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Controls Over Revocable Consents
… in the Office’s revocable consent database, and therefore do not have a consent and are not being billed. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsControls Over Capital Improvements at City-Owned Homeless Shelters
… Objective To determine whether the New York City Department of Homeless Services (DHS) has appropriate oversight and … 2019. About the Program DHS, an administrative unit of the New York City Department of Social Services, is the primary … To determine whether the New York City Department of Homeless Services has appropriate …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersDiNapoli: State Agency Overtime Costs Decreased 11.6% in 2023, First Decline Since 2016
… P. DiNapoli. The decrease was led by declines in overtime hours at three of the five agencies that are historically the … accounted for about two-thirds of the state’s overtime hours in 2023. The Department of Corrections and Community … of the workforce but accounted for 68.7% of the overtime hours. A 16.4% (almost 870,000 hours) rise in overtime hours …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-state-agency-overtime-costs-decreased-116-2023-first-decline-2016Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse
… an array of services to families and adults, including assessment and case management, access to health care and child care services, and assistance with … 61% of costs incurred, or $1,775,000. To guide our assessment of reimbursed expenses, we used the Office-issued …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuseTransparency and Accountability of Fiscal Activities in Villages (2024-MS-2)
… to 46 percent since 2019, the number of villages that do not file their required AFR has grown from six in 2019 to …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/transparency-and-accountability-fiscal-activities-villages-2024-ms-2DiNapoli: Despite Labor Force Gains, Disparities Remain for Workers With Disabilities
… and encouraging employers to practice inclusive hiring can help improve employment outcomes for people with a … and a tighter labor market that encouraged more inclusive hiring. State Policy Efforts New York State has taken several … existing vocational programs, improving transportation services for jobs that cannot be done remotely, and educating …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-despite-labor-force-gains-disparities-remain-workers-disabilitiesLead Poisoning Prevention Program
… Objective To determine if the Department of Health has provided adequate oversight of the Lead Poisoning Prevention Program. Our audit covered … risk to children. Lead poisoning is most often the result of inhaling or ingesting lead-contaminated dust. The … To determine if the Department of Health has provided adequate oversight of the Lead …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-programSUNY Bulletin No. SU-274
… with instructions on how to update a Tier 6 employee’s Retirement Plan page due to the two-year look back Affected … creating Tier 6. This tier applies to employees joining a retirement system after March 31, 2012. Effective with the … 2015 Agency Actions Each agency is required to update the Retirement Plans page to change the Benefit Plan based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-274-two-year-look-back-tier-6-suny-optional-retirement-planAid and Incentives for Municipalities (AIM) and Temporary Municipal Assistance (TMA)
… AIM In each State fiscal year, the Aid and Incentives for Municipalities (AIM) program provides state aid to all of … [xlsx] (last updated July 2025) "Aid and Incentives for Municipalities: New York State's Local Revenue Sharing … Find information on Aid and Incentives for Municipalities AIM …
https://www.osc.ny.gov/local-government/data/aid-and-incentives-municipalities-aim-and-temporary-municipal-assistance-tmaTown of Tioga – Long-Term Planning (2022M-181)
… Department of Transportation (NYSDOT) rated a Town-owned bridge as being in poor condition in 2019 . While officials have set aside $51,539 for bridge repairs, the Highway Superintendent (Superintendent) estimates the lowest cost to repair the bridge to good condition is $200,000 and replacing the bridge …
https://www.osc.ny.gov/local-government/audits/town/2023/03/31/town-tioga-long-term-planning-2022m-181Wyandanch Union Free School District - Budget Review (B22-7-1)
… is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings We found … provide an independent evaluation of the proposed budget for 202223 …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wyandanch-union-free-school-district-budget-review-b22-7-1Canajoharie Central School District – Fuel Purchasing (2021M-170)
… unnecessary fees, if fuel was purchased through the Office of General Services (OGS) fuel card services contract during … records prevented us from determining the total amount of high-credit risk fees paid. Key Recommendations Solicit … audit claims to ensure they reconcile to fuel receipts and do not include taxes and unnecessary fees. Determine total …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Town of Wappinger – Recreation Department Cash Receipts (2020M-130)
… report - pdf ] Audit Objective Determine whether Town of Wappinger (Town) officials developed adequate controls to … is accurately recorded and deposited timely and intact (in the same amount and form as received). Key Findings Town … timely. Officials did not provide adequate oversight of the Department cash receipts process and the duties of the …
https://www.osc.ny.gov/local-government/audits/town/2021/03/05/town-wappinger-recreation-department-cash-receipts-2020m-130Southern Cayuga Central School District – Financial Condition (2020M-77)
… condition. The Board underestimated revenues by an average of $141,038 and overestimated appropriations by an average of $1.3 million over the three completed years. As a result, … use about $1.1 million in appropriated fund balance. As of June 30, 2019, recalculated surplus fund balance totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Brighton Fire District – Non-Payroll Disbursements (2020M-133)
Determine whether Brighton Fire District District officials ensured that nonpayroll disbursements were appropriately procured properly approved adequately supported and for District purposes
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133City of Johnstown – Financial Management (2020M-134)
… report - pdf] Audit Objective Determine whether the City of Johnstown (City) officials maintained accurate and … and 2017 and had not filed the reports for 2018 or 2019 as of December 2, 2020. Without accurate financial records, the … respond to our findings and recommendations within 30 days of the exit conference, but they did not respond. …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Town of Geddes - Account Clerk's Salary and Benefits and Cash Disbursements (2019M-56)
… received $6,000 in inappropriate health insurance buyout payments for 2017 and 2018 while the Town paid for her health …
https://www.osc.ny.gov/local-government/audits/town/2020/01/17/town-geddes-account-clerks-salary-and-benefits-and-cash-disbursements-2019m-56Henrietta Fire District – Financial Condition (2021M-27)
… complete report - pdf ] Audit Objective Determine whether the Board of Commissioners (Board) effectively managed the Henrietta Fire District’s (District’s) financial condition. Key Findings The Board did not effectively manage the District’s financial … Determine whether the Board of Commissioners Board effectively managed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Dalton-Nunda Central School District – Financial Management (2020M-92)
… and adopt budgets that include more reasonable estimates for revenues, appropriations and the amount of fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … did not apply for all transportation state aid for seven new bus acquisitions resulting in a potential revenue loss of … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 170,000 …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0