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Adult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program
… vocational rehabilitation supported employment services for individuals with a disability. The audit covered the … program provides vocational rehabilitation services for and supports the employment goals of people with a … evaluate the effectiveness of the ACCES-VR program based on individual participants’ goals and achievements to ensure …
https://www.osc.ny.gov/state-agencies/audits/2022/03/30/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedOpinion 91-12
Whether moneys raised by a volunteer fire company that is part of a village fire department is property of the village or the fire company
https://www.osc.ny.gov/legal-opinions/opinion-91-12Comptroller DiNapoli Releases Municipal Audits
… duties are not segregated and village officials do not provide adequate compensating controls, such as … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases School Audits
… BOCES and charter school finances and operations to ensure money is being spent appropriately and effectively. The Comptroller’s audits … and local funds. For additional background or a comment on a specific audit, please contact Brian Butry at …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 2303
… 6 employees’ Savings Plans pages due to the two-year look back. Affected Employees: Tier 6 SUNY ORP and VDC members are … record keeper to calculate the 2025 two-year look back contribution rates. * *The Multi-Vendor Coordinator, … change is needed. The Savings Plans page must be updated for members with a Payroll Status of Active, Leave of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2303-2025-two-year-look-back-tier-6-suny-optional-retirement-plan-orp-andState Agencies Bulletin No. 1474
… 02, 03, 04 and 47 DRP reductions is less than zero (0) in one or more record number Background As Part of the New … reduction plan reductions will be repaid to the employee in equal biweekly installments over 39 consecutive pay … Units 02, 03, 04 and 47 DRP reductions will begin in the following pay periods: Cycle/Pay Period/Type Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1474-repayment-civil-service-employees-association-csea-administrationDiNapoli: NYC Dept. of Buildings Is Not Doing Enough to Improve Construction Site Safety
… The New York City Department of Buildings (DOB) is not doing … on building sites, according to an audit released by New York State Comptroller Thomas P. DiNapoli . The audit … injuries and fatalities. “Construction is key to New York City’s economy, but as the sector recovers from the …
https://www.osc.ny.gov/press/releases/2022/09/dinapoli-nyc-dept-buildings-not-doing-enough-improve-construction-site-safetyXIV.4.B Establishment and Closing of Bank Accounts – XIV. Special Procedures
… a bank account. Each agency must obtain authorization from the OSC Bureau of State Accounting Operations Cash …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4b-establishment-and-closing-bank-accountsCorporate Governance
… and Reasoning UnitedHealth Group Incorporated 6/2/2025 Against Incumbent Directors Poor risk oversight and failure to manage multiple controversies. Against Executive Compensation An excessive one-time grant, … the new CEO. Acadia Healthcare Company, Inc. 5/29/2025 Against Executive Compensation Ongoing executive compensation …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceWalton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … significant variances in appropriations. The District does not have a documented fund balance policy or capital plan. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Town of Broadalbin - Records and Reports (2018M-63)
… financial activity is accurately and completely accounted for. Develop a plan for updating and maintaining the accounting records and …
https://www.osc.ny.gov/local-government/audits/town/2018/06/22/town-broadalbin-records-and-reports-2018m-63Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by an … ensure that annual financial reports were submitted to OSC in a timely manner each year. Independent audits were not … completes and submits the annual financial report with OSC in a timely manner each year. Ensure that the required …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Town of Alabama – Town Clerk Operations (2013M-369)
… through November 8, 2013. Background The Town is located in Genesee County and is governed by a five-member Town … did not deposit or remit real property taxes received in a timely manner. The Board did not conduct the required … Deposit and remit all moneys on a timely basis in compliance with statutory requirements. Annually audit, or …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369Town of Salem – Financial Management (2015M-295)
… 2013 through June 30, 2015. Background The Town of Salem is located in Washington County and has a population of approximately 2,700. The Town is governed by a five-member Town Board. Budgeted … fund balance to finance annual operations in excess of what is available. Develop a comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-salem-financial-management-2015m-295Massapequa Water District (2014M-100)
… 2013. Background The Massapequa Water District is located in the Town of Oyster Bay in Nassau County and serves the entire incorporated village … held and take steps to ensure all insurance policies are in compliance with legal requirements. … Massapequa Water …
https://www.osc.ny.gov/local-government/audits/district/2014/06/13/massapequa-water-district-2014m-100Lake Placid Central School District – Transportation State Aid (2023M-95)
… As a result, District’s taxpayers will not benefit from the $18,842 in aid the District would have received upon … aid applications with SED, taxpayers will also not benefit from the remaining $45,034 officials can claim. Key … and have initiated, or indicated they planned to initiate corrective action. … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95State Agencies Bulletin No. 1044
… Institution Paychecks dated 01/13/2011 Background In accordance with Chapter 504 of the Laws of 2009, the … Actions Agencies should ensure that appropriate staffs in payroll, personnel, and/or benefit service offices are informed of the increase in limit. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1044-tier-5-pensionable-overtime-earnings-limit-calendar-year-2011-employeesSaratoga County Water Authority – Water Charges (2016M-357)
… the authority’s internal controls over water charges for the period January 1, 2015 through July 31, 2016. … is an independent public benefit corporation located in Saratoga County, established in 1990 under the New York State Public Authorities Law to …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357IX.12.M Journal Vouchers – IX. Federal Grants
… Generally, journal voucher payments are used to: Reimburse service-providing state agencies for goods or services rendered to, or on behalf of the first state agency; or Reimburse a … are considered interest neutral. Agencies are required to make every effort to properly allocate state voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersVillage of Endicott – Disbursements (2021M-124)
… adequate procedures to ensure all disbursements are for appropriate purposes, adequately supported or properly …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124