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Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which … audit committee. Consider the use of credit cards in place of debit cards or preauthorize purchases so the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… in the second degree in Nassau County District Court for sending phony prescription records for reimbursement to Medicaid and the New York State Health … state Medicaid Program provides prescription drug coverage for enrollees. To read the two audit reports, visit: …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamPipeline Safety Oversight (Follow-Up)
… (PSC) operates a federally certified safety program for intrastate and interstate pipelines. Department of Public …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-followJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the John A. Coleman School (Coleman) on its Consolidated Fiscal Reports (CFRs) were properly … To determine whether the costs reported by the John A Coleman School Coleman on its Consolidated Fiscal Reports CFRs were properly …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualUse of Vendor-Supported Technology (Follow-Up)
… audit report, Use of Vendor-Supported Technology ( 2019-S-40 ). About the Program Niagara Frontier Transportation …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followCompliance With Executive Order 95 (Open Data)
… Objectives To determine whether the Department of State (Department) is complying with Executive Order 95 (EO 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services (ITS) under EO 95, and … To determine whether the Department of State is complying with Executive Order 95 including …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0User Access Controls Over Selected System Applications
… colleges, a research enterprise, a clinical system, and a hospital that includes a Level 1 trauma center and a … hospital and cancer center. To facilitate patient care, research, and education, Upstate owns and/or … clinical applications after they had transferred to new jobs that did not require that access. Further, in 12 of 27 …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsCity of Olean – Budget Review (B1-16-2)
… arise from contract agreements settled during 2016-17 is diminished. Although the City has made significant … rather than appropriated fund balance. Develop and adopt a fund balance policy to guide the City’s accumulation and … Create, adopt, use and annually update both a multiyear capital plan and a multiyear financial plan, and make both …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… 2013. Background The Roosevelt Charter School is located in Nassau County. Oversight of School operations is provided … code entitled “building fund” and budgeted $4.8 million in the 2010-11 fiscal year, $5.2 million in 2011-12, and $2.6 million in 2012-13 even though School …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Association’s receipt … Le Roy, Genesee County. The purpose of the Association is to accumulate a fund for the relief of indigent and disabled … that were made from the Association’s bank accounts to the Le Roy Fire Department’s checking account. In …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc. (Follow-Up)
… Objective To assess the extent of implementation of the nine recommendations included in our initial audit report, New York City Department of Homeless Services – Oversight of Contract Expenditures of … To assess the extent of implementation of the nine recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteHousing Trust Fund Corporation – Oversight of the Residential Emergency Services to Offer Home Repairs to the Elderly Program (Follow-Up)
… the Elderly Program (Report 2020-S-4) . About the Program Homes and Community Renewal (HCR) consists of several of New … Repairs to the Elderly (RESTORE) program, which assists senior citizen homeowners with the cost of addressing … and within the prescribed time frames to better support senior homeowners in need of assistance. For example, the …
https://www.osc.ny.gov/state-agencies/audits/2023/02/13/housing-trust-fund-corporation-oversight-residential-emergency-services-offer-home-repairsDiNapoli: State Pension Fund Value $206.9 Billion
… March 31, 2018. The Fund ended the year with an estimated value of $206.9 billion, which is subject to change once returns are fully audited. The Fund’s value at the end of state fiscal year 2017 was $192.4 … billion. “The New York State Common Retirement Fund’s value rose with help from strong markets through most of the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-state-pension-fund-value-2069-billionDiNapoli: Nurse Hiring Improves but Temp Staff Costs Remain Elevated at NYC Health + Hospitals
… Thomas P. DiNapoli. “The COVID-19 pandemic led to a major nursing shortage nationwide and in New York City, but Health … nurses, respectively. As a result, H+H increased temporary nursing headcount with costs rising as high as $660 million … and continued challenges contributing to a nationwide nursing shortage persist and add pressure on the H+H system …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-nurse-hiring-improves-temp-staff-costs-remain-elevated-nyc-health-hospitalsDiNapoli: 22 School Districts Designated in Fiscal Stress
… Twenty-two school districts were designated in some level of fiscal … P. DiNapoli’s Fiscal Stress Monitoring System for the school year (SY) ending June 30, 2024, up from 16 districts in fiscal stress the prior year. … Twentytwo school districts were designated in some level of fiscal …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-22-school-districts-designated-fiscal-stressOversight of Kendra’s Law (Follow-Up)
… The Law was named in memory of Kendra Webdale, a young woman who died in January 1999 after being pushed in front of … In January 2022 an incident occurred in which a woman, Michelle Go, was similarly pushed to her death in …
https://www.osc.ny.gov/state-agencies/audits/2025/11/06/oversight-kendras-law-followDiNapoli: Emergency Rental Assistance Program Rebounds After Slow Start
… in public housing have not yet received funds from it and rental burdens for low-income New Yorkers remain high, … As of May 2023, the federal- and state-funded Emergency Rental Assistance Program (ERAP) distributed nearly $3.1 … to new applications in January 2023. The state’s enacted budget includes $356 million for households with existing …
https://www.osc.ny.gov/press/releases/2023/07/dinapoli-emergency-rental-assistance-program-rebounds-after-slow-startState Agencies Bulletin No. 1963
… processing the 2021 SSU Uniform Cleaning and Maintenance Allowance. Affected Employees Interest arbitration ineligible … Police Benevolent Association, Inc. provides for a uniform allowance. A Governor’s Office of Employee Relations (GOER) … from leave. Eligible employees who work more than 520 hours in a fiscal year, are eligible to receive one-quarter …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1963-2021-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestAudit Faults Justice Center Records, Raises Questions on Accountability
… DiNapoli. Auditors also found numerous inaccuracies in the database tracking allegations of wrongdoing, including … looking into allegations. The Justice Center manages a database of claims of abuse or neglect, and it is responsible … met its responsibility to operate a hotline, establish a database of reported allegations and state exclusion list, as …
https://www.osc.ny.gov/press/releases/2017/03/audit-faults-justice-center-records-raises-questions-accountabilityNew GASB Standards
… using the following templates. Statement 87, Leases New Lease Reporting Template – Lessee New Lease Reporting Template – Lessor (revenue) Lease Modification Reporting Template – Lessee Lease …
https://www.osc.ny.gov/state-agencies/guidance/new-gasb-standards