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Henrietta Fire Company, Inc. – Board Oversight (2025M-71)
… the membership approved using all $68,907 of foreign fire insurance (FFI) tax proceeds. In addition, officials used the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/05/henrietta-fire-company-inc-board-oversight-2025m-71West Babylon Union Free School District – Claims Audit (2024M-62)
… totaling $3.1 million were not audited prior to payment in accordance with New York State (NYS) Education Law Section … action. Appendix B includes our comment on an issue raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62XI.18.D Sales and Compensating Use Tax Documentation – XI. Procurement and Contract Management
… perjury, and file with DTF Contractor Certification Form ST-220-TD . Agencies should direct state contractors to the … they can obtain more information on Publication 223 and ST-220-TD . A second certification form ( ST-220-CA ) is required to be provided by the contractor to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18d-sales-and-compensating-use-tax-documentationSUNY Bulletin No. SU-219
… as OT for Annuals (OTA) and Holiday Pay (HPA), resulting from payment of the April 2015 SUNY M/C Discretionary Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-219-april-2015-state-university-new-york-suny-management-andSUNY Bulletin No. SU-223
… management or confidential in the State University of New York - BU13 who meet the eligibility criteria and are … Increase to eligible employees, agencies must submit a Pay Change on the Job Action Requests page using the Reason code … to the row inserted above, the agency must submit a Pay Change on the Job Action Requests page using the Reason code …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-223-july-2015-state-university-new-york-suny-management-andPutnam County Industrial Development Agency – Management Practices (2013M-257)
… Audit The purpose of our audit was to evaluate the Putnam County Industrial Development Agency’s (PCIDA) management … comprises seven members who are appointed by the Putnam County Legislature. The PCIDA reported 14 active industrial … not have project approval criteria that is specific to the County, and they approve individual projects despite a lack …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-managementVillage of Suffern – Budget Review (B18-6-4)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … of Suffern, located in Rockland County, issued debt not to exceed $5 million to liquidate the accumulated deficits in the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4Accuracy of Reported Cost Savings
… (OMIG) mission is to enhance the integrity of the New York State Medicaid program by preventing and detecting …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsEast Ramapo Central School District – Budget Review (B21-5-4)
… review was to provide an independent evaluation of the East Ramapo Central School District’s (District’s) proposed … review was to provide an independent evaluation of the East Ramapo Central School Districts Districts proposed …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit report, Out-of-Network Providers Upcoding Selected Evaluation and … To assess the extent of implementation of the two recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesTown 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-111MTA Headquarters and MTA Capital Construction – Travel and Entertainment Expenses
… Headquarters and MTA Capital Construction for travel and entertainment were appropriate and documented for MTA … MTACC spent $1,217,483 on travel and another $85,568 on entertainment. Key Findings MTAHQ and MTACC have opportunities to strengthen controls over travel and entertainment, which could help reduce certain costs. For …
https://www.osc.ny.gov/state-agencies/audits/2015/02/02/mta-headquarters-and-mta-capital-construction-travel-and-entertainment-expensesHomeless Housing and Assistance Program – Project Selection and Maintenance (Follow-Up)
… the Homeless Housing and Assistance Fund, HHAC provides State financial assistance in the form of grants, loans, or … From the inception of the program in 1983 through State Fiscal Year 2019-20, the State appropriated $1,226,500,000 for the development of …
https://www.osc.ny.gov/state-agencies/audits/2020/08/18/homeless-housing-and-assistance-program-project-selection-and-maintenance-followAdministration of Tenant Complaints (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations in our initial audit report, Administration of Tenant Complaints (Report 2013-S-72 ). Background Homes … To determine the extent of implementation of the four recommendations in our initial …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/administration-tenant-complaints-followFood Safety Monitoring
To determine whether the Department of Agriculture and Markets Department adequately monitors the processing distribution and sale of food products in New Yo
https://www.osc.ny.gov/state-agencies/audits/2014/01/30/food-safety-monitoringOversight of the Farm-to-School Program (Follow-Up)
… and covering the period January 1, 2016 through October 20, 2020, found the Department needs to improve monitoring of …
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-farm-school-program-followComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … From 2008-09 through 2012-13, the district budgeted to use an average of $495,000 of unexpended surplus funds to fund the ensuing year’s expenditures. The district did not …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-audits-1Accounts Payable Advisory No. 64
… or Cancelling a Vendor, Employee Expense, or SSI/SSP Check Guidance: A vendor may request New York State reissue a … the check has been received so the agency can submit a refund of appropriation. Agencies must submit the refunds of … immediately upon notification. Once the agency sees the refund of appropriation has been approved, the agency should …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksPatchogue-Medford Union Free School District – Budget Review (B17-7-2)
… revenue and expenditure projections in the District's proposed budget for the 2017-18 fiscal year are reasonable. … Free School, located in Suffolk County, is authorized to issue debt in an aggregate principal amount not to exceed $6 … Law requires all municipalities and school districts that have been authorized to issue obligations to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Town of Sidney – Budget Review (B4-15-18)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-sidney-budget-review-b4-15-18