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Town of Horseheads – Information Technology (2025M-109)
Did Town of Horseheads (Town) officials adequately manage network and local user accounts, develop an information technology (IT) contingency plan, and provide adequate IT security awareness training to staff?
https://www.osc.ny.gov/files/local-government/audits/2026/pdf/horseheads-town-2025-109.pdfMedicaid Payments for Early Refills of Prescription Drugs and Supplies (2024-S-16)
To determine whether Medicaid made improper payments on pharmacy claims for early refills of prescription drugs and supplies. The audit covered the period from April 2023 through October 2024.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2026-24s16.pdfConcord Industrial Development Agency – Agency Management (2015M-61)
… has not taken sufficient action to initiate new projects and encourage the creation or expansion of new business, … CIDA has undertaken no new projects since 2012 and the Board has not actively pursued new sources of revenue … The Board should reevaluate CIDA’s overall goals and operations and consider dissolving and merging into Erie …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/08/07/concord-industrial-development-agency-agency-managementSidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Board did not implement internal controls to ensure that cash disbursements and receipts were properly accounted for. … annual audits. The Department President pre-signed some checks. Key Recommendations Ensure that the bylaws are clear and address proper internal controls for cash disbursements and receipts and that documentation is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
… were properly collected, receipted and deposited in full. Only five deposits totaling $4,038, of the 150 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/08/amityville-union-free-school-district-extra-classroom-activity-fund-2021mCollateral Loan/Pawn Brokers
… updated registration statement whenever there is a change in the personnel or location. Supplemental Registration Fee: …
https://www.osc.ny.gov/unclaimed-funds/reporters/collateral-loanpawn-brokersTuition Assistance Program – Fordham University
… Bronx; Lincoln Center in Manhattan; Westchester in West Harrison; and the Louis Calder Center in Armonk. The school’s …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of the receipts and disbursements to the bookkeeper to record … totaling $27,514 were approved by the Membership because of inadequate documentation. We could not determine whether …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andVI.2.B Policies/Laws – VI. Budgets
… Segregations Effective October 1, 2015, all appropriations will be fully segregated. There are two kinds of segregations … segregated in appropriations enacted in 2014-15 and prior will be converted into a reserve segregation. Appropriations enacted in the 2015-16 budget will be fully segregated as available. Generate Parent …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsState Comptroller DiNapoli Statement on New York City's November Budget Update
… the following statement regarding the agreement announced today on New York City’s November Financial Plan. “The … the following statement regarding the agreement announced today on New York Citys November Financial Plan …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateNiagara Charter School – Student Enrollment and Billing (2013M-294)
… to examine the student enrollment and billing processes for the period July 1, 2012 through September 6, 2013. … of FTEs identified in our testing, it is unclear whether this amount owed to the School is entirely accurate. The … and reporting student data could be improved. Of the 22 students’ files sampled, the proof of residency on file …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Operational Advisory No. 30
… procedure to prepare a refund using a new unique vendor ID and the required chartfields for the voucher. All refunds for …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/30-electronic-refunds-us-dhhsFollow Us & Subscribe
… platforms and subscribe to the State Comptrollers Weekly Newsletter …
https://www.osc.ny.gov/subscribeVoluntary Credits and Deductions Program
… The Voluntary Credits and Deductions Program allows eligible organizations to …
https://www.osc.ny.gov/retirement/third-party-organizations/vcdpXVII.4 Questions – XVII. Lapsing Appropriations
… Please direct questions regarding SFS reports, to the SFS Helpdesk at Helpdesk@sfs.ny.gov . Guide to Financial Operations REV. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii4-questionsPre-Audit - State Insurance Fund
… Program Legislative Session 2021-2022: Pre-Audit - State Insurance Fund – Vetoed on December 29, 2021 - Veto Memo … – Relates to the pre-audit of expenditures from the state insurance fund by the state comptroller. Memo Bill Text Status … Relates to the preaudit of expenditures from the state insurance fund by the state comptroller …
https://www.osc.ny.gov/legislation/pre-audit-state-insurance-fund-1Pre-Audit - State Insurance Fund
… to the pre-audit of expenditures from the state insurance fund by the state comptroller. Memo Bill Text Status … to the preaudit of expenditures from the state insurance fund by the state comptroller …
https://www.osc.ny.gov/legislation/pre-audit-state-insurance-fundWorkers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Purpose To express an opinion on the fair presentation of the Report of Workers' Compensation … To express an opinion on the fair presentation of the Report of Workers Compensation …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchTown of Franklin – Financial Condition (2018M-8)
… Purpose of Audit The purpose of our audit was to determine whether the Town Board … 1, 2016 through December 31, 2017. Background The Town of Franklin is located in Delaware County and has a population of approximately 2,400. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… not: Properly record dates of collections for Clerk fees on 21 of 29 daily collections totaling $438 (64 percent). …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75