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Report on the State Fiscal Year 2023-24 Executive Budget
The Executive Budget for SFY 2023-24 totals $227 billion, and DOB projects shortfalls in revenues and increases in spending, particularly in Medicaid and school aid, over the financial plan period.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2023-24.pdfAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… disbursement functions increases the risk that Department funds could be misappropriated without detection. Although … trust fund, Department officials have not disbursed these funds in a timely manner in accordance with the policy. As of …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases Municipal & School Audits
… 2017-18 through 2021-22 (excluding 2018-19) by an average of $4.1 million, totaling $16.5 million. In addition, the … district appropriated fund balance at an annual average of $2.9 million from 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Report 2009-S-35). Background …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… Stream Thirteen Union Free School District is located in the Village of Valley Stream, Nassau County. The District, … services that have no current bid documentation in place. Identify all sole source vendors and obtain the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Audits of Local Governments & Schools
… The Office of the New York State Comptroller’s Division of Local … us at [email protected] . For audits of State and NYC agencies and public authorities, see Audits . … Local …
https://www.osc.ny.gov/local-government/auditsSelected Aspects of the Minority- and Women-Owned Business Enterprises Program
… To determine if the Empire State Development Corporation’s (ESD) Department of Economic Development properly certified … 2014. Background The Department of Economic Development’s (DED) Division of Minority and Women’s Business Development … systems to ensure that pertinent files and records can be easily retrieved and accessed. Formally require and …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … not properly budget for and allocate sales tax revenue. As a result, taxpayers residing outside the villages did not … general, TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… The audit included the expenses claimed on Aim High’s CFRs for the three fiscal years ended June 30, 2014. Background Aim High is a not-for-profit organization that provides Special Education … should have been documented and retained on file for a minimum of seven years. However, Aim High did not provide …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… they did not have a plan to identify all potential outlets for sampling. Auditors also found that district officials did …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli Announces State Contract & Payment Actions for July 2014
… Thomas P DiNapoli announced today his office reviewed 2035 contracts valued at $16 billion and approved more than …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-announces-state-contract-payment-actions-july-2014Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… Determine whether Town officials effectively managed the water and sewer funds’ financial condition to ensure the sustainability of current and future operations. Key Findings Four of the seven water districts experienced operating deficits …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Village of Canaseraga – Claims Audit (2023M-48)
… Key Findings Although the 300 claims reviewed were for appropriate Village purposes, certain claims were not … one or more exceptions and should not have been approved for payment: 145 claims totaling approximately $588,000 were … a thorough and deliberate audit of each claim presented for payment. Discontinue paying claims prior to audit unless …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Real Property Portfolio (2022-S-14)
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdfBrighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… the Brighton Fire Department, Inc. (Department) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. The Department lacked detailed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialLivonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
Determine whether the Livonia Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act)training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/livonia-s9-21-22.pdfAdministration of Mitchell-Lama Waiting Lists (Follow-Up) (2020-F-19) 30-Day Response
To follow up on the actions taken by the Division of Housing and Community Renewal to implement the recommendations contained in our prior audit report, Administration of Mitchell-Lama Waiting Lists (Report 2016-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f19-response.pdfState Agencies Bulletin No. 818
… collecting future Social Security benefits. Effective Date(s) Immediately OSC Actions OSC sent the 2007 employee W-2 file to SSA for comparison with SSA’s database using the SSA Enumeration Verification System. … letter to affected employees. The sample letter can be used as a guide. Agency payroll offices must retain a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/818-verification-social-security-numbers-and-names-reported-w-2-statementsExamination of Official Station Designation
The objective of our examination was to determine if the Department properly designated the official station of a Department employee in calendar years 2013 and
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2018-04-27.pdfUse, Collection, and Reporting of Infection Control Data (Follow-Up)
To determine the extent of implementation of the five recommendations included in our initial audit report, Use, Collection, and Reporting of Infection Control Data.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f13.pdf