Search
Town of Wells – Records and Reports (2024M-59)
… of Wells (Town) Supervisor maintained complete, accurate and timely accounting records and reports to allow the Town Board (Board) to effectively … The Supervisor did not maintain complete, accurate and timely accounting records, and inadequate financial …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Orleans County – Court and Trust Funds (2024-C&T-6)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) for …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/12/13/orleans-county-court-and-trust-funds-2024-ct-6Genesee County – Court and Trust Funds (2024-C&T-7)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through November 21, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2025/01/10/genesee-county-court-and-trust-funds-2024-ct-7State Comptroller DiNapoli Releases Municipal and School Audits
… P. DiNapoli today announced the following local government and school audits were issued. Roslyn Union Free School … descriptions with the manufacturer’s name for 175 devices and model information for 201 devices. Auditors reviewed 60 … devices to confirm the devices were properly inventoried and physically located at the district and determined that …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0IX.11.C Single Audit Act and Uniform Guidance – IX. Federal Grants
… Audit Act (The Act) was first enacted by Congress in 1984 and was intended to establish uniform audit requirements for … The Act mandated that the Federal Office of Management and Budget (OMB), after consultation with the Comptroller General, prescribe policies, procedures and guidelines to implement the provisions of the Act. In …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix11c-single-audit-act-1984Broker Search for Internal Equity and Fixed Income
… apply. Requirements As part of the due diligence process, and prior to the approval of any broker as eligible to … require comprehensive background checks of key personnel and employees of the broker who are directly responsible for … they: Are familiar with restrictions on accepting gifts and hospitality that apply to Fund staff as State employees; …
https://www.osc.ny.gov/common-retirement-fund/resources/broker-search-internal-equity-and-fixed-incomeState Comptroller DiNapoli Releases Municipal and School Audits
… to make informed financial decisions. Complete, accurate and reliable accounting records were not maintained. For … estimates that resulted in annual operating deficits and a declining fund balance. The board did not ensure the treasurer maintained complete and accurate accounting records, requested or received …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsPhysical and Financial Conditions at Selected Mitchell-Lama Developments
… by the New York City Department of Housing Preservation and Development are being maintained in a manner that protects the health and safety of residents, and whether funds at these developments are being used for …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsManagement and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… included in our initial audit report, Management and Maintenance of Non-Revenue Service Vehicles ( 2020-S-31 ). Background New York City Transit (Transit) and the MTA Bus Company (MTA Bus) are two related entities … Authority (MTA). The MTA is responsible for developing and implementing a unified mass transportation policy for New …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followYates County – Court and Trust Funds (2025-C&T-1)
… appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through December 31, 2024. Background Pursuant to a court order, certain assets may be provided to the court and then delivered to the County Treasurer (Treasurer) …
https://www.osc.ny.gov/local-government/audits/county/2025/04/18/yates-county-court-and-trust-funds-2025-ct-1New York State Budget Analysis and Financial Reporting
… DiNapoli provides independent monitoring oversight and analysis of the States fiscal position …
https://www.osc.ny.gov/reports/new-york-state-budget-analysis-and-financial-reportingPhysical Accessibility to Programs and Services (2025MS-1)
… and one Village (together “the Municipalities”), based on four categories of accessibility: Approach and Entrance … as the Office of the State Comptroller (OSC) opining on the legality of any of the Municipalities’ facilities … with, the ADA. See Appendix A for more information on the ADA Checklist for Existing Facilities. The selected …
https://www.osc.ny.gov/local-government/audits/city/2025/05/06/physical-accessibility-programs-and-services-2025ms-1Excessive Premium Payments for Dual-Eligible Recipients in Mainstream Managed Care and Health and Recovery Plans (2023-F-39) (Response)
To assess the extent of implementation of the four recommendations included in our initial audit report, Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Report 2021-S-37).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f39-response.pdfHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for CDBG and HOME (Follow-Up) (2023-F-42)
To determine the extent of implementation of the recommendation included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Report 2021-S-10).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f42.pdfMedicaid Program: Excessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans
To determine whether Medicaid overpaid Mainstream Managed Care and Health and Recovery Plan premiums on behalf of dual-eligible individuals.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s37-response.pdfCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-public-auth-2017-franklin-county-waste.pdfEfforts to Collect Tolls and Fees Using License Plate Images and Law Firms (2017-S-70) 90-Day Response
To determine whether the Triborough Bridge and Tunnel Authority has taken action to collect unpaid tolls and fees using outside law firms and to minimize...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s70-response.pdfEye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (2013-S-1), 90-Day Response
We conducted an audit of the Department of Health (Department) to determine whether certain eye care providers who appeared to be affiliated complied with
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-13s1-response.pdfExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (2021-S-37)
To determine whether Medicaid overpaid Mainstream Managed Care and Health and Recovery Plan premiums on behalf of dual-eligible individuals. The audit covered the period from March 2021 through March 2022.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s37.pdfComptroller DiNapoli and AG Schneiderman Announce Guilty Plea and Sentencing of Jean Noel for Theft of Putnam Co. Funds
… and Attorney General Eric T. Schneiderman today announced the guilty plea of Jean Noel, the former Director of the Putnam County … after a joint investigation by the State Police, the Office of the New York State Comptroller, and the Attorney …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-and-sentencing-jean-noel-theft-putnam