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Hunter-Tannersville Central School District – Audit Follow-Up (2022M-125-F)
… a serious interruption to operations that depended on its computerized environment. The audit included five … five-member Board of Education (Board), responsible for managing and controlling financial and educational … by the Board and is chief executive officer responsible for day-to-day management, under the Board’s direction. The …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/14/hunter-tannersville-central-school-district-audit-follow-2022m-125-fControls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… legacy systems, is an Enterprise Resource Program used for various applications including student administration, … only to functions that were necessary to meet their needs. For example, CUNY Central Office granted 60 roles to … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followProperty Tax Credits
… of our examination was to determine whether Property Tax Freeze, Property Tax Relief, and STAR credits processed by the Department … 30, 2017 were appropriate and complied with New York State Tax Law. Background The Department’s administration of … of our examination was to determine whether Property Tax Freeze Property Tax Relief and STAR credits processed by …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/property-tax-creditsCity of Fulton – Audit Follow-Up (2021M-184-F)
… to assess the City of Fulton’s (City) progress, as of June 2025, in implementing our recommendations in the audit report … was to assess the City of Fultons City progress as of June 2025 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/city/2025/12/24/city-fulton-audit-follow-2021m-184-fNotice of Reserve Funds
… Signed into law on December 31, 2016 as Chapter 514 of the Laws of 2016 – A.7675 (Buchwald) / S.5795 (Marcellino) – To … school district fiscal operations by requiring publication of reserve funds and reserves funded by resolution Memo Bill … school district fiscal operations by requiring publication of reserve funds and reserves funded by resolution …
https://www.osc.ny.gov/legislation/notice-reserve-fundsState Comptroller DiNapoli Releases Audits
… of Health: Medicaid Program – Improper Payments for Brand Name Drugs (2020-S-62) The audit identified $1.1 million in Medicaid overpayments for brand name prescription drugs where generic drugs were … for drugs that appear to be generic but were paid using brand name pricing methods. Department of Health: Medicaid …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsWall Street Profits Up in 2016
… Securities industry profitability rose sharply in 2016, increasing by 21 percent, while the average bonus paid to employees in New York City’s securities industry increased by 1 percent … P. DiNapoli. "Wall Street profits bounced back strongly in 2016. Lower costs more than made up for the continued …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016Oversight of New York State Forest Tax Programs
… the Department of Environmental Conservation (Department) is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and landowners are adhering to requirements to assist in the protection of the environmental benefits of the …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… also known as cashless tolling, expanded to all nine TBTA crossings the number of unbilled tolls increased … $259,820. By August 20, 2017, when all of the authority's crossings had instituted cashless tolling, that number rose … for the Henry Hudson Bridge and six other TBTA other crossings for 2017. Auditors reviewed 61 images and …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsExamination of Superstorm Sandy Expenses
… of in a manner contrary to the State Finance Law, or (iii) was not recovered. This includes approximately $229,000 …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesProcurement; Technical Cleanup Proposal
… and clarifications relating to certain procurements. Memo Bill Text Status …
https://www.osc.ny.gov/legislation/procurement-technical-cleanup-proposalRainbow Rhymes Learning Center (Follow-Up)
… Background Our initial audit report, which was issued on August 6, 2010, examined whether selected State Education … adequately supported, not Program appropriate, or claimed for a period for which Rainbow was not entitled to receive reimbursement. …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… are paid and that honest New Yorkers are getting a fair deal.” DiNapoli’s office audits New York state bills prior to …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsClarence Central School District – Financial Condition Management (2022M-46)
… would have operating deficits totaling $6.4 million when it had operating surpluses totaling $7.3 million, or a … appropriation estimates, only appropriate fund balance when needed and ensure encumbrances are appropriate. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Use of Vendor-Supported Technology
… in Erie and Niagara counties, including operation of the Metro Bus and Rail System, Buffalo Niagara International Airport, …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyCollege of Nanoscale Science and Engineering – Network Security Controls
… risks associated with unauthorized access to, or attacks on, College systems and data. Our audit period was April 18, … security requirements that are considered best practices for all State entities, including SUNY campuses. Key Finding … and data. Our audit identified further enhancements for implementation. Key Recommendation Implement enhancements …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of North Haven – Collections (2024M-99)
… were properly collected, recorded and deposited in a timely manner. As a result, the Village has an increased … could not determine whether the deposits were deposited in the same form and amount as collected (intact). 358 … could not confirm whether the collections were deposited in accordance with Village Law Section 4-408. 48 collections …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Village of Addison – Board Oversight (2024M-8)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Board of Trustees (Board) provided adequate financial oversight. … audit the former Clerk-Treasurer’s 1 records (see Village of Addison – Payroll (2024M-12) and Village of Addison – … Determine whether the Village of Addison Village Board of Trustees Board provided adequate …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Wage Theft Investigations (Follow-Up)
… Purpose To determine the extent of the Department of Labor’s (Department) implementation of the seven recommendations … in our initial report, Wage Theft Investigations (2013-S-38). Background Our initial report, issued on June 6, 2014, … conduct mail/phone investigations for the New York City area, where the majority of these claims are filed. The …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followCity of Long Beach – Budget Review (B22-7-4)
… budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to … City of Long Beach Budget Review B2274 New York Office of the State …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4