Search
Street Construction-Related Permits (2020-N-6)
To determine whether the New York City Department of Transportation (DOT) ensures that all street construction permittees have complied with the application requirements and permit conditions, including completing the project by the scheduled permit expiration date. We also determined whether DOT...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20n6.pdfCareer and Technical Education (2019-N-4) 180-Day Response
To determine if the New York City Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high school level with high-demand, high-growth occupations; ensuring students have reasonable access to CTE programs; and accurately collecting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n4-response.pdfCareer and Technical Education (2019-N-4)
To determine if the New York City Department of Education (DOE) is aligning Career and Technical Education (CTE) programs at the high school level with high-demand, high-growth occupations; ensuring students have reasonable access to CTE programs; and accurately collecting and ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19n4.pdfAffirm Holdings Inc
As a shareholder, I am writing to learn more about how Affirm is managing and overseeing potential regulatory, operational, consumer, and financial risks related to its offering of short-term installment lending products and services, also known as Buy Now, Pay Later (BNPL).
https://www.osc.ny.gov/files/press/pdf/affirm-holdings.pdfAccounting and Reporting Update
This session will provide an overview of recent GASB statements as well as miscellaneous accounting updates implemented by OSC. The session will discuss how local governments will need to account for and report these changes in the Annual Financial Report (AFR).
https://www.osc.ny.gov/files/local-government/academy/pdf/osc-accounting-and-reporting-update-042926.pdfDiNapoli: State Medicaid Program Made More Than $100 Million in Duplicate Payments
… and upstate Welfare Management Systems (WMS), and NY State of Health (NYSOH) system flaws that failed to notify … in the audit. Read the report , or go to: http://osc.state.ny.us/audits/allaudits/093019/sga-2019-18s24.pdf Earlier … problems with duplicate payments. See: http://osc.state.ny.us/audits/allaudits/093016/14s4.pdf See: …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-state-medicaid-program-made-more-100-million-duplicate-paymentsMontauk Union Free School District – Information Technology (2022M-137)
… School District (District) officials secured access to the network and financial application and developed an … application, they did not adequately secure access to the network or develop an IT contingency plan. As a result, there is an increased risk that the network may be accessed by unauthorized individuals, data …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137State Comptroller DiNapoli Releases State Audits
… CUNY did not have any of the required notification forms for these accounts. Additionally, auditors found an … for the two years ended June 30, 2014 continued to include costs that were not valid or consistent with state … was appropriate and properly supported. Department of Taxation and Finance: Personal Income Tax Refunds …
https://www.osc.ny.gov/press/releases/2016/06/state-comptroller-dinapoli-releases-state-auditsDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … 2013. Background The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected President, Treasurer and Secretary. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialWallkill Central School District – Claims Auditing (2023M-52)
… corrective action. Appendix B includes our comments on certain issues officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52State Agencies Bulletin No. 1974
… of an automatic dues increase for employees represented by CSEA local 1000. Affected Employees Employees represented … part-time percentage. The deduction amount for hourly and per diem employees should have dues (code 475) deductions at 1.3% …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseVendor File Advisory No. 4
… Subject : Agency help is needed to ensure prompt vendor registration. Guidance : New York State agencies are responsible for or can assist with two critical registration processes that if done timely will benefit both … information. Attention to both processes, but especially registration with e-Supplier, will create a smooth experience …
https://www.osc.ny.gov/state-agencies/advisories/vendor-file-advisory/4-prompt-vendor-registrationSpringville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… network user accounts. Properly restrict user permissions in the financial application. In addition, sensitive information technology (IT) control …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andMount Morris Central School District – Online Banking (2022M-99)
… officials did not secure access to online banking. In addition to sensitive information technology (IT) control … officials did not: Have an adequate written bank agreement for online banking transactions. Ensure that authorized … sufficiently details online banking. Designate a computer for online banking transactions. Monitor computer use to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99King Center Charter School - Information Technology (2018M-61)
… or questionable computer use on six computers. In addition, sensitive IT control weaknesses were … training to personnel who use the School’s IT resources. In addition, we confidentially communicated key IT …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/07/20/king-center-charter-school-information-technology-2018m-61State Comptroller DiNapoli Releases Audits
… considers to be any property with a significant value that is used over a long period of time. OGS established the … a comprehensive audit program that includes conducting on-site audits of pharmacies, providing audit reports to Civil … identification and referral of fraud and abuse than what is outlined in the Contract, resulting in CVS Caremark not …
https://www.osc.ny.gov/press/releases/2025/10/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Announces State Contract and Payment Actions for April 2014
… nearly 4,600 payments valued at more than $7.8 million due to fraud, waste or improprieties. As the state’s chief … and improprieties. The Comptroller’s office averages 11 to 13 days for contract reviews and two days to audit payments. DiNapoli releases this monthly notice to …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-announces-state-contract-and-payment-actions-april-2014Area #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… private and sensitive information. In addition, it is very important for local governments and schools to know … and contracts will be managed to ensure shared PII is protected. How data security and privacy incidents that … expectation clarity and measurement methods. An SLA is different from a traditional written contract in that it …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesPurchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… $33 million; $22.3 million was for services such as mortgage payments, insurance, and utilities. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-development