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Division of Investigations: Complaint Form
DiNapoli encourages the public to help fight fraud and abuse. You can report allegations of fraud involving taxpayer money here.
https://www.osc.ny.gov/files/investigations/pdf/investigations-complaint-form.pdfNetwork Security Controls (2012-S-28)
We audited selected aspects of the security controls over the computer network at the College of Nanoscale Science and Engineering.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s28.pdfAnnual Report on Local Governments 2019
The 2019 Annual Report on Local Governments is a summary of the financial state of the State’s counties, cities, towns, villages.
https://www.osc.ny.gov/files/local-government/publications/pdf/2019-annual-report.pdfUnion Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… Purpose of Audit The purpose of our audit was to assess the controls … The Union Springs Central School District is located in the Towns Springport, Aurelius, Fleming, Scipio and … if the spouse of a deceased retiree continues to make payments and does not inform the District of the change, the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceHamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… Purpose of Audit The purpose of our audit was to determine whether … the Board provided adequate oversight of the Department’s financial operations to ensure that assets were safeguarded … activities. Board members typically review bills after payments have already been made. The Board did not conduct an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialCompliance With State Arts Education Requirements
… education reduces the risk of students dropping out of school and helps them develop their creativity, motivation, … York State Education Department (SED) Regulations, each high school student must earn at least one unit of Arts … music, dance, or theater) during their stay to receive a high school diploma. SED Regulation 100 states that …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/compliance-state-arts-education-requirementsState Agencies Bulletin No. P-825
Reporting of Dues for the Organization of Management Confidential Employees
https://www.osc.ny.gov/files/state-agencies/payroll-bulletins/pdf/agencies-p-825.pdfProtection of Managed Pollinators (Honey Bees) (2021-S-40)
To determine whether the Department of Agriculture and Markets (Department) is adequately monitoring the health of honey bee pollinators to prevent and mitigate harmful effects to their populations. This audit covered the period January 2017 through August 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s40.pdfOpinion 2008-1
… Law if a member of the board of education of a union free school district also served as a member of the board of … Attorney at Law Board of Education of the Hauppauge Union Free School District 1 In Ops St Comp No. 92-30, supra , we …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Accounts Payable Advisory No. 68
… Moving Service Guidance: This section provides guidance on the requirements agencies must follow when procuring and paying for moving services from the Office of General … the requirements agencies must follow when procuring and paying for moving services from the Office of General …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/68-monitoring-moving-servicesCompliance With Jonathan's Law
… telephone notification to a qualified person within 24 hours of the initial reporting of an incident; Upon … or the written request, whichever is later. OMH operates 24 psychiatric centers across the State and has oversight of … qualified persons when fulfilling records requests. As a result, qualified persons may not be receiving all pertinent …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawDiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… An audit of 10 counties found that some did not adequately test the accuracy of retail prices or test … consumer complaints, following up with businesses that have deficiencies and taking enforcement actions. Auditors … county officials said they did not have enough staff to do the inspections and others had difficulty reaching …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersCredit Cards – Travel and Conference Expense Management
… authorize designated employees to use a credit card issued in the name of the local government or school district to pay for certain … the local government or school district and the employee’s name and official capacity, by allowing authorized …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
Determine whether the Town of Highlands (Town) Board (Board) and Town officials effectively managed the financial condition of the water and sewer funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/highlands-2021-152.pdfBridgehampton Fire District – Length of Service Award Program and Purchasing Practices (2017M-251)
… the District’s length of service award program (LOSAP) and procured goods and services in accordance with the … $3.3 million. Key Findings The District’s adopted LOSAP point system does not comply with New York State General Municipal Law (GML). 2016 LOSAP records for 15 active members were inadequate to …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/03/02/bridgehampton-fire-district-length-service-award-program-and-purchasingFuel Purchases (2014-S-20)
We audited whether the Authority is purchasing the correct type of fuel, paying the proper amount for the fuel purchased, receiving the correct amount of fuel,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14s20.pdfManagement of Capital Projects (2018-S-70)
To determine whether the Metropolitan Transportation Authority’s Long Island Rail Road has a formal capital project management process that its employees and contractors/consultantsare required to follow; and whether LIRR followed the capital project management process and was...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-18s70.pdfCity of Gloversville – City Clerk (2019M-96)
Determine whether the City of Gloversville (City) Clerk properly accounted for fees.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/gloversville-2019-96.pdfTown of Johnstown - Fuel Inventory (2019M-178)
Determine whether Town officials have adequate controls over the Town’s fuel inventory.
https://www.osc.ny.gov/files/local-government/audits/pdf/johnstown-2019-178.pdfHomeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City (2018-S-5) 90-Day Response
To determine whether the Metropolitan Transportation Authority (MTA) has appropriate oversight and monitoring controls over its homeless outreach services...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s5-response.pdf