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Town of Alden – Town Supervisor (2024M-105)
… records and provided sufficient financial reports to the Town Board (Board). Key Findings The former Supervisor … records or providing sufficient financial reports to the Board. The Supervisor did not always adhere to basic internal controls that are designed to help ensure …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105City of North Tonawanda – Audit Follow-Up (2020M-90-F)
… in August 2020. The audit determined that the Mayor and Council did not adopt structurally balanced budgets, … included 10 recommendations to help officials monitor and improve the City’s financial condition. Background The … located in Niagara County. The City has an elected Mayor and an elected five-member City Council (Council). The …
https://www.osc.ny.gov/local-government/audits/city/2025/03/07/city-north-tonawanda-audit-follow-2020m-90-fOpinion 89-23
… to your letter asking whether a village may allow the New York State Division of Parole to utilize space in the … educational services, fire district, the state of New York, or the government of the United States and any … consideration, to an agency or department of the State of New York (see, e.g., 1988 Opns St Comp No. 88-26, p 47). …
https://www.osc.ny.gov/legal-opinions/opinion-89-23Opinion 88-42
… This opinion represents the views of the Office of the State Comptroller at the time … Comp No. 79-131, unreported, which concerned a situation where a county distributed sales tax revenues to towns and … Specifically, in that opinion, we considered a situation where the county erroneously paid sales tax moneys which …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Selected Management and Operations Practices – BuildSmart NY/Executive Order 88 (Follow-Up)
… of State Fiscal Year 2010–11. The BuildSmart NY program was created to carry out EO 88, and in April 2020, BuildSmart … Order 22 (EO 22) was issued in September 2022 and further built upon EO 88, with a goal of 11 trillion British Thermal … 2020. The actual EUI reduction reported was 14.4%, and when committed (incomplete) projects were added, the …
https://www.osc.ny.gov/state-agencies/audits/2025/12/31/selected-management-and-operations-practices-buildsmart-nyexecutive-order-88-followTown of Lewis – Records and Reports (2025M-17)
… accounting records and providing financial reports to the Town Board (Board). The Supervisor assigned his duties … accounting records and preparing financial reports to an appointed Clerk to the Supervisor (Clerk). The Town’s accounting records … As a result the Board lacked reliable records and reports to effectively manage the Towns financial operations …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-lewis-records-and-reports-2025m-17Oversight of Managed Long-Term Care Member Eligibility (Follow-Up)
… plans, which provide long-term care services, such as home health care and nursing home care, for people who are chronically ill or disabled. …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/oversight-managed-long-term-care-member-eligibility-followChautauqua County – Financial Condition (2023M-111)
… complete report – pdf] Audit Objective Determine whether Chautauqua County (County) officials adopted realistic … and took appropriate actions to maintain the North Chautauqua County Water District’s (District’s) fiscal … Determine whether Chautauqua County County officials adopted realistic budgets …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Employment Recovery Is Slow for New Yorkers with Disabilities
… dating back to 2009. 3 In contrast, the ratio declined by only 0.5 percentage points in New York in 2020 and has …
https://www.osc.ny.gov/reports/employment-recovery-slow-new-yorkers-disabilitiesState Agencies Bulletin No. 2089
… for Tier 5 ERS and Tier 5 TRS members for calendar year 2023 is $22,028.01. Affected Employees Tier 5 members of ERS … Effective in Administration paychecks dated January 4, 2023, and Institution paychecks dated January 12, 2023. OSC Actions OSC will update PayServ to reflect the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023New York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… Services for Ineligible Members (Report 2020-S-34 ). About the Program The New York State Health Insurance …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesCollection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… included in our initial audit report, Collection of Petroleum Business Tax and Motor Fuel Excise Tax ( 2018-S-28 ). About the Program Petroleum Business Tax (PBT) is paid by registered … is 8 cents per gallon. An additional .05 cent-per-gallon petroleum testing fee is imposed on gasoline and similar …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followCornwall Central School District – Information Technology (2021M-83)
… recovery plan. Sensitive IT control weaknesses, including issues related to software updates, were communicated … and disabling unnecessary network user accounts. Monitor Internet use to ensure employees comply with the AUP. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83Patient Safety Center Activities and Handling of Revenues
… and, through its Bureau of Administrative Hearings (Legal), for enforcing violations. Regulatory enforcement … penalty amounts. Pursuant to PHL, a portion of the penalties imposed against facilities or individuals found to … the PSC account for PSC-related activities. In some cases, Legal allows payment plans for penalties but does not monitor …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesImproper Payments of Medicare Buy-in Premiums for Ineligible Recipients (Follow-Up)
… report, Improper Payments of Medicare Buy-In Premiums for Ineligible Recipients (Report 2020-S-35 ). About the … program (Buy-in Program), administered by the Centers for Medicare & Medicaid Services (CMS), Medicaid pays Medicare premiums for individuals who meet Buy-in Program eligibility …
https://www.osc.ny.gov/state-agencies/audits/2023/04/12/improper-payments-medicare-buy-premiums-ineligible-recipients-followCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… education. The New York City Department of Education (DOE) – the nation’s largest school system – served … 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their … receive appropriate services. Toward this end, the DOE follows a multi-step evaluation and placement process. …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followInvestment Standards
… Comptroller DiNapoli's Legislative Program Legislative Session 2021-2022: Investment Standards – Signed into law on …
https://www.osc.ny.gov/legislation/investment-standardsNew York’s Economy and Finances in the COVID-19 Era
… comparatively low wages, lost 93,000 jobs, one in every 10 of its previous total. By contrast, finance and insurance … in the second quarter of 2020 on a seasonally adjusted, annualized basis, according to BEA data. The portion of … is anticipated to be repaid before the end of the fiscal year, and more than $1.9 billion in delayed payments to local …
https://www.osc.ny.gov/reports/covid-19-september-30-2020Danby Fire District – Claims Audit (2020M-149)
… - pdf ] Audit Objective Determine whether the Board of Fire Commissioners (Board) of the Danby Fire District (District) adequately audited claims to ensure … Determine whether the Board of Fire Commissioners Board of the Danby Fire District District adequately audited claims to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… Objective Determine whether the Royalton-Hartland Central School District (District) has an information technology (IT) … Determine whether the RoyaltonHartland Central School District District has an information technology IT …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technology