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Assessment and Collection of Selected Fees and Penalties (Follow-Up) (2014-F-19)
We have followed up on the actions taken by the officials of the Department of Labor (Department) to implement the recommendations contained in our audit report
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f19.pdfGloversville Enlarged School District - Claims Auditing (2019M-244)
… totaling $845,215 were not audited and approved prior to payment. Credit card claims, paid by wire transfers, were not audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/gloversville-enlarged-school-district-claims-auditing-2019m-244Franklin County – Internal Controls Over the Timekeeping System (2014M-276)
… of our audit was to review the County’s internal controls over the timekeeping system for the period January 1, 2013 … Franklin County Internal Controls Over the Timekeeping System 2014M276 …
https://www.osc.ny.gov/local-government/audits/county/2015/01/30/franklin-county-internal-controls-over-timekeeping-system-2014m-276State Agencies Bulletin No. 921
OSC requests agencies update the Position Location code for employees working within the Metropolitan Commuter Transportation District MCTD The MCTD is comp
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/921-metropolitan-commuter-transportation-mobility-taxTown of Marathon – Town Clerk (2022M-143)
Determine whether the Town of Marathon (Town) Clerk recorded, deposited, remitted and reported collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/marathon-town-2022-143.pdfTown of Danby – Town Clerk (2022M-08)
Determine whether the Town of Danby (Town) Clerk recorded, deposited, remitted and reported collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/danby-2022-08.pdfTown of Potter – Town Clerk (2020M-113)
Determine whether the Town of Potter (Town) Clerk deposited, recorded, reported and remitted collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/potter-2020-113.pdfTown of Decatur – Town Clerk (2020M-58)
Determine whether the Town Clerk (Clerk) recorded, deposited, remitted and reported all collections received in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/decatur-2020-58.pdfTown of Almond - Tax Collection (2019M-188)
Determine whether the Town Clerk (Clerk) recorded, deposited and remitted real property tax collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/almond-2019-188.pdfComptroller DiNapoli and A.G. Scheneiderman Announce 2 to 6 Year Prison Sentence for Former Councilman Ruben Wills in Public Corruption Scheme
… was also ordered to pay nearly $33,000 in restitution and a $5,000 fine. The sentencing followed an eleven-day trial in … Wills guilty of one count of a scheme to defraud in the 1st degree, two counts of grand larceny in the 3rd degree, and two counts of filing a false instrument in the 1st degree. Wills has since been expelled from the New York …
https://www.osc.ny.gov/press/releases/2017/08/comptroller-dinapoli-and-ag-scheneiderman-announce-2-6-year-prison-sentence-former-councilman-rubenLanguage Access Services (Follow-Up)
… locations operated by the County Clerks (County DMVs), who act as agents of the DMV pursuant to Vehicle and Traffic Law … member, friend, or minor as an interpreter is limited to emergencies or routine matters such as obtaining information …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/language-access-services-followManagement of Internal Controls
… Purpose To determine if the Board of Directors of the Fuller Road Management Corporation (FRMC) promoted internal controls that helped to ensure an ethical business … To determine if the Board of Directors of the Fuller Road Management Corporation FRMC promoted internal controls that helped to ensure an ethical business …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsOverview – XI. Procurement and Contract Management
… State agencies use the Statewide Financial System (SFS) Customer Contracts Module to record these types of State … In addition, they must be registered in the New York State Customer File and assigned a Customer ID. It is the responsibility of the State agency to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi7-overviewGrowth in Local Sales Tax Collections Slows to 2.4 Percent in First Half of 2014; Long Island and Southern Tier Collections Decline
Growth in Local Sales Tax Collections Slows to 2.4 Percent in First Half of 2014; Long Island and Southern Tier Collections Decline
https://www.osc.ny.gov/files/local-government/publications/pdf/localsalestaxcollections0714.pdfSelected Aspects of Subway Station Safety
… Purpose To determine if the Metropolitan Transportation Authority’s New York City … the current conditions, and take appropriate action. If actions are not required, document the reasons why. … To determine if the Metropolitan Transportation Authoritys New York City …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyImproper Medicaid Payments for Misclassified Patient Discharges (2020-S-8) 180-Day Response
To determine whether the Medicaid program made inappropriate fee-for-service payments to hospitals that failed to properly report correct patient discharge codes on inpatient claims.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s8-response.pdfLeague for the Handicapped - Compliance With the Reimbursable Cost Manual (2015-S-89)
We conducted an audit of the expenses submitted by the League for the Handicapped (LFH) to the State Education Department (SED) for purposes of establishing the
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s89.pdfDiNapoli: State Pension Fund Valued at $297.8 Billion at End of Third Quarter
… economic volatility remain risks, however. Fortunately, my team manages the state pension fund prudently, with a …
https://www.osc.ny.gov/press/releases/2026/02/dinapoli-state-pension-fund-valued-297-point-8-billion-end-third-quarterUpper Jay Fire District – Board Oversight (2023M-24)
… The Board, as a whole, did not audit and approve claims for 57 check disbursements totaling $37,561 before payment …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/05/26/upper-jay-fire-district-board-oversight-2023m-24Compliance With Special Education Requirements – Evaluations (Follow-Up)
… of Education (Regulations) stipulate requirements for the referral, evaluation, Individualized Education Program (IEP) … – the focus of the initial audit report – includes a referral from a parent/guardian or other interested …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-follow