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Hagedorn Little Village School – Compliance With the Reimbursable Cost Manual (2017-S-4)
To determine whether costs reported by Hagedorn Little Village School on its Consolidated Fiscal Report were properly calculated, adequately documented, and allowable under ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s4.pdfCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… to exceed the statutory limit of 4 percent. As of June 30, 2021, it was nearly $7.8 million (28 percent of the 2021-22 appropriations), exceeding the limit by more than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementSchuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… Schuyler County Sheriffs Department Payroll Civil Fees and Bail …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120MTA-NYC Transit Medical Assessment Centers
… Purpose To determine whether the MTA-NYC Transit Medical Assessment Centers performed medical examinations for NYC Transit and MTA Bus employees in … To determine whether the MTANYC Transit Medical Assessment Centers performed medical examinations for …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersDiNapoli: Fomer Rosendale Court Clerk Pocketed Cash
… justices. DiNapoli recommended the town and court justices address a number of issues, including: Monitoring court … complaint online at [email protected] , or by mailing a complaint to: Office of the State Comptroller, …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-fomer-rosendale-court-clerk-pocketed-cashDiNapoli: Former Village of Bemus Point Clerk-Treasurer Pleads Guilty to Embezzling Village Funds
… State Comptroller Thomas P. DiNapoli, Chautauqua County … arrest was a result of a joint investigation between the State Comptroller’s Office, the Chautauqua County District … by filing a complaint online at investigations@osc.state.ny.gov , or by mailing a complaint to: Office of the …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-former-village-bemus-point-clerk-treasurer-pleads-guilty-embezzling-village-fundsAccuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, Accuracy of Medicaid … To determine the extent of implementation of the six recommendations included in our initial audit report Accuracy of Medicaid Eligibility …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-followLocal Governments Should Improve Accessibility for New Yorkers
… improving physical accessibility to their facilities for people with disabilities, according to a report released … could be improved to prevent potential hardships for individuals with disabilities. “No one should face … are committed to ensuring access to services and programs for the millions of New Yorkers with disabilities and these …
https://www.osc.ny.gov/press/releases/2025/05/local-governments-should-improve-accessibility-new-yorkersImproper Medicaid Payments for Outpatient Services Billed as Inpatient Claims (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Medicaid Program: Improper … provided. Inpatient care generally requires recipients to stay overnight in the hospital and be monitored by the …
https://www.osc.ny.gov/state-agencies/audits/2025/03/12/improper-medicaid-payments-outpatient-services-billed-inpatient-claims-followEffectiveness of the Information Technology Transformation
… basic planning steps were performed. For example, a risk assessment was not conducted timely to help identify … State oversight inquiries. Complete an overall risk assessment of ITS and incorporate it into the new FY 2016-17 … ITS officials indicated that a formal risk assessment is currently underway. Such assessment should be …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/effectiveness-information-technology-transformationPassenger Vehicle Fleet Management
… fleet, and to determine whether agencies have controls in place that ensure vehicles are used in the most economical and efficient manner and that risks … management. Require employees to complete a vehicle use log (to record dates and times of use, purpose of trip, …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementAccessibility for People With Disabilities
… Objective To determine whether the Office of Parks, Recreation and Historic Preservation has taken … To determine whether the Office of Parks Recreation and Historic Preservation has taken …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesDiNapoli: Rechargeable Battery Use Rising Dramatically, But State Not Enforcing Recycling Law Requirements
… actually happening or whether they’re going out with the trash where they put New York’s environment, public health … rechargeable batteries increases.” Rechargeable batteries can contain toxic metals such as mercury, lead, cadmium, … waste stream and were the cause of a six-alarm fire on a trash barge in December 2021. DEC is responsible for …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-rechargeable-battery-use-rising-dramatically-state-not-enforcing-recycling-law-requirementsPrograms for Little Learners - Compliance With the Reimbursable Cost Manual (2017-S-87)
To determine whether the costs reported by Programs For Little Learners on its Consolidated Fiscal Reports were properly calculated, adequately documented...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s87.pdfPrograms for Little Learners - Compliance With the Reimbursable Cost Manual (2017-S-87) 90-Day Response
To determine whether the costs reported by Programs For Little Learners on its Consolidated Fiscal Reports were properly calculated, adequately documented...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s87-response.pdfComptroller DiNapoli Releases Municipal Audits
… the condition of court and trust funds and abandoned property to the Office of State Comptroller. Town of … Town officials structured and awarded a bid for public works projects inappropriately, and managed the contract in a … the difference. The village’s tentative budget exceeds the property tax levy limit. Rensselaer County Water and Sewer …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1IT Security Fundamentals – Information Technology Governance
… and network and system security: the CIA triad and defense-in-depth. These concepts highlight the importance of looking … collectively and will help you place the internal controls in context. CIA Triad The CIA triad refers to an information … information security. The CIA triad is a well-known model in information security development. It is applied in various …
https://www.osc.ny.gov/local-government/publications/it-governance/it-security-fundamentalsDiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… Additionally, Jaeger used the village bank account to pay for herself and her family’s personal cell phones and car payments, and to purchase Christmas gifts. … of 2020. “Jaeger allegedly treated the village funds as her personal bank account, writing checks to herself for …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000Adequacy of 2021 Budgets - Town of Bolton (S9-21-1)
… evaluation of the Town’s adopted budget for the 2021 fiscal year. Background The COVID-19 pandemic (pandemic) … on their financial operations while developing their 2021 fiscal year budgets, our office conducted reviews of 20 … developing estimates for significant expenditures in the 2021 adopted budget. However, due to uncertainties in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/07/adequacy-2021-budgets-town-bolton-s9-21-1DiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… by State Comptroller Thomas P. DiNapoli, the Chautauqua County District Attorney Jason Schmidt and the Chautauqua County Sheriff’s Office. Gilbert, 54, who now resides in … “I thank District Attorney Schmidt and the Chautauqua County Sheriff’s Office for partnering with my office to hold …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000