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Village of New York Mills – Justice Court (S9-14-4)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December … Village of New York Mills Justice Court S9144 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4City of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … City of Poughkeepsie Budget Review B6171 …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Controls Over Cash Advance Accounts
… 1, 2011 to March 11, 2014. Background Under Section 115 of the State Finance Law, cash advances are issued to State … authorized to have two advance accounts with a total value of $106,000 as of March 31, 2012. Key Findings One void check was missing. …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsNiagara Charter School – Student Enrollment and Billing (2013M-294)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294State Agencies Bulletin No. 2307
… Purpose: The purpose of this bulletin is to inform agencies of the chargeback process for direct-mailed 2024 form W-2’s. Background: In order to … OSC will mail W-2s to the employee’s “home address” that is populated in PayServ. If the employee has both a “mail” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackTown of Barrington – Financial Management (2017M-103)
… Purpose of Audit The purpose of our audit was to examine the oversight and management of the Town’s financial operations for the period January 1, … Town of Barrington Financial Management 2017M103 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… audit report, Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Report 2009-S-25). Background … on September 24, 2010, examined whether selected home health care providers properly used Medicaid funds for the … (RTR) of direct care staff and whether the Department of Health (Department) was effectively overseeing this funding. …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followHourly Based Information Technology Services
… Services (HBITS) vendors: (i) at the appropriate hourly bill rates; (ii) for consultants with the required months of … includes a pricing schedule that defines the hourly bill rate for standard and specialty job titles. The hourly bill rates for standard titles are based on job title, skill …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesNew York State Comptroller DiNapoli Statement in Response to Majority Support at Exxon Annual Meeting
… New York State Comptroller Thomas P. DiNapoli, trustee of the New York State Common Retirement Fund, released the … statement today in response to a majority shareholder vote of 62.3 percent in support of the Fund’s request that ExxonMobil do more to address … New York State Comptroller Thomas P DiNapoli trustee of the New York State Common Retirement Fund released the …
https://www.osc.ny.gov/press/releases/2017/05/new-york-state-comptroller-dinapoli-statement-response-majority-support-exxon-annual-meetingMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… Objective To determine whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of pharmacy encounter claims. The audit covered the period from January 2018 through March … To determine whether the Department of Health did not collect Medicaid drug …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesSteuben County – Court and Trust Funds (2024-C&T-4)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … to the court and then delivered to the County Commissioner of Finance (Commissioner) for safekeeping. Payments made … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4DiNapoli: Prior Justice Clerk Sentenced in $63,000 Theft of Court Fines
… Sharon Thompson, 56, of Bemus Point, pleaded guilty to grand larceny last June and agreed to pay full restitution. …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-prior-justice-clerk-sentenced-63000-theft-court-finesLong Beach City School District – Financial Management (2023M-147)
… the Long Beach City School District’s (District) Board of Education (Board) and District officials effectively … that exceeded the statutory 4 percent limit in three of the four years reviewed by as much as 5 percentage points. Transferred a total of $17.3 million of the general fund’s excess fund balance at …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Purpose of Audit The purpose of our audit was to determine if the Department has adequate … is located in eastern New York State and has a population of approximately 303,000. The County Legislature serves as …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… included in our initial audit report, Security and Effectiveness of Department of Criminal Justice Services' Core Systems (2014-S-24). … core systems were secure, operating effectively, and available to continue critical processing in the event of … included in our initial audit report Security and Effectiveness of Department of Criminal Justice Services …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followSecurity Over Electronic Protected Health Information (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Security Over Electronic … Portability and Accountability Act security requirements. In addition, the Institute had adequate protection policies in place and a plan to make mandatory notifications when ePHI …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/security-over-electronic-protected-health-information-followMonsey Fire District – Audit Follow-Up (2020M-62-F)
… report – pdf] [read complete 2020 report – pdf] Purpose of Review The purpose of our review was to assess the Monsey Fire District’s (District) progress, as of October 2025, in implementing our recommendations in the … The purpose of our review was to assess the Monsey Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/monsey-fire-district-audit-follow-2020m-62-fState Agencies Bulletin No. 919
… taxes. Payroll Bulletin No. 914 (Change in Taxation of Military Stipend) explained the regulation and described … same paycheck, different tax treatment for these two types of earnings is required. This may occur when an employee is on a Paid Leave of Absence and receives a military stipend, and a retroactive …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendBroome County – Financial Condition (2013M-224)
… of Audit The purpose of our audit was to examine the County’s financial condition for the period January 1, 2012, to February 21, 2013. Background Broome County, located in the central southern portion of upstate … Tier, has a population of approximately 200,600. The County is governed by the Board of Legislators comprising 15 …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Accounts Receivable Collections
… Purpose To determine whether the Office of the Attorney General effectively collects delinquent … 1, 2008 through October 20, 2011. Background The Office of the Attorney General (OAG) includes the Civil Recoveries … the Bureau was generally effective in its collection of accounts receivable referred by state agencies. However, …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collections