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Town of Plattekill – Information Technology (2025M-132)
… Did the Town of Plattekill (Town) Town Board (Board) and Town Supervisor (Supervisor) adequately manage the Town’s network user accounts and develop adequate controls to safeguard information … Area Town officials must manage network user accounts and develop adequate controls to minimize the risk of …
https://www.osc.ny.gov/local-government/audits/town/2026/04/10/town-plattekill-information-technology-2025m-132Review of the Enacted Budget: State Fiscal Year 2021-22
… community-based services related to the Medicaid matching rate; and $353 million for broadband investment. Funding was … tax years 2021 through 2027; in 2028 and thereafter, the rate will revert to 8.82 percent. The new tax rates, combined … the utility provider. The program expires on September 30, 2025. The Budget provides $600 million to the Homeownership …
https://www.osc.ny.gov/reports/budget/review-enacted-budget-state-fiscal-year-2021-22Village of Millport – Treasurer’s Misappropriation of Funds (2016M-256)
… 17, 2015. Background The Village of Millport is located in the Town of Veteran in Chemung County. The Village, which is governed by an … record and report Village financial transactions in a timely manner. The Board did not annually perform or …
https://www.osc.ny.gov/local-government/audits/village/2019/06/19/village-millport-treasurers-misappropriation-funds-2016m-256Restrictions on Consecutive Hours of Work for Nurses (2017-S-14)
To determine if the Department of Labor is adequately enforcing the Restrictions on Consecutive Hours of Work for Nurses Law.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-17s14.pdfThree Years of the Tax Cap – Impact on School Districts
Three Years of the Tax Cap – Impact on School Districts
https://www.osc.ny.gov/files/local-government/publications/pdf/schooldistricttaxcap0215.pdfThe Impact of Federal Aid on New York’s Local Governments
The Impact of Federal Aid on New York’s Local Governments
https://www.osc.ny.gov/files/local-government/publications/pdf/federal-aid-impact.pdfTreasurer of Mahopac Volunteer Fire Department Charged With Embezzling More Than $5.7 Million and Failing To Report The Income To The IRS
… of wire fraud and subscribing to false tax returns. Manhattan U.S. Attorney Preet Bharara stated: “Michael Klein …
https://www.osc.ny.gov/press/releases/2016/06/treasurer-mahopac-volunteer-fire-department-charged-embezzling-more-57-million-and-failing-reportPreferred Source Contracting
… provided only minimal oversight. As such, there is little assurance that NYSID is awarding contracts in a manner that … own Quality Management Program does not provide adequate assurance that member agencies and corporate partners …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingXI-A.8 Payment Tolerances – XI-A. Purchasing
… These select items typically have contractually volatile prices, such as fuel and milk products, or slight variances in quantities … Units may not be able to accurately anticipate the prices or quantities when creating the PO. Tolerance values …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerancesUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… local government, and school district employees, as well as their dependents. The Empire Plan is the primary … accordingly. Enhance controls designed to prevent as well as identify and recover improper payments for …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryDiNapoli: Independent Review Finds State Pension Fund Operates at Highest Ethical and Professional Standards
… a rigorous system of internal controls, and maintains a high level of operational transparency. The Comptroller … manner possible. Weaver also highlighted that the Fund’s high-funded status and conservative assumed rate of return … and include a ban on placement agents to eliminate the potential for abuse; a comprehensive Code of Conduct that …
https://www.osc.ny.gov/press/releases/2026/01/dinapoli-independent-review-finds-state-pension-fund-operates-highest-ethical-and-professionalPension Funds Break New Ground on Board Diversity
The New York Common Retirement Fund Fund has reached precedentsetting agreements with Monster Beverage Corp and Standard Pacific Corp to formally include sexual orientation and gender identity in their considerations when seeking diverse board candidates
https://www.osc.ny.gov/press/releases/2015/04/pension-funds-break-new-ground-board-diversityDiNapoli: Help for Vulnerable Adults in NYC Falls Short
… Assistance fell short for vulnerable adults in New York City because Adult Protective Services (APS) experienced staff shortages and high caseloads, according to an audit by New York State … Assistance fell short for vulnerable adults in New York City because Adult …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-help-vulnerable-adults-nyc-falls-shortTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and assess the completeness and accuracy of the Town’s records and reports for the period January 1, … The purpose of our audit was to review the Towns cash receipts and assess the completeness and accuracy of the Towns records and reports for the period Januar …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andCity of Dunkirk – Community Development Block Grant Management (2012M-146)
… Purpose of Audit The purpose of our audit was to evaluate the City’s financial management and administration of the Community Development Block Grant program for the … The purpose of our audit was to evaluate the Citys financial management …
https://www.osc.ny.gov/local-government/audits/city/2012/11/13/city-dunkirk-community-development-block-grant-management-2012m-146Response to DFS Examination Report on IT
The New York State and Local Retirement System (NYSLRS) provides this response to the Department of Financial Services (DFS) Report on the Information Technolog
https://www.osc.ny.gov/files/retirement/resources/pdf/response-to-dfs-it-examination.pdfDiNapoli: One-in-Four Homeless Shelter Clients with Serious Mental Health Issues Were Not Placed in a Mental Health Shelter
… New Yorkers, particularly those with mental health and substance abuse issues, according to an audit released today by State … insufficient in assessing when they had mental illness or substance abuse issues and individuals were placed in a …
https://www.osc.ny.gov/press/releases/2022/12/dinapoli-one-four-homeless-shelter-clients-serious-mental-health-issues-were-not-placed-mental-healthUnited HealthCare Insurance Company of New York – Empire Plan Drug Rebates (Follow-Up)
… Purpose To determine the implementation status of the two recommendations made in our audit report, … To determine the implementation status of 2 recommendations made in our audit report United …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/united-healthcare-insurance-company-new-york-empire-plan-drug-rebates-followLivonia Joint Fire District – Audit Follow-Up (2021M-97-F)
… five-member Board of Fire Commissioners is responsible for general management and control of financial operations. …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/01/livonia-joint-fire-district-audit-follow-2021m-97-fMaintenance, Inspection, and Testing of the Event Recorder System
… monitors and records the key functions (e.g., speed, brakes) of the train and the actions of the engineer. The … 2014 to February 27, 2017, there were five months when the non-functioning ERS exceeded the 10 percent “effective …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-system