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School of Professional Studies – Controls Over Bank Accounts

… was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New York … As of December 1, 2013, CUNY SPS reported it had four bank accounts at two financial institutions. The four … CUNY SPS finances, as well as poor internal controls over bank accounts held in the school’s name. Consequently, a …

https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accounts

Improper Payments Related to the Medicare Buy-In Program (Follow-Up)

… extent of implementation of the five recommendations made in our audit report, Improper Payments Related to the Medicare Buy-In Program ( 2010-S-76 ). Background The federal government established the Medicare buy-in program to assist certain low-income people pay …

https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-follow

Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, 2008 to March 31, 2011. … To determine whether the use of travel monies by selected government employees …

https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses

Maintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence

… Purpose To determine whether costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children's Residence (Mountain Lake) to the State … To determine whether costs reported by the Lake Grove School and Mountain Lake Childrens Residence to the SED and OCFS …

https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residence

College of Plattsburgh – Selected Employee Travel Expenses

… transportation, fuel, and incidental costs such as airline baggage and travel agency fees. The mission of the College at …

https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expenses

Selected Aspects of Discretionary Spending

… properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background The Niagara Frontier … operating assistance, passenger fares, concessions, and commissions. To accomplish its mission, the Authority incurs …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending

Government-Wide Financial Data – 2022 Financial Condition Report

… This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a … future reporting period); Liabilities; Deferred inflows of resources (the acquisition of net assets applicable to a … and The difference between assets and deferred outflows of resources, and liabilities and deferred inflows of resources …

https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-data

Selected Safety and Security Equipment at Subway Stations (Follow-Up)

… (CCTV), a TV system in which strategically placed cameras’ input is observed on monitors off site. As of May 16, 2019, Transit had … it is still under warranty. Our initial report, issued on April 12, 2018, determined that preventive maintenance was …

https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-follow

CVS Health – Temporary Holding Account Rebate Revenue

… if CVS Health remitted to the State Department of Civil Service all commercial drug rebate revenue attributable … Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to over … if CVS Health remitted to the State Department of Civil Service all commercial drug rebate revenue attributable …

https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenue

Taxes – 2023 Financial Condition Report

… reflecting the one-time homeowner’s property tax relief credit, and enhanced earned income and child tax credits. … of the business entities are authorized to claim a PIT credit for their shares of the PTET paid. Approximately $11.5 … reflecting the onetime homeowners property tax relief credit and enhanced earned income and child tax credits …

https://www.osc.ny.gov/reports/finance/2023-fcr/taxes

Government-Wide Financial Data – 2021 Financial Condition Report

… This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a … future reporting period); Liabilities; Deferred inflows of resources (the acquisition of net assets applicable to a … and The difference between assets and deferred outflows of resources, and liabilities and deferred inflows of resources …

https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-data

State Comptroller DiNapoli Releases School Audits

… Enlarged City School District , Miller Place Union Free School District and the Peru Central School District . … for general operating expenditures. Miller Place Union Free School District – Check Signing (Suffolk County) The … Cortland Enlarged City School District Miller Place Union Free School District and the Peru Central School District …

https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced the following … New York State Comptroller Thomas P DiNapoli today announced the following …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1

Truxton Fire District – Audit Follow-Up (2022M-123-F)

… report – pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Truxton Fire District’s (District) progress, as … The purpose of our review was to assess the Truxton Fire Districts …

https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-f

Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)

… did not use performance-based contracting to measure contractor performance and service quality. Twelve contracts … and found that, generally, the Departments paid each contractor in accordance with contract terms and each contractor submitted invoices in a timely manner. Key …

https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1

West Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)

… that financial activity is properly recorded and that Company moneys are safeguarded for the period January 1, 2012 … 30, 2013. Background The West Glens Falls Volunteer Fire Company #1 is a volunteer organization located in the Town of … The Board of Directors, which is responsible for the Company’s overall general and financial affairs, consists of …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013m

Putnam County Industrial Development Agency – Management Practices (2013M-257)

… a lack of information such as the additional police or emergency services required, the number of existing jobs, … Develop specific project evaluation criteria and document its rationale for approving or denying benefits to … Compare the sales tax exemptions and capital investments business owners are claiming on their ST-340s to the amounts …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-management

Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)

… oversight of the Department’s financial operations for the period January 1, 2012 through October 16, 2013. … reported expenditures totally approximately $62,500 for the 2012 fiscal year. Key Findings The Department has not adopted written policies and procedures for financial operations other than the by-laws, which were …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financial

City of Troy – Budget Review (B17-5-13)

… million for refuse and garbage fees to finance the City’s waste and recycling services, but the Council has not yet authorized or approved a combined waste and recycling fee to realize the estimated revenues. … to adopting the budget if it decides to implement a new waste and recycling fee. If the fee is not authorized, or is …

https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13

Village of Suffern – Budget Review (B18-6-4)

… in the Village’s tentative budget for the 2018-19 fiscal year are reasonable. Background The Village of Suffern, … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit … and medical costs. However, we project the cost to be $2.7 million based on an average increase of 8 percent over the …

https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4