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Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… whether the Delhi Joint Fire District’s (District) Board of Fire Commissioners (Board) ensured receipts were … deposited. $4,700 in fees were waived without evidence of Board approval. $300 was disbursed without the Board’s … money collected has been deposited. Document the waiving of facility use fees. Perform a thorough audit of all claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-14210 Years After Superstorm Sandy: Tracking MTA Capital Spending
The MTA has set aside approximately $7.6 billion for projects related to Superstorm Sandy. More than $4.6 billion of this amount is for restoration projects, while $2.9 billion is for resiliency.
https://www.osc.ny.gov/files/reports/osdc/pdf/mta-sandy-capital-projects.pdfTupper Lake Central School District – Records and Reports (2021M-14)
Determine whether complete, accurate and timely accounting records and reports were maintained to allow Tupper Lake Central School District (District) officials to effectively manage the District’s financial operations and capital projects.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/tupper-lake-2021-14.pdfLead Contamination of State Armories (2019-S-50) 180-Day Response
To determine whether the Division of Military and Naval Affairs (DMNA) has implemented adequate controls to ensure all armories are tested for lead and are remediated where excessive levels are detected.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s50-response.pdfOversight of Contract Expenditures of Phoenix House New York (2017-S-21) 90-Day Response
To determine whether the Office of Alcoholism and Substance Abuse Services is effectively monitoring its contracts with Phoenix House New York to ensure reimbursed claims are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s21-response.pdfOversight of Contract Expenditures of Phoenix House New York (2017-S-21)
To determine whether the Office of Alcoholism and Substance Abuse Services is effectively monitoring its contracts with Phoenix House New York to ensure reimbursed claims are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s21.pdfMedicaid Program – Oversight of Health Homes
… Objective To determine whether the Department of Health (DOH) has provided adequate oversight of Medicaid Health Homes to ensure that appropriate care was … period from January 2019 through June 2023, with analysis of selected performance measures extending through March 2024 …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesAuditing Travel/Conference Claims – Travel and Conference Expense Management
… The audit of travel and conference claims is required by law and is an … should ask may differ slightly between different types of local governments and school districts. However, the … described below should be included in every examination of travel claims. 10 Was the travel approved? There should be …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/auditing-travelconference-claimsCollege of Optometry – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a Statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expensesOpinion 91-34
… fall into the category of public work (see also, 1982 Opns St Comp No. 82-196, p 185; 1981 Opns St Comp No. 81-178, p 189; 1980 Opns St Comp No 80-287, p 86; 18 Opns St Comp, 1962, p 354; 12 …
https://www.osc.ny.gov/legal-opinions/opinion-91-34Unified Court System Bulletin No. UCS-215
… Purpose To inform agencies of OSC’s automatic processing of the April 2015 UCS Salary Increase (Bargaining Units 87, … Association Bargaining Unit 87 Citywide Association of Law Assistants of the Civil, Criminal and Family Courts … To inform agencies of OSCs automatic processing of the April 2015 UCS Salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-215-april-2015-state-new-york-unified-court-system-ucs-salaryHolland Central School District – Claims Audit (2021M-210)
… the Holland Central School District (District) Board of Education (Board) ensured that claims were adequately … be made and not be detected and corrected. We reviewed 75 of 1,661 claims totaling $1,804,573 and found that claims … documentation such as itemized invoices or detail of services provided. Further, the Board did not comply with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/04/holland-central-school-district-claims-audit-2021m-210CUNY Bulletin No. CU-738
… code 493, IUOE-30 PAC. IUOE, Local 30 will submit all transactions for enrollments, cancellations, and/or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-738-new-deduction-code-international-union-operating-engineersVillage of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… - pdf ] Audit Objective Determine whether the Village of South Floral Park’s (Village) Board provided adequate oversight and management of budgets and fund balance and ensured annual audits were … Board did not provide appropriate oversight and management of budgets and fund balance or ensure annual audits were …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5State Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." LaFayette … County) The board has not established threshold values for tagging and inventorying assets for departmental …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1DiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… Property tax levy growth for school districts will be capped at 1.26 percent for the 2017-18 fiscal year, according to data released today … The latest calculation affects the tax cap calculations for 677 school districts as well as 10 cities, including the … Property tax levy growth for school districts will be capped at 126 percent for the …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentDiNapoli: Three Arrested for Scheme to Steal Unclaimed Funds from New York State
… charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptroller’s Office of Unclaimed Funds. TUNKARA was arrested on July 19, 2022 and … charges arising out of their scheme to fraudulently obtain unclaimed funds held by the New York State Comptrollers …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-three-arrested-scheme-steal-unclaimed-funds-new-york-stateIsland Trees Union Free School District – Inventorying and Monitoring Capital Assets (2024M-145)
… 2011.Therefore, officials cannot assure taxpayers that all of the District’s capital assets are safe and accounted for. … or misused. 112 capital assets with an acquisition cost of $60,871 were not recorded on the District’s inventory list. Of the 7,229 capital assets on the District’s active and …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/06/island-trees-union-free-school-district-inventorying-and-monitoringState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … promote transparency in government and provide taxpayers with better access to financial data. …
https://www.osc.ny.gov/press/releases/2017/09/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1364
… are receiving a prior year refund of Social Security and Medicare taxes for any reason, including Workers’ … refund on the employee’s portion of Social Security and/or Medicare taxes. This form also certifies that the employee … batch number, and the amount of Social Security and/or Medicare tax refund or deficiency owed. The report is created …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-tax