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School of Professional Studies – Procurement Card and Travel Card Purchases
… Purpose To determine if the City University of New York (CUNY) School of Professional Studies complied with the pertinent New York State and CUNY purchasing guidelines applicable to Procurement Card and … University of New York School of Professional Studies (CUNY SPS or SPS) was founded in 2003 to meet the educational …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesCapital Program Revenue and Expenses
… of Video Lottery Terminal (VLT) revenues for its capital program as stipulated by statute, and whether NYRA officials … million for purses; and $74 million for NYRA’s capital program. Key Findings We found adequate controls over the … of the audit period, NYRA used material amounts of capital program funds for routine maintenance costs. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expensesState Agencies Bulletin No. 1741.1
… Arbitration eligible employees in Bargaining Unit 01 and Non-Arbitration eligible employees in Bargaining Unit 21 … the negotiated 2016–2023 agreement between New York State and NYSCOPBA Security Services Units (Bargaining Units 01 and 21) provides for the change in the calculation of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17411-new-overtime-earnings-code-arbitration-eligible-bu01-and-nonOther Bulletin No. 39
… overtime earnings on or after 11/30/2017 date will be paid at the revised overtime rate per the Memorandum of Agreement. … Description Replaces Associated Retro Code Replaces OCS OT for Annual CSEA OTA – Overtime for Annual R2C – Retro Overtime CSEA ROA – Retro OT - Annuals Agency Actions To report the new Overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-39-new-overtime-earnings-codes-overtime-eligible-employeesVillage of Sherburne – Budgeting (2025M-83)
… 28, 2022 – August 29, 2025 Understanding the Audit Area A village board must develop realistic budgets for financial … fund: $4,012,640 Sewer fund: $609,550 General fund: $1,447,492 Water fund: $449,739 Audit Summary The Board’s adopted budgets included underestimated revenues in the general fund and overestimated appropriations in the …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83State Comptroller DiNapoli Releases Municipal Audits
… incorrectly recorded and $91,741 that were recorded twice in the accounting records. As a result, the board’s ability to properly and effectively … to ensure they were accurate, complete and maintained in a timely manner. Midway Fire District – Claims Auditing …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… manage user accounts and permissions in financial and student information applications, leading to a significant … risk that network resources, financial data and student information could be inappropriately altered, … or properly restrict permissions in the financial and student information applications. West Webster Volunteer …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… balances increased to levels between 100% and 179% of the 2023 appropriations. In addition, the town’s preliminary … enrolled in the district. As a result, as of Sept. 30, 2023, officials had not billed or underbilled $40,803 of the … (IT) Hardware Asset Inventory (Statewide) As of June 30, 2023, Questar BOCES had IT assets with an original cost of …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsStafford Fire Department, Inc. - Financial Management (2023M-110)
… did not adopt realistic budgets or take an active role in monitoring Department finances. As a result, the operating budget was underestimated by $29,667 in 2021 and by $33,298 in 2022. The Board did not: Include …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/08/stafford-fire-department-inc-financial-management-2023m-110Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… creating a lack of segregation of duties . Neither the Board, nor the Treasurer, provided oversight to compensate … required by Village Law section 408. The Treasurer did not sign 69 of 179 checks we reviewed, totaling $101,937; … instead, checks were signed by the Mayor, Clerk and Board members, despite there being no authority in Village …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… for certain services covered by mainstream managed care plans. Our audit covered the period January 1, 2013 to … pays Medicaid providers using the FFS or managed care method. Under the FFS method, the Department, through … rendered to Medicaid recipients. Under the managed care method, the Department pays managed care plans a monthly …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careHolocaust Survivors
… assistance. For Funds Held by Swiss Banks and Insurance Companies in Europe If you are seeking information on … 1, 1933 and May 9, 1945, with Swiss banks or insurance companies, you may contact the New York State Department of … of Financial Services, One State Street New York, NY 10004-1511 By Phone: 1-800-695-3318 (within the U.S.), …
https://www.osc.ny.gov/unclaimed-funds/claimants/holocaust-survivorsDiNapoli: Two Former Oramel Fire Officials Charged With Theft of More Than $11,000 From Oramel Fire Department
… Ronda Kish was charged with Grand Larceny in the 3rd Degree, Corrupting the Government in the 3rd Degree and Offering a False Instrument for Filing in the …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-two-former-oramel-fire-officials-charged-theft-more-11000-oramel-fire-departmentMedicaid Program – Improper Payments for Drugs Without a Federal Drug Rebate Agreement
To determine whether Medicaid inappropriately paid for drugs from manufacturers that did not enter into a national drug rebate agreement NDRA
https://www.osc.ny.gov/state-agencies/audits/2024/02/23/medicaid-program-improper-payments-drugs-without-federal-drug-rebate-agreementBilinguals Inc. – Compliance With the Reimbursable Cost Manual
… including but not limited to, the costs for a Manhattan apartment, cable television, and three vehicles for the ED and AED; and …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualExamination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… approved by the Department during the period January 1, 2018 through December 31, 2018. To accomplish our … on the overpayments identified, the Department assessed $1,110,430 in penalties to claimants who made false statements …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… Audit Objective Determine whether the Justices and Town of Marion (Town) Board provided adequate oversight of the Justice Court (Court) to ensure cash collections were … The Justices and Board did not provide adequate oversight of Court financial activities. As a result, the former court …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Village of Addison – Board Oversight (2024M-8)
… subsequent investigation, the former Clerk-Treasurer was arrested in 2023 and charged with misappropriating funds and …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Annual Audit
… to determine whether claims were appropriate and complied with the New York State Workers’ Compensation Law and … to determine whether claims were appropriate and complied with the New York State Workers Compensation Law and mandated …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-auditCity of Dunkirk – Billing Enforcement (2020M-117)
… complete report - pdf ] Audit Objective Determine whether City of Dunkirk (City) officials properly enforced and monitored delinquent … water, sewer and tipping fee balances. Key Findings The City Treasurer (Treasurer) did not properly enforce and the … Determine whether City of Dunkirk City officials properly enforced and …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117