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Town of Erin– Inappropriate Highway Purchases (2014M-16)
… Purpose of Audit The purpose of our audit was to review Highway Department purchases for appropriateness … were $316,984 and $621,235. Key Findings The Board did not establish an adequate system of internal controls over … $68,501 during the audit period that did not appear to have a legitimate Town purpose. Key Recommendations Adopt an …
https://www.osc.ny.gov/local-government/audits/town/2014/08/11/town-erin-inappropriate-highway-purchases-2014m-16New York State Financial Reporting
… Annual Cash Basis Report on State Funds Prior Fiscal Years 2023 Annual Cash Basis Report on State Funds 2022 Annual Cash … and Other Supplementary Information, along with 10 years of statistical data. 2024 Annual Comprehensive Financial … Annual Financial Report Financial Condition Report of New York State This GAAP-based report provides an overview …
https://www.osc.ny.gov/reports/financeDiNapoli: Local Sales Tax Collections in August Grew More Than 15 Percent
… were 15.5% higher than they were during the same period in 2020, making it the fifth consecutive month that collections exceeded 2020 results, State Comptroller Thomas P. DiNapoli announced … to the fairly weak collections reported during August 2020 when sales activity was recovering in certain parts of …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-local-sales-tax-collections-august-grew-more-15-percentCity of Binghamton - Water System Cybersecurity (2018M-152)
… to City officials. Key Recommendations Establish a process for receiving and assessing system cybersecurity alerts. … of information that can jeopardize the system and monitor for and remove such publicly shared information. Provide …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-binghamton-water-system-cybersecurity-2018m-152DiNapoli Releases Municipal Audits
… equipment purchased was then shipped to the town’s former video supply contractor. The supervisor was unable to verify …
https://www.osc.ny.gov/press/releases/2025/05/dinapoli-releases-municipal-auditsIdentifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City (2021-N-2) 180-Day Response
To determine if the New York City Administration for Children’s Services and the New York City Department of Youth and Community Development identify, report on, and provide services for victims of child sex trafficking and those at risk of child sex trafficking. The audit covered the period from Ja
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n2-response2.pdfDiNapoli: City of Corning Audit Details Stolen Funds
… in this audit, the city of Corning can ensure taxpayer funds, especially cash collections, are protected.” DiNapoli …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-city-corning-audit-details-stolen-fundsTown of Pierrepont – Fiscal Stress (2014M-314)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period … million for the highway fund. Key Findings The Board did not have a policy that establishes a reasonable amount of …
https://www.osc.ny.gov/local-government/audits/town/2014/12/19/town-pierrepont-fiscal-stress-2014m-314X.10 Record Retention for Vendor Records – X. Guide to Vendor/Customer Management
… SECTION OVERVIEW AND POLICIES This section informs Business Units of the Office of the State Comptroller’s (OSC) … retention requirements related to vendor registration in the Statewide Financial System (SFS). OSC’s auditors will …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x10-record-retention-vendor-recordsAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… program, and sufficiently documented pursuant to the State Education Department’s (SED) guidelines, including the … ledger and the CFR that was used by SED to calculate AMC’s reimbursement rate for that year; therefore, we could not …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualEmblemHealth Plan, Inc.: Overpayments for Services Requiring Coordination of Benefits
… services. Of this, approximately $4.5 million required COB processing associated with two Dental Program subscriber … The overpayments were, in part, caused by manual Emblem processing errors. Key Recommendations Review the $492,061 in … of COB services, including lack of COB information and processor error. Develop an ongoing process to identify and …
https://www.osc.ny.gov/state-agencies/audits/2024/01/08/emblemhealth-plan-inc-overpayments-services-requiring-coordination-benefitsProgress Report: The MTA Capital Security Program - January 2010
In the wake of the events of September 11, 2001, the MTA initiated intense planning efforts to determine how to best protect its customers and key assets.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-19-2010.pdfTransforming the Procurement Function (2023-S-6)
To determine whether the MTA took action to comply with the Board-approved Transformation Plan, resulting in improved service levels for the customer, process efficiencies, and reduced costs.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s6.pdfConstitutional Amendment on Debt
Concurrent resolution of the Senate and Assembly proposing amendments to article 7 of the constitution in relation to authorization of debt to respond to acts
https://www.osc.ny.gov/legislation/constitutional-amendment-debtState Agencies Bulletin No. 1989
… rate for employees in certain titles represented by PEF or CSEA working at OPWDD. Affected Employees Employees in … Services Unit (BU03), Institutional Services Unit (BU04), or Professional, Scientific, and Technical Services Unit … apply to all overtime earned during shifts that begin at or after 11:00 pm on 12/01/2021 and at or before 10:59 pm on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1989-pilot-program-establishing-temporary-overtime-rate-employees-certainVillage of Red Hook - Procurement and Claims Auditing (2019M-100)
… were adequately supported and properly audited before payment. Key Findings Village officials did not: Follow the …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100State Agencies Bulletin No. 2152.1
… escheated to the New York State Office of Unclaimed Funds (OUF). Effective Dates: Effective for payroll checks issued … uncashed and the funds will be escheated and sent to OUF. Agency Actions: Agencies must notify affected employees … originally issued in 2022 and the funds escheated to OUF in April 2024. Employees can visit the Unclaimed Funds - …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/21521-outreach-and-escheatment-2022-uncashed-nys-payroll-checksTown of Conesville – Long-Term Planning (2016M-314)
… Purpose of Audit The purpose of our audit was to examine the Town’s long-term planning for the period … is for the highway fund. Key Findings Town officials have not adopted formal long-term financial or capital plans …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Statement From New York State Comptroller Thomas P. DiNapoli on Senate Confirmation of Loretta Lynch as U.S. Attorney General
… New York is proud to see one of our own appointed to the highest legal position in our nation. Loretta Lynch will be a remarkable attorney …
https://www.osc.ny.gov/press/releases/2015/04/statement-new-york-state-comptroller-thomas-p-dinapoli-senate-confirmation-loretta-lynch-us-attorneyState Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update
… “New York City’s budget outlook continues to improve, and it can use this … supporting upward revisions in spending. The Fiscal Year 2025 budget is now expected to exceed $115 billion, up from nearly …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-update