISTRICTS -- Dissolution (authority to dissolve a lighting district); (authority of corporation … a domicile within the district. Corporations are not considered to be "resident owners" for this purpose. … transfer property to the town pursuant to section 198(12), but could do so for fair and adequate consideration). The …
https://www.osc.ny.gov/legal-opinions/opinion-2001-15DiNapoli Announces State Contract & Payment Actions for July 2014
… the playing field is level and taxpayers get the best value for their money. The independent audits ensure …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-announces-state-contract-payment-actions-july-2014Disposal of Electronic Devices
… Purpose To determine if those electronic devices approved for sale as surplus equipment by the Department of … own; however, OGS' Surplus Unit provides this service for many State agencies. At the time of our audit, the … tablets, cameras, cell phones, and a printer) ready for disposal through OGS' Surplus Unit. Agencies are required …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/disposal-electronic-devicesAmusement Park and Fair Ride Safety
… safety conditions of amusement park and fair rides. In conjunction with audit 2013-S-73 , the audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/amusement-park-and-fair-ride-safetySelected 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 … questionable expenses included the costs for special events, memberships, and subscriptions. Although the nature …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1