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Oversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… controls to ensure that service providers are claiming only reasonable and allowable expenses on the CFRs for the …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incPoland Central School District – Lead Testing and Reporting (S9-25-20)
… children’s growth, causing learning and behavioral issues or causing hearing and speech problems which can lead to … lead exposure in all potable water outlets as required by NYS Public Health Law and Department of Health (DOH) regulations. 3 … District officials did not properly identify report or implement needed remediation to reduce lead exposure in …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20DiNapoli Audit Finds Hundreds of Millions of Dollars in Medicaid Payments Went to Providers Not Enrolled in the Program
… managed care organizations made as much as $1.5 billion in improper and questionable payments to providers who did not appear to be enrolled in Medicaid. Generally, under federal and state law providers … managed care organizations made as much as $15 billion in improper and questionable payments to providers who did …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-audit-finds-hundreds-millions-dollars-medicaid-payments-went-providers-not-enrolled-programCapital Asset Management
… inventory data, BCA conducts periodic physical inventory site visits (site visits) to State agencies. New York State has a … not established adequate policies and procedures for its site visit process, as our site visits to 17 sites (at 12 …
https://www.osc.ny.gov/state-agencies/audits/2024/02/12/capital-asset-managementState Agencies Bulletin No. 1959
… December 29, 2021 (Admin) or January 3, 2022 (Inst) deadline, the employee is due a corrected wage statement … December 29, 2021 (Admin) or January 3, 2022 (Inst) deadline. Federal, State, and Local withholding wages and … AC230: December 29, 2021 (Admin) or January 3, 2022 (Inst) Deadline Include SS/Med Tax on AC230 Include Federal Tax on …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1959-schedule-submitting-2021-year-end-returned-checksDiNapoli: Localities Spending More to Address Climate Change Hazards
… and rising sea levels that threaten both coastal and inland communities,” DiNapoli said. “Local governments are …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-localities-spending-more-address-climate-change-hazardsState Agencies Bulletin No. 1529
… data on an employee’s Wage and Tax Statement (W-2). Only the affected W-2 boxes are populated on a Corrected W-2. … that did not impact any dollar amount. The NTAX722 report only lists employees who had a change to a previously …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1529-general-tax-tipsCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… audit for certain vendors that supply trash pickup, health insurance, office supplies, auto parts, payroll accounting services, and fire-related …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsCity of Glen Cove – Budget Review (B7-14-16)
… fiscal year are reasonable. Background The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 … City of Glen Cove Budget Review B71416 …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Gates Fire District – Audit Follow-Up (2024M-10-F)
… [read complete report – pdf] | [read complete 2024 report – pdf] Purpose of Review The purpose of our … Fire District’s (District) progress, as of September 2025, in implementing our recommendations in the audit report Gates Fire District – Board Oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/gates-fire-district-audit-follow-2024m-10-fComptroller DiNapoli Releases School District Audits
… records. Auditors found extra-classroom activity (ECA) clubs did not always have adequate supporting documentation …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… Did not establish written procedures that define who is responsible for managing and monitoring building access accounts. Although we determined that the District had a process for granting access and adding …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andEarly Education Center – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) … to children with disabilities between the ages of three and five years. The Center is reimbursed for preschool … costs on its CFR, for the Preschool Special Class and the Preschool Integrated Special Class programs (the …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualWest Valley Central School District – Financial Management (2013M-178)
… the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June 4, 2013. Background … seven elected members. The District’s expenditures for the 2012-13 fiscal year were approximately $7.6 million. … District officials could not demonstrate a planned need for more than $1.7 million of the reserves. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Wappingers Central School District – Fuel Accountability (2015M-135)
… The Wappingers Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, … Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his … monthly basis to identify unusual transactions. Maintain a log for fuel dispensed from the diesel fuel tank listing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Town of New Berlin – Ambulance Company Loan (2013M-22)
… Purpose of Audit The objective of our audit was to assess the Town’s practices regarding the Board’s … Revolving Loan Funds continue to be subject to Federal HUD requirements under HUD programs. The Board believed that … governed by Federal, not State law, we are referring this issue to HUD for its consideration. Key Recommendation Obtain …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22City of Rome – Internal Controls Over Capital Projects (2012M-248)
… did not adequately monitor financial activity or close completed projects in a timely manner. As a result, the City … of which were active – leaving 78 projects that had been completed, but still open in the records. Forty-eight of the completed projects had surplus balances totaling $3.4 …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248City of Oneonta – Departmental Collections (2013M-13)
… practices, the risk will remain increased that all moneys due to the City will not be received, recorded and … information and accounting software reports/access so that all moneys are properly recorded and deposited. Require that … Director to support departmental receipts to ensure that all moneys received are properly recorded and deposited. …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13DiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… (A Misdemeanor) for padding her timesheets to boost her pay. The alleged thefts occurred from 2012 to 2019 and netted … for days that she was never entitled to. She was employed as village clerk from 2005 to 2019. Pierce was arraigned … Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] or by mailing a complaint …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payInternal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has … for the manufacturing, distribution, and selling of alcoholic beverages. SLA also enforces the Alcoholic Beverage Control Law, including inspecting licensed …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operations