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Compliance With Freedom of Information Law Requirements
… of Information Law (FOIL), and if DOT is in compliance with its responsibilities under FOIL. The audit covered FOIL … agency, public authority, and local government entity, with the exception of the Judiciary and State Legislature. … the requested information. DOT was not in compliance with the statutory requirement to provide an appeal to …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/compliance-freedom-information-law-requirementsIX.6.D HHS Payment Management System – IX. Federal Grants
… The Department of Health and Human Services’ (HHS) Division of Payment Management uses a custom-developed Payment … are approved or rejected automatically based on the amount of available funds in non-expired status in the PMS account. … The Department of Health and Human Services HHS Division of Payment …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6d-hhs-payment-management-systemXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Business Units must use the Invoice Lines section of the voucher in the Statewide Financial System (SFS) to record as much information as possible about the goods or services … Business Units must use the Invoice Lines section of the voucher in the Statewide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsUnified Court System Bulletin No. UCS-274
… Purpose To inform agencies of OSC’s automatic processing of the April 2019 Location Pay, Location Mid-Hudson and … Union Name BU Court Officers Benevolent Association of Nassau County DR Suffolk County Court Employees … To inform agencies of OSCs automatic processing of the April 2019 Location Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-274-april-2019-increases-location-pay-location-pay-mid-hudson-andState Comptroller DiNapoli Releases Audits
An initial audit issued in April 2013 identified about $23 million in highly suspicious and possibly fraudulent Medicaid claims that were submitted by the six affiliated dentists
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-dinapoli-releases-auditsGermantown Fire District – Board Oversight (2014M-166)
… does not have effective policies and procedures outlining expectations for managing District resources, there is an … and Disclosure Policy as they relate to conflicts of interest. Develop policies and procedures over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Orange County – Motor Vehicle Oversight (2015M-314)
… Key Recommendations Ensure that all vehicles are included on the County’s inventory listing and conduct a physical … vehicles. Adopt a comprehensive policy to provide guidance on the disposal of motor vehicles. …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… to review the Authority’s recovery fund and credit/charge card activities for the period July 1, 2015 through March 22, … the Authority’s purpose or was not properly approved for payment. The Board did not establish adequate controls to … reviewed and approved in a proper claims audit prior to payment. Provide oversight to ensure that all charges are …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157Riverhead Central School District – Vendor Master File (2017M-139)
… audit was to examine the vendor master file for the period July 1, 2015 through March 31, 2017. Background The Riverhead … for the 2016-17 fiscal year totaled approximately $130.7 million. Key Findings District officials have not … and update existing entries. The District did not have an IRS W-9 form (Request for Taxpayer Identification Number and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/22/riverhead-central-school-district-vendor-master-file-2017m-139Village of Millbrook - Financial Operations and Procurement (2018M-135)
… safeguarded. Village officials procured goods and services in accordance with the procurement policy and applicable … Village officials to obtain professional services through a competitive process. Ensure purchases subject to the competitive bidding thresholds are made in accordance with General Municipal Law. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-millbrook-financial-operations-and-procurement-2018m-135Town of Greene – Budget Practices (2016M-409)
… our audit was to examine Town officials’ budget practices for the four major operating funds, which include the general … and the general and highway town-outside-village funds, for the period January 1, 2015 through October 11, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $2.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409COLA – Child Center of New York
… Purpose The objective of our examination was to determine whether the cost of living adjustment (COLA) payment made by the Department of … The objective of our examination was to determine whether the cost of …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkJamesville-Dewitt Central School District – Procurement (2016M-264)
… audit was to examine the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $52.5 million. Key … The District’s purchasing policy does not provide guidance for soliciting competition when procuring professional …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Dolgeville Central School District – System Access Controls (2016M-265)
… District’s financial system and student information system for the period July 1, 2014 through April 15, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19 … users were assigned more access permissions than needed for their job duties. District officials did not regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Scarsdale Union Free School District – Overtime (2022M-105)
… services, including $123,113 for cleaning services. With appropriate scheduling, over $155,516 of these overtime … of overtime charges. Adopt policies and procedures with clear guidelines for overtime work, including the … are being incurred. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Village of Brookville – Board Oversight (2015M-45)
… The Village of Brookville is located in the Town of Oyster Bay, Nassau County, and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Village of Whitney Point – Cash Disbursements (2013M-69)
… the Village’s internal controls over cash disbursements for the period June 1, 2011, through January 29, 2013. … of four Trustees and a Mayor. The Village’s annual budget for the 2012-13 fiscal year was $1.22 million. Key Findings … a thorough and deliberate audit of the claims presented for payment and therefore, did not ensure that disbursements …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69State Comptroller DiNapoli Releases Audits
… in New York State possess adequate insurance coverage, or are financially secure, to compensate those persons they … Resources (2023-N-4) Open Educational Resources (OER) are any teaching, learning, and research materials that are in the public domain or are under copyright but have been …
https://www.osc.ny.gov/press/releases/2025/04/state-comptroller-dinapoli-releases-auditsOpinion 94-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Assessments (custody, control and expenditure of) -- District Management Association (contract for services … Whether the charges imposed on behalf of a business improvement district may be turned over to and …
https://www.osc.ny.gov/legal-opinions/opinion-94-22State Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of Throop – Oversight of the Supervisor’s Cash Collections and Disbursements (Cayuga County) The former supervisor did not properly collect and disburse …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits