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Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Report 2016-S-80 ). About the Program The … of Health’s (Department) monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive inspections, testing, and …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… The Board has appointed FREE to serve as the designated representative for the Treasurer of the School. FREE performs …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Village of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga County and has approximately 700 residents. Budget … appropriations for the general, water and sewer funds in 2013-14 were approximately $651,100 funded primarily by …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… fines. The Village does not participate in the New York State Department of Motor Vehicle (DMV) Scofflaw Program for …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Davenport – Financial Operations (2013M-62)
… adequate controls over financial operations and reporting for the period January 1, 2011, to October 3, 2012. Background The Town of Davenport is located in the County of Delaware and has 2,965 residents. An elected … Key Findings We identified discrepancies totaling $4,800 in the Supervisor’s cash receipt records, and found that the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62User Access Controls Over Selected System Applications (Follow-Up)
… Objective To assess the extent of implementation of the two … 1950, Upstate Medical University’s (Upstate) mission is to improve the health of the communities it serves through …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followTown of Bolivar – Community Development Block Grant (2013M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management of the Community Development Block Grant (CDBG) program for …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Accounts Payable Advisory No. 32
… for non-SFS payments Guidance: Consistent with the Guide to Financial Operations (GFO), Chapter XII, Section 5.K.2 - Processing Payments Subject to Federal Reporting , OSC's Bureau of State Expenditures … require certain information to be reported to the IRS that is not captured by the SFS; or (iii) are processed outside of …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… reports (AFR) were filed in accordance with New York State General Municipal Law (GML) Section 30. Perform …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Sole Custody Reporting
… Users Log in to Online Services to get started. If you forgot your credentials, click “I forgot my User ID” and/or “I forgot my Password” to recover your …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… did not sample and test or properly exempt 140 of the 379 (37 percent) water outlets in the District because they …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mSecurity Over Critical Systems (Follow-Up)
… Objective To assess the extent of implementation of the one recommendation … corporation whose mission is to construct, maintain, and operate reservoirs in the upper Hudson River and Black … rivers when required by public welfare, including public health and safety. HRBRRD must adhere to the Office of …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… report – pdf] Audit Objective Determine whether the Town of Rutland (Town) Town Clerk/Tax Collector (Clerk) recorded, … 16 to 178 days late. The Clerk did not make 11 deposits of real property taxes totaling $191,581 in a timely manner … As a result, the Clerk bank account had a cash shortage of $647 as of December 1, 2023, and the tax bank account had …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19DiNapoli: Lax Oversight of Summer Jobs and After School Programs Provider Led to Contract Violations
… Employment Program (SYEP) and Comprehensive Afterschool System Program (COMPASS). Ridgewood had 27 contracts with …
https://www.osc.ny.gov/press/releases/2019/06/dinapoli-lax-oversight-summer-jobs-and-after-school-programs-provider-led-contract-violationsSelected Aspects of Capital Program Project Management
… The MTA is a public benefit corporation established by the State Legislature. Transit is an affiliated agency of the MTA … bus service 24 hours a day, 7 days a week. In 1981, the State Legislature mandated that the MTA prepare five-year …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementOversight of Undistributed Child Support Funds
… Purpose To determine if the Office of Temporary and Disability Assistance’s (OTDA) oversight and … Child support programs help enhance the well-being of children in many ways, including by enforcing child support obligations. OTDA …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsCUNY Bulletin No. CU-430
… Strike/Discip Fine 409 CUNY Disciplinary Fine 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 445 HC Flexible Spending 582 CUNY SS/Med …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-430-retroactive-rate-increases-and-lump-sum-payment-locksmithsOpinion 2000-12
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … 12, 447, p 236). Further, we note that the courts of this State have held public officials to a high standard of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Opinion 97-1
… past liability in accordance with the local law providing for the experience rating, or the county's rules and … St Comp No. 79-732, unreported). A "public corporation" for this purpose includes: (a) municipal corporations (i.e., … valuation. In addition, a county may provide by local law for the operation of the plan on an experience rating basis, …
https://www.osc.ny.gov/legal-opinions/opinion-97-1Opinion 96-3
… views of the Office of the State Comptroller at the time it was rendered. The opinion may no longer represent those … the trustee individually, or the firm of which the trustee is the primary stockholder, irrespective of whether the … the firm of which the trustee is the primary stockholder, to provide environmental review and planning services, if the …
https://www.osc.ny.gov/legal-opinions/opinion-96-3