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Town of Sheridan – Cellular Phones (2013M-334)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cellular telephones for … individuals are provided a Town cell phone, according to the Town Clerk. The Town does not have established written … cell phones. While the Town provided cell phone service to Town officials and employees for job-related use, it also …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Reporting of Community-Based Services Under the Transformation Reinvestment Plan
… governments and non-profit agencies. OMH has sought to reduce the capacity at its inpatient facilities and provide …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-planOpinion 2010-2
… In that case, the City of New York was selling two public radio stations. The City's decision to sell the stations to a … it would perpetuate the "unique character and value of the radio stations by providing precisely the same non-commercial …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Village of Port Chester – Payroll (2017M-115)
… 2015 through January 26, 2017. Background The Village of Port Chester is located in the Town of Rye in Westchester … Village of Port Chester Payroll 2017M115 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/13/village-port-chester-payroll-2017m-115Oversight of Dam Safety
… defects, cracking, inadequate maintenance and upkeep, and piping (when seepage through a dam is not properly filtered …
https://www.osc.ny.gov/state-agencies/audits/2025/02/21/oversight-dam-safetyOpinion 92-57
… (by State to village) STATE COMPTROLLER -- Approval By (for contracts for water and sewer services from village) VILLAGES -- Powers and Duties (need for contract to provide water and sewer services to State) … Whether the State is responsible for the payment of late charges imposed by the Village of …
https://www.osc.ny.gov/legal-opinions/opinion-92-57Medicaid – Federal Funding and New York
… OSC analysis FIGURE 2 – Medicaid Revenue by Department FY 2026 Preliminary Budget (in millions) Department FY 2025 FY 2026 Human Resources Adm $ 249.9 $ 247.2 Dept of Education … it is relying on the approval of the federal Centers for Medicare and Medicaid to approve alternative sources of …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycRoosevelt Children’s Academy Charter School – Information Technology (2025M-142)
… trust, and avoid financial repercussions. In fiscal year 2024, the School paid an outside IT vendor $158,102 to … loss and protecting the School’s IT systems. Although the Director of Technology was responsible for overseeing the … compliance with the consulting agreement. In addition, the Board of Trustees (Board) did not develop adequate IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2026/04/10/roosevelt-childrens-academy-charter-school-information-technology-2025mDiNapoli Audit: Pre-K Special Education Provider Spent $2.5 Million in Unallowed Expenses
… the State Education Department (SED) for $2.6 million in expenses that were not allowed. “The State Education … required. The audit initially examined the $16.4 million in reimbursable costs the school reported to SED for the … years. The audit recommended SED disallow $2,585,454 in expenses the school reported to the state for …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-audit-pre-k-special-education-provider-spent-25-million-unallowed-expensesSUNY Bulletin No. SU-342.2
… Payroll Bulletin No. SU-342.1 Purpose: The purpose of this bulletin is to inform agencies of the implementation of Paid Parental Leave for certain State University of New … The purpose of this bulletin is to inform agencies of the implementation of Paid Parental Leave for certain …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-3422-suny-paid-parental-leave-fullXII.5.C Selecting the Appropriate Vendor and Address Sequence – XII. Expenditures
… Select the appropriate Address Sequence on the Invoice tab of the voucher for the address from where the vendor … originated. If an address is not selected on the Invoice tab , the system will populate the default address associated … Select the appropriate Address Sequence on the Payments tab of the voucher that corresponds to the address on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5c-selecting-appropriate-vendor-and-address-sequenceOpinion 89-23
… on the issues discussed in the opinion. REAL PROPERTY -- Lease (to State agency at less than fair and adequate … LAW, §72-h: A village may allow a State agency, by lease or license, to utilize space in the village hall … board of trustees of a village ... may sell, transfer or lease to or exchange with any municipal corporation or …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 92-4
… for supervised physical fitness training sessions for its active volunteer firefighters so long as the particular … pay for supervised physical fitness training sessions for active volunteer firefighters of the fire district fire … for supervised physical fitness training session, for its active volunteer firefighters, conducted at a health and …
https://www.osc.ny.gov/legal-opinions/opinion-92-4Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … to attain further efficiencies in the MAC program. New York City Department of Buildings: Outstanding Violations … An initial report, issued in December 2011, found that New York City Department of Buildings managers did not have …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsMechanicville City School District – IT Asset Management (S9-22-16)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … school mechanicville IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16State Agencies Bulletin No. 2413
… Purpose: The purpose of this bulletin is to provide agencies with … and procedures for addressing overpayments, including the creation of a new earnings code to track pending recovery … The purpose of this bulletin is to provide agencies with revised policies and procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2413-revised-policies-and-procedures-addressing-overpaymentsAuditors Find Safety Hazards at Pre-K Facilities in New York City
… York City’s Department of Education’s (DOE) oversight of Universal Pre-Kindergarten (UPK) programs found classrooms … “New York City is leading the way in providing access to Universal Pre-K programs, but some providers have health and … the New York Citys Department of Educations oversight of Universal PreKindergarten programs found classrooms with …
https://www.osc.ny.gov/press/releases/2019/06/auditors-find-safety-hazards-pre-k-facilities-new-york-cityOpinion 98-23
… of maximum speed limits in villages) VEHICLE AND TRAFFIC REGULATIONS -- Villages (designation of twenty-five m.p.h. zones) VILLAGE AND TRAFFIC LAW, §§1600, 1643; MUNICIPAL HOME RULE LAW, … A village may not, pursuant to Vehicle and Traffic Law, §1643 or by local law, impose a village-wide …
https://www.osc.ny.gov/legal-opinions/opinion-98-23MetroPlus Health Plan: COVID-19 Enrollment Trends
… September 2022 PDF Version Overview MetroPlus Health Plan is a prepaid health services plan and a wholly owned subsidiary of NYC Health + Hospitals … MetroPlus Health Plan is a prepaid health services plan and a wholly owned …
https://www.osc.ny.gov/reports/osdc/metroplus-health-plan-covid-19-enrollment-trendsContract Participation of Minority- and Women-Owned Business Enterprises
… business enterprises and women-owned business enterprises in State contracts. Specifically, State agencies and public … officials told us that they determined the percentage in the goal plan using the anticipated MWBE expenditures … ability to ensure it develops achievable and appropriate strategies to meet the objective of the program is limited. …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprises