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Efforts to Collect Delinquent Taxes
… collection actions staff must take prior to completing or closing a collection case. Collection actions may include … took adequate collection actions prior to completing or closing cases for one of the five collection steps we tested: …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesOversight of Passenger Safety (Follow-Up)
… or medical appointments. Within the New York City (NYC) region, four local Developmental Disabilities Services … were assigned to the transportation offices of the four NYC DDSOs. State vehicles may be assigned to specific … OPWDD ensures that its vehicles are being operated safely by employees with valid driver licenses. Our audit covered …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followReal Estate Portfolio (Follow-Up)
… the nine recommendations included in our initial report, Real Estate Portfolio ( 2013-S-23 ). Background The New York … of the nine recommendations included in our initial report Real Property Portfolio 2013S23 …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/real-estate-portfolio-followDiNapoli Announces Sale of $634 Million State of New York General Obligation Bonds
… pricing and refunding savings for the state.” The winning bids were as follows: Series 2021A Tax-Exempt Bonds …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-announces-sale-634-million-state-new-york-general-obligation-bondsReporting Unclaimed Funds to New York State
… New York State’s Abandoned Property Law requires certain entities to transfer abandoned money or securities to the New York State Comptroller’s Office of Unclaimed Funds. … New York States Abandoned Property Law requires certain entities to transfer abandoned money or securities to the New York …
https://www.osc.ny.gov/unclaimed-funds/reportersState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Bethlehem Central School District , Franklinville Central School District , … their money is being spent appropriately and effectively." Bethlehem Central School District – Credit Cards (Albany … P DiNapoli today announced his office completed audits of Bethlehem Central School District Franklinville Central …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… additional amounts uncovered during the investigation . Red Hook Central School District – Inventories (Dutchess County) …
https://www.osc.ny.gov/press/releases/2024/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Audits
… and three were not implemented. New York State Liquor Authority (SLA): Internal Controls Over Selected …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Half Hollow Hills Community Library , City of Newburgh , Onondaga County … is being spent appropriately and effectively." Half Hollow Hills Community Library – Fund Balance (Suffolk County) The … announced his office completed audits of the Half Hollow Hills Community Library City of Newburgh Onondaga County …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-audits-0CUNY Bulletin No. CU-713
… included in the employee’s taxable gross and is subject to all employment and income taxes. Federal, State, of New York …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-713-city-university-new-york-cuny-health-benefits-buy-outOpinion 2006-4
… discussed in the opinion. MUNICIPAL FUNDS -- Deposits and Investments (term of an irrevocable letter of credit issued as security by a qualifying federal home loan bank) GENERAL MUNICIPAL LAW §§10(3), 11(2): The … letter of credit issued by a qualifying federal home loan bank. This is in response to your inquiry regarding …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4State Comptroller DiNapoli Releases Municipal & School Audits
… before officials and employees were paid, as required by law. Auditors reviewed pay and time records for 15 employees … exposure in all potable water outlets as required by state law and Department of Health (DOH) regulations. Auditors … were planned or occurred. Because there is no information on the lead levels of the 61 water outlets not sampled for …
https://www.osc.ny.gov/press/releases/2025/07/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… audited by the board before payment and 226 credit card purchases totaling $54,359 did not have supporting …
https://www.osc.ny.gov/press/releases/2025/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Administrative Hearings
… an online tool that allows users to host or participate in video conferencing, online meetings, and screen sharing … benefit you seek by presenting evidence in support of your claim. A hearing record is made and will be provided to you … by: Email: Email the Hearing Administration Bureau. Mail: Hearing requests sent by regular mail will be …
https://www.osc.ny.gov/retirement/members/administrative-hearingsCost-Saving Ideas: School District Auditing – External Auditor
… external auditor performs the legally required financial statement audit and renders an opinion on whether the … systems and procedures; and provide an affirmative statement that the individual or firm is independent of the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorChild and Dependent Care Credit
… including the existence and dollar amount of the subsidy. The findings from this examination demonstrate the … to allow the Department access to the OCFS and ACS subsidy data for auditing personal income tax returns. Key … legislation to allow the Department to obtain child care subsidy data directly from OCFS and ACS. Use the data to …
https://www.osc.ny.gov/state-agencies/audits/2017/08/29/child-and-dependent-care-creditCollege at Cortland – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period April 1, 2008 … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesCopiague Fire District– Mechanic Shop Operations (2021M-93)
… $676,389. As a result, District taxpayers are paying for the majority of the costs for providing services that do not benefit them. The Board allows Shop employees to use the Shop and equipment for personal business. We observed the senior mechanic fixing …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2021m-93Lockport City School District - Procurement (2021M-198)
… could have used a more transparent procurement process for a $3.3 million security enhancement project. They did not seek competition for a facial/object recognition software license, prior to … as “piggybacking.” Officials did not seek competition for four professional service contracts totaling $238,000. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… and sensitive information (PPSI) are at greater risk for unauthorized access, misuse, or loss. In addition to … were not needed, which created additional entry points for someone to inappropriately access the School’s network. … and conceal inappropriate activity with limited ability for officials to trace the activity to a specific user. The …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controls