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Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs
… to oversee and monitor the Governor’s Office of Storm Recovery’s (GOSR) federally funded programs to ensure they … mission, New York State developed the NY Rising Housing Recovery Programs (NY Rising), along with several other disaster recovery initiatives, as outlined in the State of New York …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/internal-controls-over-governors-office-storm-recoverys-federally-funded-programsState Comptroller DiNapoli Releases Audits
… Thomas P. DiNapoli announced today the following audits have been issued. Department of Agriculture and Markets: … recommendations, one has been fully implemented and two have been partially implemented. Office of Mental Health … Authority of the State of New York (DASNY) that could have been avoided if it had used a term contract rather than …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-auditsOpinion 2006-4
… FUNDS -- Deposits and Investments (term of an irrevocable letter of credit issued as security by a qualifying federal … that limit to ninety days the term of an “eligible letter of credit” issued as security for local government … deposits and investments do not apply to an irrevocable letter of credit issued by a qualifying federal home loan …
https://www.osc.ny.gov/legal-opinions/opinion-2006-4Medicaid Program – Oversight of Health Homes
… Objective To determine whether the Department of Health (DOH) has provided adequate oversight of Medicaid Health Homes to ensure that appropriate care was provided and … extending through October 2024. About the Program The Health Home Program (Program), implemented in New York in …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesOpinion 99-15
… of municipalities and "quasi-municipal corporations" (NY Const., art III, §1, art XVI, §1; see, e.g., Greater Poughkeepsie Library v Poughkeepsie , 81 NY2d 574, 579-580; 601 NYS2d 94, 97). Real …
https://www.osc.ny.gov/legal-opinions/opinion-99-15State Agencies Bulletin No. 1784
… Program or received reimbursement from the Empire Star Public Service Award program are impacted by this … of the taxability upon enrollment in the program. Empire Star Public Service Award Empire Star Public Service Award recipients are informed of the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1784-certification-licensure-and-exam-fee-reimbursement-clefr-2019Town of Ellicott – Justice Court (2015M-111)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity … 1, 2011 through April 21, 2015. Background The Town of Ellicott is located in Chautauqua County and has a … The purpose of our audit was to examine the Courts financial activity for …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111Capital – 2023 Financial Condition Report
… Spending increases within major categories included: Transportation, up by approximately $1.2 billion (20.3 … percent of non-federal capital spending on a pay-as-you-go basis when including off-budget spending. Over the next … of nonfederal capital spending financed on a pay-as-you- go basis to average 37.1 percent. At the end of SFY 2022-23, …
https://www.osc.ny.gov/reports/finance/2023-fcr/capitalAccuracy of Reported Cost Savings
… To assess the accuracy of the Office of the Medicaid Inspector General's reported cost savings for calendar years … December 31, 2012. Background The Office of the Medicaid Inspector General's (OMIG) mission is to enhance the … Related Audit/Report of Interest Office of the Medicaid Inspector General: Quality of Internal Control Certification …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsPutnam County Industrial Development Agency – Management Practices (2013M-257)
… The PCIDA was established in 1995 and is governed by a Board which comprises seven members who are appointed by the Putnam County Legislature. The PCIDA reported 14 … since, and therefore does not reflect changes made by the Board to the recapture provisions that the Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementGenesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… Genesee County Industrial Development Agency Project Approval and Monitoring 2014M66 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… accounting records and internal controls of the District for the period January 1, 2012, to February 26, 2013. … Legislature. District expenditures totaled $1,339,215 for the 2012 fiscal year. Key Findings The Board has not adopted policies and procedures for cash receipts and disbursements to ensure that cash is …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashReducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… Reducing the Cost of Hospital Services Provided to County Inmates 2013MS4 …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Town of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… Purpose of Audit The purpose of our audit was to review the Town’s operating budgets and … January 1, 2011, to November 15, 2012. Background The Town of Fremont is located in Sullivan County and has … Town of Fremont Operating Budget and Cash Disbursements 2013M85 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Village of Forestville – Water Fund (2012M-207)
… pay for the related debt. Although the Board raised water rates five times starting in June 2007, it did not establish … fiscal year. Key Recommendations Review and revise water rates to ensure they generate sufficient revenue to cover … and establish reserves to set aside an appropriate portion of revenue from rate increases to pay for future debt …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… was to assess the Town's financial management and fuel inventory records for the period January 1, 2011, to July 31, … Highway Superintendant maintained adequate perpetual fuel inventory records for most of our audit period that included … computerized fuel system and did not compare a perpetual inventory record to physical inventories of fuel on hand. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253DiNapoli: Federal Actions Threaten New York's Farms and Food Production
… production, squeeze profits, and lead to higher prices for consumers. “There is real concern in rural New York about … production and that lower, not drive up, prices in the grocery store.” Agriculture is an important part of the … assistance programs will mean less money spent at grocery stores, farmers markets and for purchases by food banks, …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-federal-actions-threaten-new-yorks-farms-and-food-productionService Diversions for Maintenance and Capital Projects
… Purpose To determine whether the MTA Long Island Rail Road (LIRR) (1) effectively managed service diversions … Transportation Authority (MTA), and provides commuter rail service between New York City and the suburban counties … To determine whether the MTA Long Island Rail Road LIRR 1 effectively managed service diversions due …
https://www.osc.ny.gov/state-agencies/audits/2014/03/18/service-diversions-maintenance-and-capital-projectsState Comptroller DiNapoli Releases Audits
… costs. Department of Health (DOH): Examination of Official Station Designation (2015-BSE1-04) DOH’s designation of the official station for an employee in calendar years 2013 and 2014 was … rules and regulations. As a result of an improper official station designation, DOH paid $16,089.56 and $22,033.71 in …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-auditsState Agencies Bulletin No. 1893
… To better facilitate the tracking of overtime adjustments in PayServ, new Earnings Codes have been created. Effective … OSC Actions OSC has created the following Earnings Codes in PayServ to be used in place of Earnings Code AJR to … The Earnings Codes and the amount will be displayed on the payroll register. The earnings description and the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1893-reporting-adjustments-overtime