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Saratoga Springs City School District – Procurement (2023M-25)
… process when others use his signature. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/15/saratoga-springs-city-school-district-procurement-2023m-25Town of Hammond – Town Clerk Operations (2014M-350)
… operations for the period January 1, 2013 through April 30, 2014. Background The Town of Hammond is located in St. … operations for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-hammond-town-clerk-operations-2014m-350Town of Dayton – Audit Follow-Up (2019M-221-F)
… – pdf] Purpose of Review The purpose of our review was to assess the Town of Dayton’s (Town) progress, as of … plans and written fund balance and reserve fund policies to help guide the budget development process. The audit included nine recommendations to help improve the Town’s financial condition and financial …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fWillsboro Fire District – Financial Controls (2014M-156)
… to ensure that financial activity was properly recorded and reported and that moneys were safeguarded for the period January 1, … District is a district corporation of the State, distinct and separate from the Town of Willsboro and the County of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156State Comptroller DiNapoli Statement on Passage of Final State Budget
… the taxpayers from waste, fraud and abuse. Limiting these abilities can hurt taxpayers. "This budget process went far …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-statement-passage-final-state-budgetComptroller DiNapoli Releases State Audits
… Food Safety Monitoring (2015-F-10) An audit report issued in January 2014 found the department was unable to meet the … preparing food prior to obtaining the required inspection. In addition, the department’s staff of 82 inspectors was below recommended staffing levels. In a follow-up, auditors found department officials made …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsExcessive Payments for Durable Medical Equipment Rentals (Follow-Up)
… report, Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals (Report 2021-S-36 ). About the … services. Medicaid recipients receive necessary durable medical equipment (DME) as a benefit of the program. DME … report Medicaid Program Excessive Payments for Durable Medical Equipment Rentals Report 2021S36 …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followFred S. Keller School – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Fred S. Keller School (FSK) on its Consolidated Fiscal Reports (CFRs) were … To determine whether the costs reported by Fred S Keller School FSK on its Consolidated Fiscal Reports CFRs were …
https://www.osc.ny.gov/state-agencies/audits/2016/12/27/fred-s-keller-school-compliance-reimbursable-cost-manualSusan E. Wagner Preschool – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Susan E. Wagner Preschool (Wagner), aka the … payments to Wagner based on statutory rates. Reimbursable costs must be reasonable, necessary, directly related to the … reported approximately $17.1 million in reimbursable costs for the audited cost-based programs. In addition to the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/susan-e-wagner-preschool-compliance-reimbursable-cost-manualCompliance With Executive Order 95 (Open Data) (Follow-Up)
… Sports Complex in Lake Placid and the Whiteface Mountain Ski Center. ORDA is also responsible for operating and … in a timely manner, publishable State data to ITS under EO 95. The audit found that ORDA had not taken steps to …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-followDiNapoli: Five Major Companies Adopt Pension Fund's Call for Transparency on Political Contributions
… companies, Dean Foods and H&R Block , recently adopted disclosure of their corporate political spending after the … have agreed to our request deserve commendation. Without disclosure, shareholders have no way of knowing whether a … company's own bottom line and long-term value." DiNapoli's disclosure proposals asked the companies to report their …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-five-major-companies-adopt-pension-funds-call-transparency-political-contributionsState Agencies Bulletin No. 1743
… with information regarding OSC’s revised tax refund policy for employees who were/are on a paid Workers’ Compensation … method on the annual basis (refer to IRS Publication 15 for additional information). Due to late reporting of … taxable gross adjustment. This adjustment, when annualized for income tax purposes, can generate excessive refunds of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1743-late-reporting-workers-compensation-leaveState Comptroller DiNapoli Releases Municipal Audits
… not properly record, deposit, report or remit collections, and did not process transactions in a timely manner. The former clerk was arrested in July 2024 and arraigned on charges of grand larceny, falsifying business records, forgery and corrupting the government. In January 2025, the former …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-auditsNew York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (Follow-Up)
… Program The New York City Department of Homeless Services (DHS), an administrative unit of the New York City Department … fiscal oversight of the homeless shelters. In July 2013, DHS contracted with Samaritan Daytop Village, Inc. … $44 million. During the COVID-19 pandemic, per DHS directives, Myrtle operations were moved to an …
https://www.osc.ny.gov/state-agencies/audits/2026/05/20/new-york-city-department-homeless-services-oversight-contract-expenditures-samaritan-daytopOpinion 95-5
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … opinion. COUNTIES -- Emergency (911) Telephone System (use of surplus surcharge revenue to pay principal and/or interest … may apply surplus surcharge monies toward the payment of interest andor principal on serial bonds …
https://www.osc.ny.gov/legal-opinions/opinion-95-5State Agencies Bulletin No. 1953
… Purpose The purpose of this bulletin is to reconcile employee SSNs and names in the NYS payroll … system (PayServ) with the Social Security Administration (SSA) system through the continued partnership and … nonresident alien employees. To ensure this requirement is met prior to the generation of 2021 Form W-2 Wage and Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1953-verification-employees-social-security-number-ssn-and-name-be-reportedDiNapoli: New York City's Government Workforce Expected to Increase for First Time Since Pandemic
… system, reports it has reduced the median time from exam administration to exam results completion from an average of 318 days in FY …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-new-york-citys-government-workforce-expected-increase-first-time-pandemicBradford Fire Co. Treasurer Arrested for Stealing Public Funds
… the arrest of Bradford Volunteer Fire Company Treasurer Sherry Hamilton. She was charged with grand larceny in the … the arrest of Bradford Volunteer Fire Company Treasurer Sherry Hamilton …
https://www.osc.ny.gov/press/releases/2016/07/bradford-fire-co-treasurer-arrested-stealing-public-fundsState Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… Thomas P. DiNapoli released the following statement on New York City's Fiscal Year (FY) 2025 Preliminary Budget: … savings identified so far this year , including on projected migrant spending , will be used to close the FY … Thomas P DiNapoli released the following statement on New York Citys Fiscal Year FY 2025 Preliminary Budget …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetContinuity of Operations Planning
… the adequacy of State agencies’ continuity of operations planning for major unexpected events. Our audit scope … is responsible for coordinating emergency management planning efforts in New York State. The Division encourages … a series of guidance documents intended to aid agency planning teams when they prepare COOPs. A COOP can help …
https://www.osc.ny.gov/state-agencies/audits/2018/03/21/continuity-operations-planning