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Division of Housing and Community Renewal – Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City
… of Mitchell-Lama developments, supervised by Homes and Community Renewal’s (HCR) Division of Housing and Community Renewal (DHCR), are provided safe and clean living … of MitchellLama developments supervised by Homes and Community Renewals HCR Division of Housing and Community …
https://www.osc.ny.gov/state-agencies/audits/2023/12/08/division-housing-and-community-renewal-physical-and-financial-conditions-selected-mitchellControls Over CUNY Fully Integrated Resources and Services Tool
… CUNY Fully Integrated Resources and Services Tool system (CUNYfirst) and whether CUNY adequately measured if users’ … January 1, 2013 through October 23, 2015. Background CUNYfirst, which replaced CUNY’s Financial Management, Human … is an Enterprise Resource Program. The objective of CUNYfirst was to replace CUNY’s legacy systems with an …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolFormer Captain of Town of Moriah Ambulance Squad Arrested for Allegedly Stealing Over $14k
… Police Superintendent Steven G. James announced the arrest of the former Captain of the Town of Moriah Ambulance Squad, Michael Moran, for allegedly … Police Superintendent Steven G James announced the arrest of the former Captain of the Town of Moriah Ambulance Squad …
https://www.osc.ny.gov/press/releases/2025/09/former-captain-town-moriah-ambulance-squad-arrested-allegedly-stealing-over-14kDiNapoli: Audit Details Double-Dipping by Buffalo City School District Technician
… A Buffalo City School District technician was sentenced today … Comptroller Thomas P. DiNapoli. Noe Rodriguez, 38, of Buffalo, was prosecuted by Erie County District Attorney … equipment technician, was paid for full work days at the Buffalo district while he was also clocked in at the Lake …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audit-details-double-dipping-buffalo-city-school-district-technicianSelected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. Background New York … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesChild Care Licensing and Inspection
… Purpose To determine if the Office of Children and Family Services’ (Office) child care … Office's mission is to promote the well-being and safety of the State's children, families, and communities. The Office's Division of Child Care Services (Division) is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionDiNapoli: State Pension Fund Investments Return 5.84% for State Fiscal Year 2024-25
… Retirement Fund’s (Fund) investment return was 5.84% for the state fiscal year that ended March 31, 2025. The Fund … other economic and geopolitical issues causing uncertainty for investors that is likely to continue in the short term,” … historic value and rate of return in prior years Return for Third Quarter Return for 2024 …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-state-pension-fund-investments-return-584-state-fiscal-year-2024-25Government-Wide Financial Data – 2023 Financial Condition Report
… financial statements provide a long-term view of finances. They record revenues and expenses when the … (cash basis). Each statement breaks down the activities of State government into two types: Governmental activities: includes most of the State’s core services as well as general …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Chenango Valley Central School District , East … and the Hannibal Central School District . "In an era of limited resources and increased accountability, it's … the director is not adequately reviewing the accuracy of payroll, in particular in situations where wages or pay …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-school-auditsState Agencies Bulletin No. 1770
… purpose of this bulletin is to notify agencies of the 2019 Year End processing schedule for AC-230s (Report of Check … purpose of this bulletin is to notify agencies of the 2019 Year End processing schedule for AC230s Report of Check …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1770-schedule-submitting-2019-year-end-returned-checksOpinion 97-8
… claims be certified or that they be verified ...". The quoted language was added by chapter 550 of the Laws of 1983 … Legislative Annual, p 239; 1990 Opns St Comp No. 90-9, p 21). Prior to this amendment, section 64 required that claims … Municipal Home Rule Law, §10[l][i], [ii][a][5]). February 21, 1997 Terrence M. Hammill, Mayor City of Oswego …
https://www.osc.ny.gov/legal-opinions/opinion-97-8IX.7.A Funds – IX. Federal Grants
… the SFS, the need for the creation and/or maintenance of funds for individual grants or common grant purposes is … As agencies become familiar with the functionality of transaction processing and reporting capabilities within … consolidation will continue to be performed by the Office of the State Comptroller (OSC). All consolidations will be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsTuition Assistance Program – State Financial Aid Program at Barnard College
… Purpose To determine whether Barnard College complied with the Education Law and the Commissioner of Education’s Rules and Regulations … To determine whether Barnard College complied with the Education Law and the Commissioner of Educations …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeCollege of Fredonia – Selected Employee Travel Expenses
… transportation, fuel, and incidental costs such as airline baggage and travel agency fees. As part of a … including three employees with outliers in air and train fares that totaled $148,505. In total, we examined $838,267 …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesCity of Lockport – Budget Review (B24-1-8)
… an independent evaluation of the City’s proposed budget for 2025. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… with limited oversight by other Business Officers. Bank withdrawals and expenditures over $500 were not … totaling $14,305 were made from the Association’s bank accounts to the Department’s checking account. In … The Business Officers did not compare transactions on the bank statements with amounts recorded by the Treasurer, or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… $585,045 (or 99 percent of the District’s total cash on hand) in cash deposits and certificates of deposits at the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialTown of Huntington – Payroll and Legal Services (2013M-28)
… our audit period, without using the request for proposals (RFP) process outlined in the Town’s procurement policy. … in accordance with these agreements. Consider using a RFP process to procure professional service providers. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Hartwick – Financial Condition (2013M-118)
… $146,016 for the fire protection fund, $58,002 for the library fund, and $6,000 for the lighting district fund. Key … tax levy for the general, highway, fire protection, library, lighting district, and water funds was relatively …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Town of Otto – Town Clerk and Tax Collector (2012M-214)
… and four elected Council members and is the legislative body responsible for overall Town operations. The Town’s … unpaid sewer bills totaling approximately $8,500 including her own, which totaled $950 and is included in the $4,134. … which prevented us from verifying if she paid $970 of her own taxes, and the Clerk backdated tax collections to …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214