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XIV.5 Employee Award Programs – XIV. Special Procedures
… $500 from a service award program, and a clock valued at $300 from a divisional safety award program. All three awards …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv5-employee-award-programsTown of Edinburg – Town Supervisor’s Records and Reports (2025M-68)
… the current Supervisor began working with her to set up a new accounting system and reconstruct the prior years’ … of, the Supervisor’s records and reports as required by New York State Town Law (Town Law) Section 123.Had the Board … public review in the Town Clerk’s office. 1 According to New York State General Municipal Law (GML), local governments …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-edinburg-town-supervisors-records-and-reports-2025m-68State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … Member Eligibility (Follow-Up) (2023-F-29) Many of the State’s Medicaid recipients are enrolled in managed long-term … were partially implemented, and one was not implemented. State Education Department (Preschool Special Education Audit …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsTown of Marathon – Transparency of Fiscal Activities (S9-25-21)
… of the accounts in a ledger kept by double entry, with the debit and credit balances shown in separate columns. If the totals of the debit and credit columns are equal, the ledger from which the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/03/13/town-marathon-transparency-fiscal-activities-s9-25-21LGAC - Internal Control - FY 2018
Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With G
https://www.osc.ny.gov/files/debt/pdf/lgac-internal-control-fy-2017-18.pdfDiNapoli: Dormitory Authority Overstated MWBE Contract Participation
… are supposed to establish annual goals for MWBE, make a good faith effort to achieve those goals, and report …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-dormitory-authority-overstated-mwbe-contract-participationComptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Town of …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-0Morristown Fire District – Board Oversight (2025M-101)
… policy, as required by New York State General Municipal Law (GML) Sections 104-b and 39, respectively. Ensure claims … action. Pursuant to Section 181-b of New York State Town Law (Town Law), a written corrective action plan (CAP) that … by the end of the next fiscal year. For more information on preparing and filing your CAP, please refer to our …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/morristown-fire-district-board-oversight-2025m-101DiNapoli: Job Creation Increases for IDA Projects
… the life of these projects, at a median cost of $1,882 per job gained. In 2013, cumulative job gains equaled 199,943 with the median cost per job gained of $2,095. The five IDAs with the largest job …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-job-creation-increases-ida-projectsXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… AND DEPARTMENTS In an opinion dated June 9, 1980 (1980 Op Atty Gen 81), the Attorney General of the State of New …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsTown of Wethersfield – Capital Project (2025M-46)
… plan for and manage the Highway Department (Department) building capital project? Audit Period January 1, 2020 – … the need for a capital project for a new Department building, including a road salt storage shed (salt shed). … Board did not properly plan for or manage the Department building capital project. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… are conducted to learn the location, use and operation of the emergency doors, fire extinguishers, first-aid equipment and windows as a means of escape from fire or accident. These drills provide staff … or persons in parental relations (together “parents”) of drills as required in 2024-25. Without adequate emergency …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79West Irondequoit Central School District – Emergency Drills (2025M-85)
… evacuation routes and evacuation sites. Evacuation is used in response to various building emergencies such as fire, gas … drills practice the essential steps necessary to lockdown in an emergency. Bus drills are conducted to learn the … within the required time frames and officials could not support that they met all drill requirements. Officials also …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Riverhead Central School District – Financial Operations (2025M-64)
… to an OSC Audit Report , which you received with the draft audit report. The CAP should be posted on the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/05/riverhead-central-school-district-financial-operations-2025m-64Gorham Fire District – Procurement (2026M-37)
… Did Gorham Fire District (District) officials ensure the procurement of goods and services in an economical … Period January 1, 2024 – March 25, 2026 Understanding the Audit Area A fire district board of fire commissioners … should seek competition for goods and services to ensure the best value for taxpayers, prevent conflicts of interest …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/06/26/gorham-fire-district-procurement-2026m-37DiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… in need into their own pockets,” DiNapoli said. “Medicaid is a vital program, and my office will continue to partner … of fraud perpetrated by these defendants.” Saeed, 40, is the president of Sublime Medical Transportation, a Schenectady County company that is enrolled in the Medicaid program as a participating …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidXI.16 Vendor Responsibility – XI. Procurement and Contract Management
… respect to determining the responsibility of a business entity (vendor, contractor or offerer) to which a contract … Comptroller must be satisfied that the submitting business entity is responsible before approving a contract award under … prior to making an award of a contract, each contracting entity shall make a determination of responsibility of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityVillage of Hewlett Neck – Treasurer’s Duties (2022M-159)
… Objective Determine whether the Village of Hewlett Neck’s (Village) Treasurer performed his duties in accordance with … the Village Clerk (Clerk) performed many of the Treasurer’s duties, creating a lack of segregation of duties . Neither … required by Village Law section 408. The Treasurer did not sign 69 of 179 checks we reviewed, totaling $101,937; …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Town of Alden – Town Clerk/Tax Collector (2024M-106)
… report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Clerk (Clerk) properly recorded, … a school district or refunded to taxpayers. Most of the unremitted funds or $84,757 should have been returned … taxpayers who overpaid their taxes; only a limited number of taxpayers received their refund since 2021. Retaining the …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Delaware County – Assigned Counsel (2016M-384)
… approximately 48,000 residents. The County is governed by a Board of Supervisors, which is composed of 19 elected members. The Board is responsible for establishing a plan for providing counsel to individuals charged with a crime, or otherwise entitled by law to counsel, who are …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384