Search
Internal Controls Over Selected Financial Operations (Follow-Up)
… of the two recommendations included in our initial audit report, Internal Controls Over Selected Financial Operations (Report 2019-S-69 ). About the Program In 1934, the New York … of the two recommendations included in our initial audit report Internal Controls Over Selected Financial Operations …
https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-followCollection of Fines Related to Tenant Complaints
… Objective To determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately … September 30, 2018. About the Program Homes and Community Renewal consists of New York State’s major housing and community renewal agencies, including the Division of Housing and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsReimbursement of Social Services Costs (2013MS-3)
Reimbursement of Social Services Costs 2013MS3
https://www.osc.ny.gov/local-government/audits/county/2013/12/13/reimbursement-social-services-costs-2013ms-3New York Farms and Farmland Decrease at a Higher Rate Than Nationally in 2025
… Over the past 10 years the number of farms and amount of land actively … 2015 and 2025 the number of farms decreased by almost 10 percent and the land being farmed dropped by more than 4 … challenges , including rising labor costs, unpredictable weather and the impacts of climate change. Furthermore, …
https://www.osc.ny.gov/reports/new-york-farms-and-farmland-decrease-higher-rate-nationally-2025Albany Leadership Charter School for Girls – Cash Collections (2022M-165)
… Albany Leadership Charter School for Girls (School) Board of Trustees (Board) and officials ensured collections were … As a result, 113 collections totaling $914,291 (99 percent of total collections remitted to the business office) were … reports did not accurately report revenue, and the risk of loss, diversion or theft of School funds was increased. …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/03/albany-leadership-charter-school-girls-cash-collections-2022m-165Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… not include businesses with only timing devices. Two of 19 consumer complaints did not include documentation to show the … complete records, including an inventory of businesses and consumer complaints. County officials agreed with our …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Town of Burke – Fiscal Oversight (2016M-277)
… our audit was to review the Board’s oversight of selected financial operations for the period January 1, 2015 through … Supervisor did not provide the Board with adequate monthly financial reports. The Board did not audit and approve claims … Recommendations Provide the Board with adequate monthly financial reports. Ensure that no claim against the Town, …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… Office of the State Comptroller (OSC), and Reported the results of the Village’s fiscal activities to the public in a … General Municipal Law (GML) Section 30, or Report the results of the Village’s fiscal activities to the public, as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12Operational Advisory No. 15
… Subject: Cash Advances Guidance: The Office of the State Comptroller … Section 10 of the Guide to Financial Operations regarding Cash Advances. Chapter VII – State Revenues and Appropriated Loan Receivables Section 10 – Cash Advances A – Cash Advance Overview B – Establishing and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/15-gfo-update-cash-advancesMWBE Waivers Granted
… October-December 2025 No waivers granted January-March 2026 (Available April 15, 2026) …
https://www.osc.ny.gov/state-vendors/resources/mwbe-waivers-grantedPublic-Private Partnerships Potentially a "Good Option" but Financial Risks for Taxpayers Must Be Addressed
… Thomas P. DiNapoli. “Our public infrastructure needs a lot of improvements - $250 billion in improvements over the next … private sector participation in the financing and delivery of public services and facilities than is normal under … be fully addressed: Failure to identify the full value of public property . Public-private partnerships may …
https://www.osc.ny.gov/press/releases/2011/01/public-private-partnerships-potentially-good-option-financial-risks-taxpayers-must-be-addressedXII.10.A Lapsing and Year-End Procedures for Payment Processing – XII. Expenditures
… received by the agency in satisfactory condition, and/or services have been satisfactorily rendered in full. OSC auditors may confirm the receipt of goods and services for any voucher, including vouchers using lapsing … dates, please contact the Bureau of State Expenditures’ Customer Service Help Desk at (518) 474-4868, or by email …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10a-lapsing-and-year-end-procedures-payment-processingDiNapoli: Local Government Debt Levels Off
… New York’s local governments had $43.6 billion in total outstanding debt in 2018, … debt. Worcester Central School District in Otsego County had the highest debt per student at $57,410. Counties … next with $6.2 billion, or 14 percent. Nassau County had the highest debt of any local government, with $4.1 …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offSupplemental Payments to Executive Employees
… whether WCHCC has a formal supplemental compensation program and whether the payments under the program were warranted and justified. The audit covered the … ABO. Key Recommendations Establish and document a formal program for the award and payment of supplemental executive …
https://www.osc.ny.gov/state-agencies/audits/2016/09/12/supplemental-payments-executive-employeesOversight of Pupil Transportation Services (Follow-Up)
… District-owned buses, one third riding contracted buses, and the remaining third utilizing public transportation. The … facilities used by pupils; (b) establish training and safety technique requirements for school bus drivers and school bus safety training instructors and make rules and regulations …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements
… Objectives To determine if the Department of Environmental Conservation (Department) is ensuring … used for drinking, bathing, and recreation. As the State’s environmental regulatory agency, the Department is … of its residents: the Act and Article 17 of the State Environmental Conservation Law, which created the SPDES …
https://www.osc.ny.gov/state-agencies/audits/2020/10/19/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantControls Over Vehicle Use and Transportation-Related Expenses
… 11 regional offices across the State, of which 10 operate repair shops responsible for the maintenance of Department … vehicles. These 11 regions typically serve their local surrounding counties and are responsible for overall … the Office of General Services, for fleet management and repair services, administered by the Contractor. Along with …
https://www.osc.ny.gov/state-agencies/audits/2021/10/07/controls-over-vehicle-use-and-transportation-related-expensesCuba-Rushford Central School District – Cafeteria Purchases (2025M-28)
… to provide meals and refreshments for students, sell a la carte items in the District’s two cafeterias, and cater …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/cuba-rushford-central-school-district-cafeteria-purchases-2025m-28DiNapoli: Office of Children and Family Services Can Improve Efforts to Investigate Child Fatalities
… dying from abuse. When the review of a child fatality investigation finds statutory or regulatory compliance … citations to LDSSs, indicating a problem with the local investigation. Citations were given to nearly half (641) of … (72%) of the problems OCFS found were related — not to the investigation of the fatality but to previous investigations …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-office-children-and-family-services-can-improve-efforts-investigate-child-fatalitiesDiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… COVID-19 pandemic on their budgets and a failure to aid one could adversely affect the others, according to a review … June, the highest level in 44 years. The loss represented one-fifth of the jobs in the city and erased nearly all of … the COVID19 pandemic on their budgets and a failure to aid one could adversely affect the others according to a review …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challenges