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Adoption Subsidy Program (Follow-Up)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, … deceased per various government records. We also found a subsidy paid to one household after the adopted person had … … To determine the extent of implementation of the two recommendations included in our initial audit report …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/adoption-subsidy-program-followState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … As a result, the board was not aware of all claims paid. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli: Federal Programs Bridge Gap in Broadband Access
… rose from 64% to 76% between 2019 and 2021 thanks in large part to two federal programs created to address disparities in access to high-speed internet. More than 1.3 million New … clear during the COVID-19 pandemic,” DiNapoli said. “In 2021, my office reported that about one in three …
https://www.osc.ny.gov/press/releases/2023/05/dinapoli-federal-programs-bridge-gap-broadband-accessTown of Stanford – Financial Condition (2013M-225)
… budgets that include the Town’s actual needs based on historical trends or other identified needs. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Collection of Lease and Permit Revenues
… not use continuously. Interested parties can pay a fee for a permit to use such land temporarily. The Department is responsible for billing permit holders and collecting the amount due. As … of the Attorney General as required. Other Related Audit/Report of Interest Department of Transportation: Review of …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesTown of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… June 22, 2012. Background The Town of Rhinebeck is located in Dutchess County. The Town is governed by an elected Town … effectively segregate the Town Clerk’s duties. Deposits in the Clerk’s office were not timely or intact. Cash … officials. Users on each of the Town’s 15 computers were in the local administrators’ group and could therefore …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … County) The board did not establish adequate controls to ensure that financial activity is properly recorded and … In addition, the board does not require the treasurer to perform monthly bank reconciliations to ensure an accurate …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Auditors found 70 user accounts have not been used in the last six months. In addition, 19 of these accounts were never used and one … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… on significant revenue. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Rochester City School District – Budget Review (B20-2-1)
… [read complete report - pdf] Purpose of Budget Review The objective of this review was to provide an independent evaluation of the Rochester City School District’s (District) adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Electronic Fund Transfer Instructions
… Use the following banking information when sending an ACH, Book Transfer, CHIPS, EFT or Federal Wire payment to the New York State Office of Unclaimed Funds. If you are … are FINAL, ADDTL, AUDIT and ESTIM. FINAL represents a single payment for a final report. ADDTL represents an …
https://www.osc.ny.gov/unclaimed-funds/reporters/electronic-fund-transfer-instructionsState Comptroller DiNapoli Releases School Audits
… – Information Technology (Albany County) The board and district officials did not ensure the information technology (IT) assets and data were safeguarded. Officials did not establish written procedures for managing, limiting and monitoring user accounts. Auditors determined officials …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-auditsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health remitted commercial drug rebate revenue related to Empire Plan drug utilization in accordance with its contract with the … CVS Health to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceAlfred State College of Technology – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New York State’s executive …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesPine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… the District’s fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, … School District Budgeting Practices and Transportation Cost Savings 2012M238 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationTown of Wells – Records and Reports (2024M-59)
… financial reports were provided to the Board. As a result, the Board lacked reliable records and reports to … and six accounts (67 percent) for 2023 were not accurate. Two accounts were overstated by a combined total of $1.4 … we reviewed as of December 31, 2022 and December 31, 2023, two accounts were overstated by a total of $22,987 and two …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Pleasant Valley – Financial Management (2024M-158)
… report – pdf] Audit Objective Determine whether the Town of Pleasant Valley (Town) Town Board (Board) developed … the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. Accumulated … million in the general and highway funds, respectively, as of December 31, 2023.The Board did not adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158City of Poughkeepsie Industrial Development Agency – Audit Follow-Up (2021M-168-F)
… report – pdf] | [read complete 2022 report – pdf ] Purpose of Review The purpose of our review was to assess the City of Poughkeepsie Industrial Development … totaling $30,676. The audit included eight recommendations to help officials monitor and improve the IDA’s project …
https://www.osc.ny.gov/local-government/audits/city/2025/07/25/city-poughkeepsie-industrial-development-agency-audit-follow-2021m-168-fOpinion 95-28
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … investments of municipal moneys (Memorandum of the State Department of Audit and Control, McKinney's Session Laws, …
https://www.osc.ny.gov/legal-opinions/opinion-95-28Opinion 2000-23
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … for those members classified as "investigators." You state that the position of sergeant is the "highest ranking … Opns St Comp No. 86-23, p 39, concerning the creation of a new highest ranking subordinate position). The holding in …
https://www.osc.ny.gov/legal-opinions/opinion-2000-23