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Ashville Fire District – Procurement and Board Oversight (2025M-81)
… 1, 2024 – May 28, 2025 We extended the audit period back to August 2021 to review the competitive process used by the District to purchase a custom pumper fire truck. We included this purchase because … important to reach as many qualified vendors as possible. From January 1, 2024 through March 14, 2025, the District …
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
… $1.3 million to Panha Solutions Inc., $1.1 million to MVP Consulting Plus Inc., and $3.1 million to 12 other …
https://www.osc.ny.gov/press/releases/2024/06/state-contract-and-payment-actions-aprilOpinion 89-62
… district office) ELECTION LAW, §6-138; TOWN LAW, §176(7): A qualified voter is not prohibited from signing nominating petitions for two or more candidates … the secretary of the fire district at least ten days prior to the date of such fire district elections and in addition …
https://www.osc.ny.gov/legal-opinions/opinion-89-62State Agencies Bulletin No. 1935
… Purpose The purpose of this bulletin is to provide agencies instructions for submitting the … Law Section 169 positions are increased as follows: Tier-A Positions $220,000 Tier-B Positions $205,000 Tier-C … for regular earnings based on annual salary resulting from payment of the Executive Law Section 169 Retroactive …
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)
… 1, 2023 – June 30, 2025 We extended the audit period back to January 1, 2021, to review the preparation and filing of … million. In addition, the District had funds on deposit at a financial institution in four accounts and in a cooperative … tax totaling $1,381, even though the District was exempt from paying sales tax. 30 disbursements (20 percent) …
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
… Despite staffing shortages, the department does not have a backlog of safety inspections; all mandated inspections had … 2013. However, the staffing shortfalls have required it to cut back on other activities or goals it also considers … partially implemented. Empire recovered the overpayments from hospitals, implemented controls to ensure payments for …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… by Civil Service, provides health insurance coverage to over 1.2 million active and retired state, local … publicly owned sewer systems that were not registered with a state alert program and were not reporting overflow events. … square feet and realized a cost savings of $1,699,020 from Jan. 1, 2014 through March 29, 2019 as part of the …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsTown of Lockport – Building Permit Fee Collections (2025M-56)
… 1, 2023 – June 18, 2024 Understanding the Audit Area A building permit is an official document issued by a local … − in this case a town − that authorizes a property owner to construct a new building, expand or remodel an existing … (Department) issued 840 permits totaling $404,544 from the period January 1, 2023 through June 18, 2024. Audit …
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
… periodic reconciliations. As a result, 2,936 gallons of fuel, costing $7,603 were not accounted for. Officials … were complete and accurate or reconcile fuel records to confirm proper usage. Discrepancies included 1,128 gallons … the council with monthly financial reports, such as budget-to-actual comparisons, cash balances or fund balance …
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