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Audits of Local Governments & Schools
… The Office of the New York State Comptroller’s Division of Local Government and School Accountability conducts … To learn more about performance audits, see About Our Audits . To learn more about external audits and other …
https://www.osc.ny.gov/local-government/auditsIV.4.F Capital Projects – IV. Accounting Codes - Uses and Descriptions
… broker commissions, legal expenses, title insurance, real estate surveys, other and professional fees associated …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv4f-capital-projectsDiNapoli: Stable Government Funding Needed for NYC Health + Hospitals to Provide Essential Care
… DiNapoli said. “H+H administrators have taken steps to shore up the system’s finances, and federal funding provided … response will reach $2 billion through fiscal year (FY) 2022, excluding $3 billion in costs for the Test & Trace … of COVID-19 Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-stable-government-funding-needed-nyc-health-hospitals-provide-essential-careNew York City’s Uneven Recovery: Mothers in the Workforce
… While New York City saw a different trend initially, in 2022 the previously strong job gains for women with children … State or nationally. Although there has been substantial improvement in the unemployment rate for mothers citywide, … with children experienced the largest spike in 2020 to 15.5 percent, which has impacted their recovery. In 2021, …
https://www.osc.ny.gov/reports/osdc/new-york-citys-uneven-recovery-mothers-workforceOpinion 94-18
… CONSTITUTIONAL LAW -- Gifts and Loans (transfer of village real property for nominal consideration to … of fire department) NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, §10-1008: By operation of law, the mere existence of fire companies in the village results in a corporation known as the village fire …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Opinion 89-2
… the supervision of a physician or, in the case of a dental clinic or dental dispensary, of a dentist, for the prevention, diagnosis or treatment of human …
https://www.osc.ny.gov/legal-opinions/opinion-89-2Monitoring of Construction Management (Follow-Up)
… 2020 and additional information provided by OGS through August 2021. We found that OGS had generally taken steps to …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followMedicaid Program – Managed Long Term Care Premium Rate Setting
… the Department of Health (Department) with complete and accurate Medicaid cost information and whether the Department appropriately set Managed Long … The New York State Medicaid program is a federal, state, and locally funded program that provides a wide range of …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… million. The Board of Education (Board) appointed the claims auditor to audit and approve all claims, including non-payroll disbursements. The Assistant … audit report. The CAP should be posted on the District’s website for public review. …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Southwestern Central School District – Claims Audit (2025M-34)
… improper or fraudulent claims from being paid. A board of education (board) must audit the claims against a … business office (CBO).The BOCES CBO Manager assigned two BOCES employees to audit the District’s claims. These two employees were responsible for examining and allowing or …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/25/southwestern-central-school-district-claims-audit-2025m-34Shoreham-Wading River Central School District – Capital Assets (2025M-23)
… period through August 7, 2024 to conduct a walkthrough at the District. Understanding the Audit Area A capital asset …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/08/shoreham-wading-river-central-school-district-capital-assets-2025m-23Valley Stream Central High School District – Capital Assets (2025M-16)
… numbers, serial numbers and manufacturer information. 19 assets totaling $52,992 had a missing or incorrect asset …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16Monroe 2-Orleans Board of Cooperative Educational Services – MiFi Usage Billings (2025M-134)
… report – pdf] Audit Objective Did Monroe 2-Orleans Board of Cooperative Educational Services (Monroe 2-Orleans … methodology and standards are included in Appendix C. The Board has the responsibility to initiate corrective action. A … Did Monroe 2Orleans Board of Cooperative Educational Services Monroe 2Orleans …
https://www.osc.ny.gov/local-government/audits/boces/2026/03/20/monroe-2-orleans-board-cooperative-educational-services-mifi-usage-billings-2025mTown of Cato – Supervisor’s Records and Reports (2025M-141)
… and transparency. These records are essential for a town board and officials when monitoring a town’s financial … records and providing financial reports to the Town Board (Board). The Town’s budgeted appropriations for 2025 totaled …
https://www.osc.ny.gov/local-government/audits/town/2026/03/27/town-cato-supervisors-records-and-reports-2025m-141United Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … ended June 30, 2014. Background United is a Brooklyn, New York for-profit organization authorized by SED to operate, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualManagement of Internal Controls
… rules and regulations. Background FRMC is a private, not-for-profit real estate holding corporation. Its mission is to … elected by unanimous vote of the other Board members. For the fiscal year ended June 30, 2011, the FRMC reported … The FRMC Internal Revenue Service (IRS) Form 990 for 2010 omitted the required disclosure of business …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012
… Empire processes Plan claims for hospital services in accordance with agreements they negotiate with member … above the amount Empire should have paid for the items in question. For one hospital, Empire paid $68,382 for three …
https://www.osc.ny.gov/state-agencies/audits/2013/12/13/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughMedicaid Program – Oversight of Localities' Efforts to Coordinate Veterans' Health Care Benefits Under Medicaid and the U.S. Department of Veterans Affairs
… Purpose To determine whether the Department of Health effectively oversaw localities' efforts to coordinate veterans' health care benefits provided through … To determine whether the Department of Health effectively …
https://www.osc.ny.gov/state-agencies/audits/2014/03/19/medicaid-program-oversight-localities-efforts-coordinate-veterans-health-care-benefitsCompliance With Freedom of Information Law Requirements
… 2020. About the Program CDTA was created in 1970 by the New York State Legislature. Today, CDTA is the premier mobility …
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsLicensing and Monitoring of Proprietary Schools (Follow-Up)
… the Bureau of Proprietary School Supervision (Bureau) is responsible for overseeing these proprietary schools, … employment and that students’ financial interests – that is, tuition investments – are protected. As of January 20, … York State. When initially granted, a proprietary school’s license is valid for 2 years. Thereafter, license renewals …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/licensing-and-monitoring-proprietary-schools-follow