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Ashville Fire District – Procurement and Board Oversight (2025M-81)
… awarded a $323,700 mini-pumper contract to write the bid specifications. The District’s legal notice required … prohibition against a prospective bidder preparing specifications for a fire district, officials need to carefully scrutinize the bid specifications to ensure that the specifications do not …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/ashville-fire-district-procurement-and-board-oversight-2025m-81State Contract and Payment Actions in April
… Center into the Welcome Center at SUNY Morrisville. Department of Transportation $60.8 million with Concrete … for 3,748 property tax credits. Department of Civil Service $399.5 million to CaremarkPCS Health LLC to provide … plans. $40.5 million to Carelon Behavioral Health for the administration of the Empire Plan’s mental health and …
https://www.osc.ny.gov/press/releases/2024/06/state-contract-and-payment-actions-aprilOpinion 89-62
… on the issues discussed in the opinion. FIRE DISTRICTS -- Elections (signing multiple nominating petitions) ELECTIONS -- Fire Districts (signing multiple nominating … at least ten days prior to the date of such fire district elections and in addition may provide by resolution that such …
https://www.osc.ny.gov/legal-opinions/opinion-89-62State Agencies Bulletin No. 1935
… 169 Retroactive January 1, 2021 Salary Increases. If an employee receives a payment and has worked in more than one agency but has been paid by all agencies in the same Employee Record Number since the effective date of the … Special Wage Payments for Individuals Who Filed for Retirement Social Security Benefits Per Internal Revenue …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1935-january-1-2021-salary-increases-executive-law-section-169-commissionersSaranac Fire District – Board Oversight (2025M-139)
… Board to make the CAP available for public review. 1 OSC’s website provides more information on AFR nonfilers and the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/saranac-fire-district-board-oversight-2025m-139Opinion 2000-21
… in establishment of joint fire district) TOWN LAW §189-a; VILLAGE LAW §22-2210: In the case of the proposed … 22-A (§22-2210 et seq.) contain provisions relating to the establishment of joint fire districts in towns and … fire district located within a village may be removed from the district if the village were to become a city. We …
https://www.osc.ny.gov/legal-opinions/opinion-2000-21Comptroller DiNapoli Releases State Audits
… for Children at Voluntary Agencies (Follow-Up) (2014-F-5) An initial audit report issued in September 2012 found … language limiting the reimbursement of special items. Port Authority of New York and New Jersey: Vehicle and Heavy … An initial report issued in December 2010 found that the Port Authority generally did not follow required procedures …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… in New York City (2021-N-2) The 2014 federal Preventing Sex Trafficking and Strengthening Families Act requires the … of children within the child welfare system for potential sex trafficking and the timely reporting of sex trafficking incidents to law enforcement. It also …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsTown of Lockport – Building Permit Fee Collections (2025M-56)
… regulations, the town board (board) adopts its own local rules and regulations and establishes building permit fee … responsible for managing compliance with building codes, rules and regulations and overseeing the collecting, …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-lockport-building-permit-fee-collections-2025m-56State Comptroller DiNapoli Releases Municipal & School Audits
… financial reports were incomplete and inaccurate and payroll certification was insufficient, causing overpayments …
https://www.osc.ny.gov/press/releases/2026/04/state-comptroller-dinapoli-releases-municipal-school-auditsInformation Technology Governance Security Self-Assessment
The Security Self- Assessment is intended to help personnel responsible for the day-to-day management of IT operations exercise effective IT operation oversight. The Self-Assessment addresses key areas of IT internal controls such as policy, training, access and contingency planning.
https://www.osc.ny.gov/files/local-government/publications/pdf/IT-Governance-Self-Assessment-Form.pdfImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up) (2023-F-12) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Report 2020-S-61).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f12-response.pdfImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up) (2023-F-12)
To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Report 2020-S-61).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f12.pdfHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for CDBG and HOME (Follow-Up) (2023-F-42)
To determine the extent of implementation of the recommendation included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Report 2021-S-10).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f42.pdfTown of Dayton – Supervisor's Records and Reports Audit Follow-Up (2019M-189-F)
The purpose of our review was to assess the Town of Dayton’s (Town’s) progress, as of November 2024, in implementing our recommendations in the audit report Town of Dayton – Supervisor’s Records and Reports (2019M-189), released in January 2020.
https://www.osc.ny.gov/files/local-government/audits/2025/pdf/dayton-town-2019-189-f.pdfField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-2) 180-Day Response
To determine whether the costs reported by Field of Dreams, Inc. on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s2-response.pdfField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual (2022-S-2)
To determine whether the costs reported by Field of Dreams, Inc. on its Consolidated Fiscal Reports (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the Consolidated Fiscal ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s2.pdfAbilities First, Inc.: Compliance With the Reimbursable Cost Manual (2022-S-23)
To determine whether the costs reported by Abilities First, Inc. (AFI) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM) and the ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s23.pdfUnited Cerebral Palsy Association of Nassau County, Inc. - Compliance With the Reimbursable Cost Manual (2021-S-14) 180-Day Response
To determine whether the costs reported by United Cerebral Palsy Association of Nassau County, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s14-response.pdfUnited Cerebral Palsy Association of Nassau County, Inc. – Compliance With the Reimbursable Cost Manual (2021-S-14)
To determine whether the costs reported by United Cerebral Palsy Association of Nassau County, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s14.pdf