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Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations included in our initial audit report, Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of … To determine the extent of implementation of the four recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followCollection of Fines Related to Tenant Complaints (Follow-Up)
… as follows: Harassment is a course of conduct intended to force a tenant out of their apartment. This includes …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/collection-fines-related-tenant-complaints-followArkport Hose Company No. 1, Inc. – Treasurer (2026M-1)
… funding and its mission. From January 1, 2024, through July 31, 2025, the Treasurer deposited revenues and … of company's resources. From January 1, 2024, through July 31, 2025, the Treasurer did not: Deposit revenues … State Comptroller (OSC) authority as set forth in Article 3 of the New York State General Municipal Law (GML). Our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/arkport-hose-company-no-1-inc-treasurer-2026m-1East Norwich Volunteer Fire Company Number 1 – Fuel Monitoring (2025M-99)
… waste and misuse are reduced. A periodic reconciliation of purchases, fuel use, and fuel balances obtained by … fuel tanks will determine whether significant amounts of fuel are unaccounted for. If not properly managed, … over fuel inventory. Company officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/03/27/east-norwich-volunteer-fire-company-number-1-fuel-monitoringVillage of Youngstown – Employee Benefits and Payroll (2025M-123)
… [read complete report – pdf] Audit Objective Did Village of Youngstown (Village) officials maintain leave records and … separation from service, represent a significant portion of a village’s annual budget. To properly control and account … accounting for approximately $800,000 (40 percent) of the total. Audit Summary Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-youngstown-employee-benefits-and-payroll-2025m-123RFP#0008 – Audit of OSC Internal Controls
… Issued June 9, 2025 The Office of the State Comptroller (“OSC”) is seeking proposals from independent certified public … an independent audit of existing internal controls at OSC as required by Article 45 of the Executive Law and to … The Office of the State Comptroller OSC is seeking proposals from independent certified public …
https://www.osc.ny.gov/procurement/rfp0008CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health remitted commercial drug rebate revenue related to Empire Plan drug … period, Civil Service received more than $1 billion in commercial drug rebates (rebates exclusive of Medicare Part D … To determine if CVS Health remitted commercial drug rebate revenue related to Empire Plan drug …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceDiNapoli: NYC Vehicle Fleet Meeting Goals on Fuel Efficiency but Aging Emergency and Sanitation Trucks Often Sidelined for Repairs
… age is now the highest since 2012, and aging emergency and service vehicles are increasingly sidelined for repairs, … the rising rate of ambulances and sanitation trucks out of service is concerning,” DiNapoli said. “The city needs to be … has contributed to a decline in vehicle readiness, with in-service rates for critical vehicles such as ambulances and …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-nyc-vehicle-fleet-meeting-goals-fuel-efficiency-aging-emergency-and-sanitation-trucks-oftenDiNapoli: Youth in NYC Face Double Digit Unemployment Rate
… Despite significant improvement in 2023, the city’s youth unemployment rate was higher than the national rate. Black, Hispanic, and Asian youth, especially males, continued to face even higher … from January to March 2025. Self-employment among the youth labor force increased dramatically, by 2.5 times …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-youth-nyc-face-double-digit-unemployment-rateDiNapoli: MTA Budget Gaps Return
… relies on riders returning systemwide and the MTA’s best option for achieving that is increased safety, … stream that was revised downward from the MTA’s February Plan to its July Plan is the projected collection of real estate-related …
https://www.osc.ny.gov/press/releases/2024/10/dinapoli-mta-budget-gaps-returnV.3.B Departments and Agencies – V. Chart of Accounts (COA) Governance
… which a user will enter transaction information associated with its agency. Department is required on all operating … which a user will enter transaction information associated with its agency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3b-departments-and-agenciesTravel Advisory No. 2
… of the State Comptroller (OSC) Travel Manual Guidance : In accordance with the OSC Travel Manual an employee’s … where the employee maintains residence) must be designated in the best interest of the State and not for the convenience … monitoring official stations to help prevent employees from incurring unexpected tax liabilities. …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelTown of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… $59,000 in restitution. The Justices did not: Perform a proper review of reports submitted to New York State agencies … transactions reports. The Board did not: Perform a proper annual audit. Key Recommendations Perform a thorough …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Village of Addison – Board Oversight (2024M-8)
… enabled the former Clerk-Treasurer to abuse her position for personal gain. As a result of the Comptroller’s audit … in New York State surrendered their pension as a penalty for corruption while in office. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Montauk Fire District – Board Oversight (2024M-117)
… were not authorized by the Board. The District’s LOSAP point system was inconsistent with New York State General … the close of the fiscal year. Review and amend the LOSAP point system, as necessary, to ensure conformity with GML. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117Putnam County – Court and Trust Funds (2024-C&T-2)
… read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/03/29/putnam-county-court-and-trust-funds-2024-ct-2Town of New Baltimore – Procurement Practices (2013M-203)
… documentation to that effect. Our comparisons of items and prices against State and County contracts indicated that the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Newark Valley Fire District – Audit Follow-Up (2020M-30-F)
… report – pdf] | [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Newark Valley … The purpose of our review was to assess the Newark Valley …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/11/07/newark-valley-fire-district-audit-follow-2020m-30-fAuditors
… degree in Business Administration, Business Management, Computer Science, Computer Information Systems or related IT field, Public or …
https://www.osc.ny.gov/jobs/auditorsOversight of Direct Placement of Children
… care. One alternative to foster care is direct placement, where a child is placed in the direct custody of a relative … minimum standards for home investigations, which the FCA states may be done “pursuant to regulations of OCFS.” As a … placement decision. OCFS’ response acknowledges it has the legal authority to provide oversight before and after court …
https://www.osc.ny.gov/state-agencies/audits/2020/03/02/oversight-direct-placement-children