Search
Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… for Monroe County (County) services and the procurement of professional services. Key Findings The Board did not … prior to payment or actively oversee the procurement of professional services. As a result: The Authority did not … for Monroe County County services and the procurement of professional services …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andSelkirk Fire Company No. 2 – Board Oversight (2021M-122)
… whether the Selkirk Fire Company No. 2 (Company) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations and cannot be assured all moneys … whether the Selkirk Fire Company No 2 Company Board of Directors Board provided adequate oversight of financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
Determine whether goods and services were procured in a manner consistent with the procurement policy
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegePermanent COLA
… In July 2000, the Retirement System was at the forefront of a successful effort to enact a law providing an annual cost-of-living adjustment (COLA) for retirees. A COLA payment is a change, based on the cost of living index, that permanently increases your retirement …
https://www.osc.ny.gov/retirement/publications/permanent-colaNew York City Tourism Industry Hit Hard by Pandemic, Visitor Spending Drops by 73%
… pandemic abruptly halted tourism in New York City, one of the world’s top tourist and business traveler destinations, during parts of 2020, resulting in a dramatic falloff in the number of visitors and creating a steep drop in economic activity, … pandemic abruptly halted tourism in New York City one of the worlds top tourist and business traveler destinations …
https://www.osc.ny.gov/press/releases/2021/04/new-york-city-tourism-industry-hit-hard-pandemic-visitor-spending-drops-73Opinion 92-43
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … PUBLIC CONTRACTS -- Policies and Procedures (inclusion of purchases by town highway superintendent); (supersession … to that statute that all purchases or leases in excess of $50000 by the highway superintendent be approved by the …
https://www.osc.ny.gov/legal-opinions/opinion-92-43Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… whether Jefferson-Lewis-Hamilton- Herkimer-Oneida Board of Cooperative Educational Services (BOCES) officials used … Have support that they obtained the required number of quotes for six purchases totaling $39,758. Use a … whether JeffersonLewisHamiltonHerkimerOneida Board of Cooperative Educational Services BOCES officials used …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesSherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom activity (ECA) cash receipts … found: District officials did not perform an annual audit of FFA records during our audit period. Collections did not … $264,624. There was no supporting documentation for 15 out of 78 check disbursements tested totaling $5,871. FFA …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomTown of German Flatts - Financial Condition and Conflict of Interest (2019M-222)
… the Town’s financial condition. The combined fund balance of the four main operating funds declined $144,719, from a $57,650 deficit balance at the end of 2014 to a $202,369 deficit balance of at the end of 2018. The Board has not adopted multiyear …
https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222The Increasing Threat of Identity Theft
… May 2021 PDF Version Message from the Comptroller The era of COVID-19 has brought enormous suffering and persistent … Adding to both the financial and psychological pain of the pandemic is a dramatic increase in identity theft … males and females had similar identity theft prevalence rates (9 percent per year). Whites (10 percent) had a higher …
https://www.osc.ny.gov/reports/increasing-threat-identity-theftOpinion 95-15
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … discussed in the opinion. LIBRARIES -- Taxes (authority of school district to charge public library with … prohibits a school district from charging back a portion of a tax refund to a school district public library the Edu …
https://www.osc.ny.gov/legal-opinions/opinion-95-15State Agencies Bulletin No. 517
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for … Federation (Bargaining Unit 05). Background Chapter 419 of the Laws of 2004 implements the agreement between the State of New … To inform agencies of OSCs automatic processing and to provide instructions for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/517-april-1-2004-salary-and-other-increases-employees-represented-publicReview of the American Academy of Pediatrics
… Purpose The objective of our examination was to determine whether payments made to American Academy of Pediatrics, District II (AAP) for various immunization … incurred in accordance with the work plans and were free of fraud, waste and abuse. Key Findings We found that …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsOversight of Selected Aspects of Traffic Controls
… To determine whether the New York City Department of Transportation (Department) is monitoring and evaluating … is responsible for providing safe and efficient movement of pedestrians, goods, and vehicular traffic on the streets, highways, bridges, and waterways of New York City’s transportation network. The Signals & …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/oversight-selected-aspects-traffic-controlsOversight of Contract Expenditures of Palladia, Inc.
… Objective To determine whether the Office of Addiction Services and Supports (OASAS) is effectively … June 30, 2018. About the Program OASAS oversees one of the nation’s largest and most diverse programs for the prevention and treatment of alcohol and substance abuse. Its mission is to provide …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incOversight of Direct Placement of Children (Follow-Up)
… Objective To determine the extent of implementation of the four recommendations made in our initial audit report, Oversight of Direct Placement of Children ( 2017-S-30 ). About the … To determine the extent of implementation of the four recommendations made in our …
https://www.osc.ny.gov/state-agencies/audits/2021/08/30/oversight-direct-placement-children-followOversight of the Practice of Funeral Directing
… Objective To determine if the Department of Health is effectively overseeing the practice of funeral directing in accordance with relevant law and regulation and if the New York City Department of Health and Mental Hygiene is effectively overseeing … To determine if the Department of Health is effectively overseeing the practice of funeral …
https://www.osc.ny.gov/state-agencies/audits/2025/11/26/oversight-practice-funeral-directingOpinion 98-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … and administration of local government rentals, charges, rates or fees (Municipal Home Rule Law, §10[1][ii][a][9-a]). …
https://www.osc.ny.gov/legal-opinions/opinion-98-13State Agencies Bulletin No. 2061
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2016, 2017, 2018, 2019, 2020, 2021, and 2022 … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2016 2017 2018 2019 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2061-security-supervisors-unit-april-2016-2017-2018-2019-2020-2021-and-2022State Comptroller DiNapoli Releases Audits
… today the following audits have been issued. Department of Motor Vehicles – Language Access Services (2022-S-38) A … provide direct public services, including the Department of Motor Vehicles (DMV), to provide interpretation services … use of financial aid, monitoring their graduation rates, or formally surveying students to consider their …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-audits