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Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… Purpose of Audit The objectives of our audit were to review the Town’s internal controls over the Justice … two Court clerks with financial responsibilities related to Court Operations. The Justices remitted $327,797 in fines, fees and surcharges to the Supervisor in 2014. Key Findings Justices did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mSodus Center Fire District – Board Oversight (2017M-108)
… submitted the required annual financial reports and tax levy limit calculations to OSC. Key Recommendations Take … Prepare and submit accurate annual financial reports and tax levy calculations to OSC in a timely manner. …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108College of Staten Island - Examination of Fast Track MK LLC
… by Fast Track and submitted an appropriate claim for payment to our Office for those goods. Background The College … on the campus. The College submitted a $22,800 claim for payment, payable to Fast Track, to our Office for the … conduct the procurement in accordance with State Finance Law. Specifically, the College did not: (i) reject quotes …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcDiNapoli: NYC Budget Is Balanced but Risks Loom As Fiscal and Economic Concerns Grow
… and discretionary programs if greater preparation is not taken, according to a report released today by State Comptroller Thomas P. … 2025. While some of the recent pressures on city finances have been alleviated, including the number of asylum seekers …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-nyc-budget-balanced-risks-loom-fiscal-and-economic-concerns-growTown of Porter – Capital Projects (2013M-352)
… Purpose of Audit The purpose of our audit was to review the Town’s capital projects for … 1, 2012 through October 9, 2013. Background The Town of Porter is located in Niagara County and has a population … The purpose of our audit was to review the Towns capital projects for the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Yeled v’Yalda Early Childhood Center – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Yeled v’Yalda … documented, program-related, and allowable pursuant to the State Education Department’s (SED) Reimbursable Cost … not-for-profit organization that is authorized by SED to operate, among other SED-approved programs, a Special …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/yeled-vyalda-early-childhood-center-compliance-reimbursable-cost-manualTown of Owego – Financial Management (2015M-179)
… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for the period … trend of actual results. Formally develop a plan to use the significant accumulated fund balances to finance capital or other one-time expenditures, including …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179Audit of the Tuition Assistance Program at Plaza College
… complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students … to the school for 1,859 students. We reviewed a sample of 200 randomly selected TAP awards paid to 190 students as … did not meet the requirements for accelerated TAP. Many of these disallowances result from Plaza students enrolling …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeUnited HealthCare – Empire Plan Drug Rebate Revenue
… Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to about 1.2 … The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The Department … Finding Express Scripts improperly retained $1,498,719 in NYSHIP rebates despite its contractual obligation to remit …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueTherapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Therapy and … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Therapy and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualAdministration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… adequately monitored its concession contractor, Tri-State Snacks and Concessions (Tri-State), at Riverbank State Park, and whether Tri-State … Tri-State is required to maintain adequate books and records to support its revenue remittances. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessionsChautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… - pdf] Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements for … District (District) provides services and funds projects to improve and maintain wildlife habitat, help control and … The Board did not regularly review financial records to ensure that receipts were properly recorded and deposited …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andEmpire Plan Drug Rebate Revenue
… and retired State, participating local government, and school district employees and their dependents. The Department …
https://www.osc.ny.gov/state-agencies/audits/2014/09/26/empire-plan-drug-rebate-revenueHawthorne Foundation, Inc. – Compliance With the Reimbursable Cost Manual
… $4,483 in non-program-related expenses; $1,378 in real estate taxes that was not properly allocated; and $1,290 …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/hawthorne-foundation-inc-compliance-reimbursable-cost-manualDiNapoli: Two Poughkeepsie Women Arrested for Stealing NYS Pension Checks From Deceased Pensioner
… $8,600 meant for one of the defendants’ deceased mother, New York State Comptroller Thomas P. DiNapoli, Dutchess … $8600 meant for one of the defendants deceased mother New York State Comptroller Thomas P DiNapoli Dutchess County …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-two-poughkeepsie-women-arrested-stealing-nys-pension-checks-deceased-pensionerTown of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of Water District 1 and determine if the Board complied with … The purpose of our audit was to evaluate the financial condition of Water District 1 and determine if the Board complied with …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… found that 59 claims totaling approximately $68,000 had at least one exception, such as a lack of purchasing agent …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mState Agencies Bulletin No. 1491
… Purpose To notify agencies of the new voluntary deduction code for … Agency Actions Notify affected employees. Questions To obtain authorization forms or eligibility information, … Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1491-new-voluntary-insurance-deduction-code-527-court-officers-benevolentJefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… whether officials appropriately evaluated projects prior to approval and subsequently monitored the performance of … did not appropriately evaluate all projects prior to approval or monitor the performance of businesses that … and salary information for reliability or compare it to estimates in project applications. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaExamination of Island Peer Review Organization
… expenses the Department of Health (Department) made to Island Peer Review Organization (IPRO) under contract … $180,000 in out-of-pocket expenses. Our objective was to determine whether these subcontractor expenses were in … Department entered into a $79 million contract with IPRO to provide services related to Medicaid activities. This …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organization