Search
Town of Lewis – Records and Reports (2025M-17)
… operating funds during the audit period: general fund, highway fund and water district. The Town’s budgeted … totaled $589,883 for the general fund, $480,125 for the highway fund and $55,049 for the water district. Audit … recorded during our audit period and determined that four (27 percent) were not properly recorded. Without reliable …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17State Comptroller DiNapoli Releases Municipal & School Audits
… five vehicles at or beyond their useful life estimates in 2025. Auditors estimated that the total vehicle replacement … of these five vehicles was approximately $2.3 million in 2025. However, the reserve fund balance totaled $971,000 as … of recurring revenues to fund recurring expenditures. The 2026 preliminary budget includes an estimate for health …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1Medicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… Objective To determine if the Department of Health (DOH) improperly paid Medicaid managed care premiums on behalf of members who resided outside of New York. The audit covered the period from July 2017 … To determine if the Department of Health improperly paid Medicaid managed care premiums on …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingAccounts Payable Advisory No. 69
… for all New York State Credit Cards, including the Citibank Procurement, Travel and Non-Employee Travel cards … include the “Employee ID” associated with the cardholder (Citibank) or driver profile (WEX Bank). Update : Guide to …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsElba Fire Department – Controls Over Financial Activities (2014M-286)
… examine the Department’s controls over financial activity for the period January 1, 2013 through August 6, 2014. Background The Elba Fire Department is a volunteer organization located in the Village of Elba, … Village and for residents outside the Village pursuant to a contract with the Town of Elba. Department expenses for …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mJohnson City Central School District – Financial Condition (2015M-204)
… in the Village of Johnson City and the Towns of Union, Maine, Chenango and Dickinson in Broome County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Village of Springville – Procurement (2016M-330)
… 24, 2016. Background The Village of Springville is located in Erie County and has a population of approximately 4,300. … officials did not always ensure that purchases were made in compliance with the requirements of the purchasing policy. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330DiNapoli Releases Analysis of State Financial Plan, Warns of Federal Risks
… percent in State Fiscal Year (SFY) 2017-18, below the 6.1 percent projected in February. Personal income tax receipts in the first quarter of the fiscal year were $1.7 billion lower than February projections and $1.5 billion … State Operating Funds will rise 2 percent this year, to $98.1 billion. This figure reflects several actions that …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-releases-analysis-state-financial-plan-warns-federal-risksDiNapoli Releases Analysis of Revised Executive Budget
… (SFY) 2019-20 Executive Budget advances several measures to reduce the financial risks posed to New York by unpredictable tax revenues and federal funding, according to a report released today by State Comptroller Thomas P. … Year SFY 201920 Executive Budget advances several measures to reduce the financial risks posed to New York by …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-releases-analysis-revised-executive-budgetDiNapoli: Audit Exposes Significant Management Issues With Tonawanda Housing Authority
… the city of Tonawanda in Erie County, manages a 257-unit apartment complex that consists of four main apartment buildings. DiNapoli noted both the longtime … with rejected or cancelled applications; Maximizing apartment readiness and apartment showing protocols; and …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-exposes-significant-management-issues-tonawanda-housing-authorityOversight of Food Service Establishments
… Objective To determine whether the Department of Health adequately … departments’ oversight of food service establishments to ensure they comply with the State Sanitary Code to prevent … To determine whether the Department of Health adequately …
https://www.osc.ny.gov/state-agencies/audits/2019/04/05/oversight-food-service-establishmentsOversight of Adult Protective Services Programs
… proper authorities. Once a referral is received, the APS provider is responsible for assessing the adult’s needs and … with law enforcement and other agencies. Where the APS provider determines that services (e.g., counseling; … the Bureau conducts Practice Reviews (Reviews) of each APS provider. OCFS uses two systems to record APS referrals and …
https://www.osc.ny.gov/state-agencies/audits/2021/11/17/oversight-adult-protective-services-programsMental Health Education, Supports, and Services in Schools
… ensures schools have the mental health supports and services they need, including mental health awareness … Our audit covered the period July 2018 through March 2022 and included general education students only. About the … have a positive quality of life and can function well at home, in school, and in their communities. However, many …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsState Comptroller DiNapoli Releases State Audits
… of New York (CUNY): Medgar Evers College: Controls Over Bank Accounts (2015-S-92) CUNY officials provided auditors with a list of 24 bank accounts at Medgar Evers. Fourteen accounts were opened … CUNY did not have any of the required notification forms for these accounts. Additionally, auditors found an …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsCity of Mechanicville – Procurement (2025M-60)
… [read complete report – pdf] Audit Objective Did City of Mechanicville (City) officials procure goods and services in accordance with the City’s procurement policy, statutory requirements and … 2022 – September 30, 2024 Understanding the Audit Area One of the best methods for helping ensure that goods and …
https://www.osc.ny.gov/local-government/audits/city/2026/04/03/city-mechanicville-procurement-2025m-60Opinion 90-45
… a need for standardization. The resolution must contain a full explanation of the reasons for its adoption and should … there is a need for standardization and must contain a full explanation of the reasons for its adoption. Upon the … resolution, a political subdivision may provide in its specifications for a particular make or brand to the …
https://www.osc.ny.gov/legal-opinions/opinion-90-45DiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… approvals prompted interest payments, mandated under the Prompt Contracting Law, that cost the state $195,663 last … remains as serious a problem for NFPs today as when the Prompt Contracting Law was enacted in 1991. Over that time, … some optimism, state agencies must do their job and make prompt contracting a priority.” The report noted that the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsSelected Aspects of the Paratransit Call Center Operations
… Paratransit Call Center was in compliance with the terms of its contract, and if not, whether the Paratransit Division … actions. Our audit covers the period from the beginning of the contract, April 2013, through November 2015. … in and around the New York City metropolitan area. One of the MTA’s six constituent agencies, New York City Transit …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsVillage of Washingtonville – Budget Review (B25-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1CUNY Bulletin No. CU-433
… to OSC. Transaction Types Submission Procedures Appointments, excluding adjunct appointments (e.g., hires, rehires, concurrent hires) … retroactive periods). Teaching and non-teaching adjunct appointments Appointments for the semester currently being …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-433-retroactive-transactions-cuny-agencies